Main Article Content
Abstract
Panai money (dui balanca) in Bugis tradition refers to a sum of money given by the prospective groom to the prospective bride’s family as part of the marriage process, based on mutual agreement between the two extended families. This money is fully managed by the prospective bride’s family and serves not only as a symbol of commitment in the marital relationship but also as a form of respect toward the bride’s family.
This study employs a descriptive qualitative method with a phenomenological approach. The primary data were obtained directly through interviews with married individuals, their parents, and community leaders in Suppa District. Secondary data were gathered from books, official documents, and previous research (journals or theses) relevant to the topic. The data analysis techniques used include data reduction, data display, and conclusion drawing/verification.
The findings reveal two key points. First, the management of panai money in the Bugis community of Suppa District is directly handled by the prospective bride. The amount of panai money given by the groom’s family to the bride’s family is determined through a mutual agreement. The principle of fairness in determining the panai amount is highly upheld by the community to prevent disputes between the two parties.
Second, based on the research findings, the practice of sharia accounting in the management of panai money has not yet fully implemented the principles of transparency and accountability. The community's understanding of sharia accounting varies significantly, depending on factors such as educational background, access to information, and prior experience with sharia-based financial practices.
Keywords
Bugis Customary PanaiMoney Management (Dui Balanca)Sharia Accounting Practices
Article Details
References
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Abu al-Husain Muslim Bin Al-Hajjaj al-Qusyairi an-Naisaburi, Sahih Muslim, Juz 4 (Beirut: Dar Ihya at-Turats al-'Arabi, tt), 2012. It was also narrated by Imam Bukhari in Sahih Bukhari and Imam ad-Darimi in Sunan ad-Darimi.
Abu Isa Muhammad bin Isa bin Saurah bin Musa bin adh-Dhahak at-Tirmidhi, Sunan at-Tirmidhi, Juz 4 (Beirut: Dar al-Gharb al-Islami, 2018).
Amir, Shamsuddin. 2016. Islamic Marriage Law in Indonesia Between Fiqh Munakat and Marriage Law. (Jakarta: Kencana).
Artasia, I. 2018. The Relationship between Perceptions of Panai Money (Doi Menre) and the Bugis Bone Tribe Community (Doctoral Dissertation, Makassar State University).
Basri, Muhammad. 2017. The meaning and value of the Uang Panai tradition in Bugis tribal weddings (Case Study in Sadu District, East Tanjung Jabung Regency). Thesis at Sulthan Thaha Saifuddin State Islamic University, Jambi.
Basri, R. and F. 2018. Sompa and Dui Menre in the Wedding Traditions of the Bugis Community. Ibda' Journal of Islamic and Cultural Studies.
Bunging Burhan. 2016. Qualitative Research Methods. (Jakarta: PT. Raja Grafindo Persada).
Damis, M & Daeng, R., Rumampuk, S. 2019. The Uang Panai Tradition as Bugis Culture (Case Study of Bitung City, North Sulawesi Province). Holistic, Journal of Social and Culture.
Republic of Indonesia Department of Religion. 2010. Al-Qur'an and its Translation. (Bandung: CV publisher Diponegoro)
Sharia Accounting Standards Board - IAI. 2016. PSAK 101 Concerning the Presentation of Sharia Financial Reports. Sharia Financial Accounting Standards.
Emzir. 2013. Qualitative Data Analysis Research Methodology (Jakarta: PT Rajagrafindo Persada).
Erlangga, SF 2016. The Meaning of Panai Money: Indigenous Studies in the Bugis Community of Makassar. (Doctoral Dissertation, Makassar State University).
Fauziah, Anggraini. 2014. "Historic (Phenomenological Study of the Management of Borobudur Temple)", Semarang: Faculty of Economics and Business.
Firda, Nispa Sari & Rifda Ayu Dasila. 2023. The Concept of the Uang Panai Tradition Seen from an Accounting Perspective. Article Research.
Hafid, et al. 2016. Marriage Customs of the Bugis Tribe in Overseas: Study in Bombana Regency. Kendari: Indonesian Southeast Sulawesi Association of Social Sciences Education Scholars.
Halil, CB 2019. Bugis Makassar Women in the Film Uang Panai Maha (r) L: Critical Discourse Analysis of Sara Mills (Doctoral Dissertation, Gadjah Mada University)
Helaluddin & Hengki Wijaya, 2019, "Qualitative Data Analysis A Review of Theory and Practice", (Makassar: Jaffar School of Economic Theology).
Indonesian Accountants Association. 2009. PSAK Syariah No. 101: Presentation of Sharia Financial Reports (Print to). Financial Accounting Standards Board.
Iqbal, Muhammad. 2016. Panai money in traditional Bugis marriages.
Irasia, respondent's parent, Interview, Ladea, Polewali Village, Suppa District, Pinrang Regency, 27 April 2024.
Ivan Rahmat Santoso, Sahmin Noholo, & Yuyanti Rahman. 2019. Sharia Accounting Concepts in Dowry Culture. Journal of Multiparadigm Accounting.
Koenjaraningrat. (2019). Introduction to Anthropology. (Jakarta: Rineka Cipta).
Lestari, RE 2015. Myths in the ''Uang Panai'' Ceremony of the Makassar Bugis Community. Student Scientific Articles.
Miles and Huberman. 2019. Qualitative data analysis (translated by: Tjetjep Rohedi Rosidi), (Jakarta: University of Indonesia).
Muljono, D. 2015. Smart Book on Accounting for Sharia Banking and Financial Institutions. Andi Publisher.
Muljono, D. 2015. Smart Book on Accounting for Sharia Banking and Financial Institutions. Andi Publisher.
Musdalifah, married respondent, Interview, Majakka, Watangpulu Village, Suppa District, Pinrang Regency, 27 April 2024.
Nahdiyah, Nanda. 2022. Study of Accounting Practices in the Doiq Balaja Tradition (Ethnographic Study of Traditional Marriages in West Sulawesi). Accounting Unhas Makassar.
Puspita, ''Money Panai Tradition in Makassar Bugis Culture'', http://I am more than you know. Blogspot.com (3 November 2016)
Raharjo, K, 2019. Sharia Accounting Philosophy in Accounting Practices for Islamic Financial Institutions.
Rasma, Parent Respondent, interview, Majakka, Watangpulu Village, Suppa District, Pinrang Regency, 27 April 2024.
Rorong, Michael Jibrael. 2020. “Phenomenology”, Deepublish.
Rusdaya Basri and fikri. 2018. Sompa and Dui Menre in Wedding Traditions of Bugis Society. IBDA: Journal of Islamic and Cultural Studies.
Suwandi & Basrowi. 2019. Understanding Qualitative Research (Jakarta: Rineka Cipta).
Syifaatuz Zadida Ilyas, Ana Politeah, Dwi Budgeti & Khojanah Hasan. 2023. Revealing Cultural Accounting Practices in the Traditional Inauguration Ceremony of Kay People of the Kei Tribe of Maluku. Widyagama University Malang.
Sylvia. 2014. Bringing Love to Accounting. Journal of Multiparadigm Accounting.
Taher, Siti Qamariah. 2020. NTT Traditional Belis and Paca Concepts Seen from an Accounting Point of View (Especially on Adonara Island). Scientific articles.
Tihami and Sohari Sahrani. 2019. Munakahat Fiqh: A Complete Study of the Fiqh of Marriage, (Jakarta: Rajawali Press).
Ust. Abd Rahman Awam MH., KUA Administrator, Interview, Kel. Watang Suppa, Suppa District, 1 May 2024.
Uswatun Hasanah, married respondent, Interview, Majakka, Watang Pulu Village, Suppa District, Pinrang Regency, 27 April 2024.
W, Sri Nurhayati. 2011. Sharia Accounting in Indonesia. Salemba Four.
Wade and Tavris. 2017. Psychology, ninth edition volume 1, Erlangga, Jakarta.
Interview (Asrah Pratiwi), 31 October 2023 in Ladea, Suppa District.
Widyawati. 2018. The Uang Panai Tradition in the Wedding Customs of the Bugis Tribe in the Guntung River, Kateman District, Indragiri Hilir Regency, Riau Province.
Wingnjodipoero, Soerojo. 2019. Basic introduction to Customary Law. (Jakarta: Mount Agung).
Yaya, Rizal. Martawireja, Aji Erlangga. Abdurahim, Ahim. 2009. Sharia Banking Accounting Theory and Contemporary Practice. Jakarta: Salemba Empat.
Come on basuki. Hajra yansa. M. Yusuf. Wawan Ananda is mighty. 2017. Uang Panai' and Women's Social Status in the Siri' Cultural Perspective on Marriage in the Bugis Tribe of Makassar, South Sulawesi, PENA Journal. Muhammadiyah University of Makassar.
Yudi, Sri Rahayu. 2015. Uang Nai': Between Love and Prestige. Journal of Multiparadigm Accounting
Zulhelmy and Suhendi. 2021. Basics of Islamic View Accounting (Indramayu: Adab Publishers).
References
1001 Indonesia: Local Trust of the Towani Tolotang Community in Sidenreng Rappang. 2019.
Abu al-Husain Muslim Bin Al-Hajjaj al-Qusyairi an-Naisaburi, Sahih Muslim, Juz 4 (Beirut: Dar Ihya at-Turats al-'Arabi, tt), 2012. It was also narrated by Imam Bukhari in Sahih Bukhari and Imam ad-Darimi in Sunan ad-Darimi.
Abu Isa Muhammad bin Isa bin Saurah bin Musa bin adh-Dhahak at-Tirmidhi, Sunan at-Tirmidhi, Juz 4 (Beirut: Dar al-Gharb al-Islami, 2018).
Amir, Shamsuddin. 2016. Islamic Marriage Law in Indonesia Between Fiqh Munakat and Marriage Law. (Jakarta: Kencana).
Artasia, I. 2018. The Relationship between Perceptions of Panai Money (Doi Menre) and the Bugis Bone Tribe Community (Doctoral Dissertation, Makassar State University).
Basri, Muhammad. 2017. The meaning and value of the Uang Panai tradition in Bugis tribal weddings (Case Study in Sadu District, East Tanjung Jabung Regency). Thesis at Sulthan Thaha Saifuddin State Islamic University, Jambi.
Basri, R. and F. 2018. Sompa and Dui Menre in the Wedding Traditions of the Bugis Community. Ibda' Journal of Islamic and Cultural Studies.
Bunging Burhan. 2016. Qualitative Research Methods. (Jakarta: PT. Raja Grafindo Persada).
Damis, M & Daeng, R., Rumampuk, S. 2019. The Uang Panai Tradition as Bugis Culture (Case Study of Bitung City, North Sulawesi Province). Holistic, Journal of Social and Culture.
Republic of Indonesia Department of Religion. 2010. Al-Qur'an and its Translation. (Bandung: CV publisher Diponegoro)
Sharia Accounting Standards Board - IAI. 2016. PSAK 101 Concerning the Presentation of Sharia Financial Reports. Sharia Financial Accounting Standards.
Emzir. 2013. Qualitative Data Analysis Research Methodology (Jakarta: PT Rajagrafindo Persada).
Erlangga, SF 2016. The Meaning of Panai Money: Indigenous Studies in the Bugis Community of Makassar. (Doctoral Dissertation, Makassar State University).
Fauziah, Anggraini. 2014. "Historic (Phenomenological Study of the Management of Borobudur Temple)", Semarang: Faculty of Economics and Business.
Firda, Nispa Sari & Rifda Ayu Dasila. 2023. The Concept of the Uang Panai Tradition Seen from an Accounting Perspective. Article Research.
Hafid, et al. 2016. Marriage Customs of the Bugis Tribe in Overseas: Study in Bombana Regency. Kendari: Indonesian Southeast Sulawesi Association of Social Sciences Education Scholars.
Halil, CB 2019. Bugis Makassar Women in the Film Uang Panai Maha (r) L: Critical Discourse Analysis of Sara Mills (Doctoral Dissertation, Gadjah Mada University)
Helaluddin & Hengki Wijaya, 2019, "Qualitative Data Analysis A Review of Theory and Practice", (Makassar: Jaffar School of Economic Theology).
Indonesian Accountants Association. 2009. PSAK Syariah No. 101: Presentation of Sharia Financial Reports (Print to). Financial Accounting Standards Board.
Iqbal, Muhammad. 2016. Panai money in traditional Bugis marriages.
Irasia, respondent's parent, Interview, Ladea, Polewali Village, Suppa District, Pinrang Regency, 27 April 2024.
Ivan Rahmat Santoso, Sahmin Noholo, & Yuyanti Rahman. 2019. Sharia Accounting Concepts in Dowry Culture. Journal of Multiparadigm Accounting.
Koenjaraningrat. (2019). Introduction to Anthropology. (Jakarta: Rineka Cipta).
Lestari, RE 2015. Myths in the ''Uang Panai'' Ceremony of the Makassar Bugis Community. Student Scientific Articles.
Miles and Huberman. 2019. Qualitative data analysis (translated by: Tjetjep Rohedi Rosidi), (Jakarta: University of Indonesia).
Muljono, D. 2015. Smart Book on Accounting for Sharia Banking and Financial Institutions. Andi Publisher.
Muljono, D. 2015. Smart Book on Accounting for Sharia Banking and Financial Institutions. Andi Publisher.
Musdalifah, married respondent, Interview, Majakka, Watangpulu Village, Suppa District, Pinrang Regency, 27 April 2024.
Nahdiyah, Nanda. 2022. Study of Accounting Practices in the Doiq Balaja Tradition (Ethnographic Study of Traditional Marriages in West Sulawesi). Accounting Unhas Makassar.
Puspita, ''Money Panai Tradition in Makassar Bugis Culture'', http://I am more than you know. Blogspot.com (3 November 2016)
Raharjo, K, 2019. Sharia Accounting Philosophy in Accounting Practices for Islamic Financial Institutions.
Rasma, Parent Respondent, interview, Majakka, Watangpulu Village, Suppa District, Pinrang Regency, 27 April 2024.
Rorong, Michael Jibrael. 2020. “Phenomenology”, Deepublish.
Rusdaya Basri and fikri. 2018. Sompa and Dui Menre in Wedding Traditions of Bugis Society. IBDA: Journal of Islamic and Cultural Studies.
Suwandi & Basrowi. 2019. Understanding Qualitative Research (Jakarta: Rineka Cipta).
Syifaatuz Zadida Ilyas, Ana Politeah, Dwi Budgeti & Khojanah Hasan. 2023. Revealing Cultural Accounting Practices in the Traditional Inauguration Ceremony of Kay People of the Kei Tribe of Maluku. Widyagama University Malang.
Sylvia. 2014. Bringing Love to Accounting. Journal of Multiparadigm Accounting.
Taher, Siti Qamariah. 2020. NTT Traditional Belis and Paca Concepts Seen from an Accounting Point of View (Especially on Adonara Island). Scientific articles.
Tihami and Sohari Sahrani. 2019. Munakahat Fiqh: A Complete Study of the Fiqh of Marriage, (Jakarta: Rajawali Press).
Ust. Abd Rahman Awam MH., KUA Administrator, Interview, Kel. Watang Suppa, Suppa District, 1 May 2024.
Uswatun Hasanah, married respondent, Interview, Majakka, Watang Pulu Village, Suppa District, Pinrang Regency, 27 April 2024.
W, Sri Nurhayati. 2011. Sharia Accounting in Indonesia. Salemba Four.
Wade and Tavris. 2017. Psychology, ninth edition volume 1, Erlangga, Jakarta.
Interview (Asrah Pratiwi), 31 October 2023 in Ladea, Suppa District.
Widyawati. 2018. The Uang Panai Tradition in the Wedding Customs of the Bugis Tribe in the Guntung River, Kateman District, Indragiri Hilir Regency, Riau Province.
Wingnjodipoero, Soerojo. 2019. Basic introduction to Customary Law. (Jakarta: Mount Agung).
Yaya, Rizal. Martawireja, Aji Erlangga. Abdurahim, Ahim. 2009. Sharia Banking Accounting Theory and Contemporary Practice. Jakarta: Salemba Empat.
Come on basuki. Hajra yansa. M. Yusuf. Wawan Ananda is mighty. 2017. Uang Panai' and Women's Social Status in the Siri' Cultural Perspective on Marriage in the Bugis Tribe of Makassar, South Sulawesi, PENA Journal. Muhammadiyah University of Makassar.
Yudi, Sri Rahayu. 2015. Uang Nai': Between Love and Prestige. Journal of Multiparadigm Accounting
Zulhelmy and Suhendi. 2021. Basics of Islamic View Accounting (Indramayu: Adab Publishers).
Abu al-Husain Muslim Bin Al-Hajjaj al-Qusyairi an-Naisaburi, Sahih Muslim, Juz 4 (Beirut: Dar Ihya at-Turats al-'Arabi, tt), 2012. It was also narrated by Imam Bukhari in Sahih Bukhari and Imam ad-Darimi in Sunan ad-Darimi.
Abu Isa Muhammad bin Isa bin Saurah bin Musa bin adh-Dhahak at-Tirmidhi, Sunan at-Tirmidhi, Juz 4 (Beirut: Dar al-Gharb al-Islami, 2018).
Amir, Shamsuddin. 2016. Islamic Marriage Law in Indonesia Between Fiqh Munakat and Marriage Law. (Jakarta: Kencana).
Artasia, I. 2018. The Relationship between Perceptions of Panai Money (Doi Menre) and the Bugis Bone Tribe Community (Doctoral Dissertation, Makassar State University).
Basri, Muhammad. 2017. The meaning and value of the Uang Panai tradition in Bugis tribal weddings (Case Study in Sadu District, East Tanjung Jabung Regency). Thesis at Sulthan Thaha Saifuddin State Islamic University, Jambi.
Basri, R. and F. 2018. Sompa and Dui Menre in the Wedding Traditions of the Bugis Community. Ibda' Journal of Islamic and Cultural Studies.
Bunging Burhan. 2016. Qualitative Research Methods. (Jakarta: PT. Raja Grafindo Persada).
Damis, M & Daeng, R., Rumampuk, S. 2019. The Uang Panai Tradition as Bugis Culture (Case Study of Bitung City, North Sulawesi Province). Holistic, Journal of Social and Culture.
Republic of Indonesia Department of Religion. 2010. Al-Qur'an and its Translation. (Bandung: CV publisher Diponegoro)
Sharia Accounting Standards Board - IAI. 2016. PSAK 101 Concerning the Presentation of Sharia Financial Reports. Sharia Financial Accounting Standards.
Emzir. 2013. Qualitative Data Analysis Research Methodology (Jakarta: PT Rajagrafindo Persada).
Erlangga, SF 2016. The Meaning of Panai Money: Indigenous Studies in the Bugis Community of Makassar. (Doctoral Dissertation, Makassar State University).
Fauziah, Anggraini. 2014. "Historic (Phenomenological Study of the Management of Borobudur Temple)", Semarang: Faculty of Economics and Business.
Firda, Nispa Sari & Rifda Ayu Dasila. 2023. The Concept of the Uang Panai Tradition Seen from an Accounting Perspective. Article Research.
Hafid, et al. 2016. Marriage Customs of the Bugis Tribe in Overseas: Study in Bombana Regency. Kendari: Indonesian Southeast Sulawesi Association of Social Sciences Education Scholars.
Halil, CB 2019. Bugis Makassar Women in the Film Uang Panai Maha (r) L: Critical Discourse Analysis of Sara Mills (Doctoral Dissertation, Gadjah Mada University)
Helaluddin & Hengki Wijaya, 2019, "Qualitative Data Analysis A Review of Theory and Practice", (Makassar: Jaffar School of Economic Theology).
Indonesian Accountants Association. 2009. PSAK Syariah No. 101: Presentation of Sharia Financial Reports (Print to). Financial Accounting Standards Board.
Iqbal, Muhammad. 2016. Panai money in traditional Bugis marriages.
Irasia, respondent's parent, Interview, Ladea, Polewali Village, Suppa District, Pinrang Regency, 27 April 2024.
Ivan Rahmat Santoso, Sahmin Noholo, & Yuyanti Rahman. 2019. Sharia Accounting Concepts in Dowry Culture. Journal of Multiparadigm Accounting.
Koenjaraningrat. (2019). Introduction to Anthropology. (Jakarta: Rineka Cipta).
Lestari, RE 2015. Myths in the ''Uang Panai'' Ceremony of the Makassar Bugis Community. Student Scientific Articles.
Miles and Huberman. 2019. Qualitative data analysis (translated by: Tjetjep Rohedi Rosidi), (Jakarta: University of Indonesia).
Muljono, D. 2015. Smart Book on Accounting for Sharia Banking and Financial Institutions. Andi Publisher.
Muljono, D. 2015. Smart Book on Accounting for Sharia Banking and Financial Institutions. Andi Publisher.
Musdalifah, married respondent, Interview, Majakka, Watangpulu Village, Suppa District, Pinrang Regency, 27 April 2024.
Nahdiyah, Nanda. 2022. Study of Accounting Practices in the Doiq Balaja Tradition (Ethnographic Study of Traditional Marriages in West Sulawesi). Accounting Unhas Makassar.
Puspita, ''Money Panai Tradition in Makassar Bugis Culture'', http://I am more than you know. Blogspot.com (3 November 2016)
Raharjo, K, 2019. Sharia Accounting Philosophy in Accounting Practices for Islamic Financial Institutions.
Rasma, Parent Respondent, interview, Majakka, Watangpulu Village, Suppa District, Pinrang Regency, 27 April 2024.
Rorong, Michael Jibrael. 2020. “Phenomenology”, Deepublish.
Rusdaya Basri and fikri. 2018. Sompa and Dui Menre in Wedding Traditions of Bugis Society. IBDA: Journal of Islamic and Cultural Studies.
Suwandi & Basrowi. 2019. Understanding Qualitative Research (Jakarta: Rineka Cipta).
Syifaatuz Zadida Ilyas, Ana Politeah, Dwi Budgeti & Khojanah Hasan. 2023. Revealing Cultural Accounting Practices in the Traditional Inauguration Ceremony of Kay People of the Kei Tribe of Maluku. Widyagama University Malang.
Sylvia. 2014. Bringing Love to Accounting. Journal of Multiparadigm Accounting.
Taher, Siti Qamariah. 2020. NTT Traditional Belis and Paca Concepts Seen from an Accounting Point of View (Especially on Adonara Island). Scientific articles.
Tihami and Sohari Sahrani. 2019. Munakahat Fiqh: A Complete Study of the Fiqh of Marriage, (Jakarta: Rajawali Press).
Ust. Abd Rahman Awam MH., KUA Administrator, Interview, Kel. Watang Suppa, Suppa District, 1 May 2024.
Uswatun Hasanah, married respondent, Interview, Majakka, Watang Pulu Village, Suppa District, Pinrang Regency, 27 April 2024.
W, Sri Nurhayati. 2011. Sharia Accounting in Indonesia. Salemba Four.
Wade and Tavris. 2017. Psychology, ninth edition volume 1, Erlangga, Jakarta.
Interview (Asrah Pratiwi), 31 October 2023 in Ladea, Suppa District.
Widyawati. 2018. The Uang Panai Tradition in the Wedding Customs of the Bugis Tribe in the Guntung River, Kateman District, Indragiri Hilir Regency, Riau Province.
Wingnjodipoero, Soerojo. 2019. Basic introduction to Customary Law. (Jakarta: Mount Agung).
Yaya, Rizal. Martawireja, Aji Erlangga. Abdurahim, Ahim. 2009. Sharia Banking Accounting Theory and Contemporary Practice. Jakarta: Salemba Empat.
Come on basuki. Hajra yansa. M. Yusuf. Wawan Ananda is mighty. 2017. Uang Panai' and Women's Social Status in the Siri' Cultural Perspective on Marriage in the Bugis Tribe of Makassar, South Sulawesi, PENA Journal. Muhammadiyah University of Makassar.
Yudi, Sri Rahayu. 2015. Uang Nai': Between Love and Prestige. Journal of Multiparadigm Accounting
Zulhelmy and Suhendi. 2021. Basics of Islamic View Accounting (Indramayu: Adab Publishers).