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MODULE Traditional accounting practices of Torajanese in Toraja South Sulawesi Indonesia SYNOPSIS Buffalo in Toraja culture is not only used as animal sacrifice, but also as a non monetary exchange. In Toraja, people use buffalo in trading activities, since they value buffalo as the highest treasure, which is more valuable than gold. Buffalo is used as a standard of measuring the value called tedong sang pala. This practice describes traditional accounting practice in Toraja. The accounting practice in Toraja is influenced by the local traditions that deeply rooted in the people’s lives.

OBJECTIVES To document the accounting practices using buffalo in the Rambu Solo traditional ceremony and in the daily activities of Torajanese.

CONTENT What is all about?

The local wisdom of traditional accounting practices using buffalo as a non monetary exchange for trading activities in Toraja.

Where is it collected from?

Toraja, South Sulawesi, Indonesia Why is the knowledge important?

In Toraja, the accounting practices have been being conducted since the days when people were not familiar with money as the medium of monetary exchange. People in Toraja apply a unique accounting record

system and it has been being practiced long ago until now in their daily activities. This accounting practice is influenced by the local traditions that deeply rooted in the people’s lives. This tradition is necessary to be documented to provide comprehension to the next generations with regard to traditional accounting system applied in particular regions in Indonesia and the local wisdom contained therein.

What is the available knowledge?

In Toraja society, buffalo (tedong) is used as symbol of sacrifice, social strata, wealth and prosperity, legacy sharing, and a non-monetary exchange (currency).

As a currency, buffalo is used as a legal tender and the buffalo used as a monetary standard is called Pudu. In trading activity in Toraja, the buffalo become the benchmark price of a good or service.

The value of a buffalo is determined based on the size of its horns, and dimensions measure used is the size of a human hand. There are some categories to value a buffalo, such as tedong sang lampa taruno, duang lampa taruno, sang rakka, limpong pala, sangkumabe, sang lengo, sang pala, tedong sang busukan ponto, alla’tarin, and inanna. Tedong sang pala is equal with IDR 15,000.000 according to the current value of money.

There is a group of people who served as the team that determines the value of a buffalo is known as To Ma’tasere’. They will record the buffalo that has been valued in the book Petua Tedong.

How does the knowledge work?

The transaction using buffalo for bartering is still commonly practiced in Toraja until now. As a monetary unit, buffalo is used as a means of payment of debts, rice field liens, rice field and land purchasing, etc.

Other common transaction using buffalo is for buying statue of the deceased family members (tau – tau) to be placed in front of their tomb.

In addition, tedong is often used as means of transaction in marriage and in funeral ceremony (rambu solo).

POSTSCRIPT It is interesting to note that this project has portrayed the tradition of Torajanese culture from accounting perspective. The understanding of how Torajanese people using buffalo in having transaction is important to be known by students who study accounting. Through this project, students can learn the traditional accounting system in Indonesia that the practice still continues until today.

CONTENT MATERIAL Natalia Paranoan, SE. Msi. Akt & Wendy . K. Tikuppadang, SE. Accounting Department, UKI Paulus, Jl. Perintis Kemerdekaan No. 28, Makassar 90243 -INDONESIA , e-mail: paranoannatalia@gmail.com E-MODULE EDITOR Inneke Hantoro, STP, MSc., University Network for Digital Knowledge (UNDK) Soegijapranata Catholic University (SCU), Jl. Pawiyatan Luhur IV/1, Semarang 50234 – INDONESIA, email: inneke.hantoro@unika.ac.id

UNDK-UB The Mini Project Final Report (2013-2014) Service Learning: Accounting & Culture TRADITIONAL ACCOUNTING PRACTICE OF TORAJANESE IN SOUTH SULAWESI INDONESIA

NATALIA PARANOAN, S.E., M.Si. Ak. WENDY K. TIKUPADANG, S.E.

UNIVERSITAS KRISTEN INDONESIA PAULUS MAKASSAR 2014

1. Abstract Toraja buffalo is different from the buffalo from other areas.

Torajanese doing transaction using buffalo. Purpose of this project is to reveal traditional accounting practices in Toraja especially Toraja buffalo as a non monetary exchange. The question is how do Torajanese using buffalo as a non monetary exchange? This project utilizes qualitative research methods with ethnography study towards in depth exploration. In fact, Toraja buffalo used as a non monetary exchange in trading activities because Torajanese place buffalo as the highest treasure which is more valuable than gold. Buffaloes used as the standard of measuring the value is called tedong sang pala’.

Keywords: Toraja buffalo, cultural symbolic, non monetary exchange.

2. Contact person: Name Institution

: Natalia Paranoan : Universitas Kristen Indonesia Paulus Jl. Perintis Kemerdekaan No. 28 Makassar, Sulawesi Selatan, Indonesia (phone: +62 411 582825) Occupation : Lecturer of Accounting Dept. at UKI Paulus Makassar Jl. Perintis Kemerdekaan Km 13 Daya, Makassar, South Sulawesi, Indonesia 90243 (phone: +62 411 582852) Address of Correspondence : Jl. Raya Regency F54 Telkomas, Makassar, Indonesia 90241 Email address : paranoannatalia@gmail.com Phone number : +62 813 56585494 Name Institution

: Wendy K. Tikupadang, S.E. : Universitas Kristen Indonesia Paulus Jl. Perintis Kemerdekaan No. 28 Makassar, Sulawesi Selatan, Indonesia (phone: +62 411 582825)

Occupation

: Lecturer of Accounting Dept. at UKI Paulus Makassar Address of Correspondence : Jl. Urip Sumoharjo Komp.

Keuangan Panaikang B/11. Makassar, Indonesia 90241 Email address : wendykt@gmail.com Phone number : +62 85399919922

3. Description of Project: Activities: The activitiesl involve some accounting students of UKI Paulus Makassar in terms of data collection, observing and recording the conversation in field pawning transactions and debts in Toraja community, to make a documentary film.

Partcipants: Natalia Paranoan, Wendy K.T, Andien Wardoyo, Ardi Panimba.

4. Project outcome in relation to goals and objectives: 1) To provide comprehension to accounting students and the general public with regard to the local wisdom of how Torajanese aplly accounting practices using buffalo as a non monetary exchange.

2) To observe accounting practices and ways of recording using buffalo in the activities of the indigenous ritual Rambu Solo’ and in Torajanese’ daily activities.

3) To provide other classroom situation in accounting learning by a presentation in the form of a documentary that lasts about 20 minutes.

5. Significance The project is carried out to provide enlightment about the local wisdom of traditional accounting practices in Indonesia, especially in Toraja, South Sulawesi.

6. Overall impact of the project and future implications: In the future this project will provide insight to accounting students that there are traditional accounting practices in Toraja by using buffalo as a non-monetary exchange. Also, open horizons for other researchers to conduct research on the accounting records in many other area in Indonesia and abroad.

7. The Financial Report, accounting in some detail for the use of grant money, and indicating the amount of any balance.