Reality of Sinamot: Uncovering the Meaning of Interdependence and Reliability Behind the Sinamot Practice in Traditional Batak Weddings

Charlotte Aulia Putri; Whedy Prasetyo

doi:10.64417/rabo.v2i1.0027

Vol. 2 No. 1 (2026), Articles

Vol. 2 No. 1 (2026) Page 66-77

Reality of Sinamot: Uncovering the Meaning of Interdependence and Reliability Behind the Sinamot Practice in Traditional Batak Weddings

Charlotte Aulia Putri⁺⁻
Whedy Prasetyo⁺⁻

Charlotte Aulia Putri

Universitas Jember

Whedy Prasetyo

Universitas Negeri Jember

DOI: 10.64417/rabo.v2i1.0027

Published 26-04-2026

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Keywords

Sinamot
Cultural Accounting
Accounting Process
Relevance and Reliability

How to Cite

Aulia Putri, C., & Prasetyo, W. (2026). Reality of Sinamot: Uncovering the Meaning of Interdependence and Reliability Behind the Sinamot Practice in Traditional Batak Weddings. Reviu Accounting, Business & Organizations, 2(1), 66-77. https://doi.org/10.64417/rabo.v2i1.0027

Abstract

Research Objectives - This study aims to analyze how the practice of sinamot in Batak traditional weddings reflects characteristics of interconnectedness and reliability through the processes of recognition, measurement, recording, and accountability.

Method - The study employed an interpretive qualitative approach with a phenomenological focus. Primary data were collected through interviews and document analysis involving five informants a married couple, the parents of the bride and groom, and a traditional village chief and were analyzed using the Miles and Huberman model.

Findings - The research findings indicate that the recognition of sinamot begins with the marhusip or marhori-hori dinding agreement; measurements are determined through contextual family negotiations, while record-keeping and accountability are conducted in a simple, informal manner based on social legitimacy. The information generated is highly relevant for customary decision-making, but its technical reliability is lower than that of formal accounting practices.

Theoretical Implications - This study can contribute by applying accounting concepts within a sociocultural context as a means of implementing relevance and reliability. Furthermore, this study is also expected to serve as a reference for future research examining accounting practices within a sociocultural context regarding the recognition of financial and non-financial information.

Research Novelty - This study expands the field of cultural accounting by positioning sinamot as a customary-based economic practice that balances interdependence and reliability in a culturally distinctive form.

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