Title: REVEALING THE VALUES AND MEANING OF ACCOUNTABILITY OF THE TIWAH TRADITIONAL CEREMONY OF THE DAYAK COMMUNITY WHO FOLLOW THE KAHARINGAN HINDU RELIGION

Authors: Astrid Patricia A

Affiliations : Master of Accounting Program, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

This study aims to understand the value of sacrifice and the meaning of accountability in traditional funeral ceremonies, namely the Tiwah ceremony, for the Dayak people who adhere to the Kaharingan Hindu religion. The cost of performing the Tiwah religious ritual is very high due to the large number of animals sacrificed, the house for the deceased's bones, and other equipment. This study uses an interpretive approach with ethnographic methods.

The research found that religious values ​​of divinity, solidarity, socioeconomic values, and trust were the values ​​of sacrifice entrusted to the Dayak Kaharingan Hindu community. Furthermore, the Tiwah traditional ceremony demonstrated compassionate accountability, social accountability, and physical accountability. This signifies that the Tiwah ceremony is not only responsible for the community and the deceased but also for Rannying Hatalla Langit

Keywords: Value of cost sacrifice, accountability

Sources: http://repository.unair.ac.id/81778/