Mapalus Accounting Model on Local wisdom of Minahasa Community (Case Study of BKS AUA Rukun Watumea Village, Eris District)

Merry Ligia Sael (), Revleen Mariana Kaparang, Antonius Adof Tandi, Ivonne Helena Putong, Sintia Nurani Korompis and Andreas R. Wangary
Additional contact information
Merry Ligia Sael: Accounting Department
Revleen Mariana Kaparang: Accounting Department
Antonius Adof Tandi: Accounting Department
Ivonne Helena Putong: Accounting Department
Sintia Nurani Korompis: Accounting Department
Andreas R. Wangary: Accounting Department

A chapter in Proceedings of the International Conference on Applied Science and Technology on Social Science 2025 (iCAST-SS 2025), 2025, pp 464-472 from Springer

Abstract: Abstract This study aims to determine the accounting model of the Mapalus (local wisdom) of the Minahasa community, a case study of the Rukun (Interfaith Cooperation Agency) of Watumea Village. The local wisdom of the Minahasa community, passed down from generation to generation, is a philosophy of life that continues to be practiced today in the form of Mapalus. Mapalus is a mutual assistance activity in all situations. Mapalus has created a social organization, but it faces various problems. The most prominent issue is financial management, specifically financial reporting. Many of these organizations grow based on need but then dissolve spontaneously due to the aforementioned issues. The results of this study indicate that the Rukun BKS AUA (AUA) social organization in Watumea Village remains resilient thanks to members’ trust in its financial reports, as it is well-managed, despite its traditional (historical) manual accounting model, which is reported periodically. It is hoped that the mapalus accounting model from Rukun BKS AUA Watumea Village can develop into a modern accounting model so that it can become an example for other social organizations, so that the local wisdom of the Minahasa people can continue. Research on the development of cultural/local wisdom-based accounting and alternative accounting, emphasizing social, cultural, spiritual, and community aspects in accounting practice. The novelty of this research lies in the study of local social and cultural values linked to the field of accounting, emphasizing social accounting in community sustainability.

Keywords: Accounting Model; Local Wisdom; Mapalus (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-938-4_53

Ordering information: This item can be ordered from
http://www.springer.com/9789464639384

DOI: 10.2991/978-94-6463-938-4_53

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().