Accounting Practices in the Pogogutat Tradition in Kotamobagu City

This study aims to reveal the accounting practices applied in the implementation of the pogogutat tradition in Kotamobagu City, by emphasizing the basis of economic measurement used by the parties involved. The pogogutat tradition, as a cultural heritage of the Bolaang Mongondow community, is a form of mutual cooperation in social activities such as celebrations, weddings, and mourning. In practice, this tradition reflects a system of exchanging assistance in the form of money and goods, the return of which is carried out on a similar occasion by the previous recipient. Through a qualitative approach with the ethnomethodology method, this study identified that in the pogogutat process there are two main parties: the giver and the recipient. The giver measures the value of assistance based on historical costs, namely the nominal value or price of goods when the expenditure is made. Meanwhile, the recipient does not only consider historical costs, but also adjusts the value of assistance based on current market prices (current costs) and takes into account changes in the value of money due to inflation or time (present value). Recording assistance is done manually in a special pogogutat book, which although simple, reflects the principle of accountability and openness between community members. The results of the study show that this practice contains not only economic values, but also social and cultural values such as justice, responsibility, solidarity, and sustainability of social relations. This tradition reflects the integration of local values and basic accounting principles, and shows how communities build economic recording and measurement systems that are appropriate to their social and cultural contexts. These findings enrich the understanding of culture-based accounting practices and open up space for the development of more inclusive accounting theories.