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

Author: Astrid Patricia A

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

Publisher: Universitas Airlangga

Abstract

This research aims to understand the value of sacrifice and the meaning of accountability for traditional death ceremonies, namely the Tiwah ceremony, for the Dayak community who adhere to the Kaharingan Hindu religion. The cost of carrying out the Tiwah religious ritual ceremony is very expensive because of the large number of animals sacrificed, houses for laying bones for the deceased, and other equipment. This research uses an interpretive approach with ethnographic methods.

The results of the research found divine religious values, solidarity values, socio-economic values ​​and trust values ​​as the value of sacrificing costs entrusted by the Kaharingan Hindu Dayak community. Apart from that, the Tiwah traditional ceremony shows accountability for love, social accountability and physical accountability. This means that the responsibility for the Tiwah ceremony is not only to the community and the deceased but also to Rannying Hatalla Langit

Keywords: Value of cost sacrifice, accountability

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