Transformasi Akuntabilitas Keuangan Keluarga Bugis: Pengembangan Template Excel Berbasis Nilai Siri’na Pacce

Hernianti  Harun; Wahyu Arthanugraha; Siti Rahmawati Harun

doi:10.33395/owner.v10i3.3315

Authors

Hernianti Harun
✉ Corresponding author: herniantiharunanty@gmail.com Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare
Wahyu Arthanugraha Program Studi Teknik Informatika, Fakultas Teknik Universitas Muhammadiyah Parepare
Siti Rahmawati Harun Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

DOI:

https://doi.org/10.33395/owner.v10i3.3315

Keywords:

Akuntabilitas Keuangan, Pernikahan Adat Bugis, Template Excel, Pencatatan Digital, Siri' na Pacce

Abstract

The financial management of traditional Bugis weddings faces serious challenges: the complexity of traditional ceremonies, which involve many parties and funding sources, is not supported by an adequate record-keeping system, resulting in financial transparency, efficiency, and accountability within families often being neglected. This study aims to: (1) develop a user-friendly Excel-based family expense accountability model tailored to the Bugis cultural context; (2) design an integrated Excel template along with usage guidelines for digital recording of traditional weddings; and (3) evaluate the effectiveness of the Excel template’s implementation in enhancing transparency, efficiency, and accountability in family financial management. The study employed a mixed-methods approach with a sequential explanatory design, involving 60 respondents in the quantitative phase and 8 key informants in the qualitative phase, supported by two sessions of focus group discussions (FGDs) and participatory observation. Instrument validation showed that all items were valid (r = 0.766–0.903) and reliable (? = 0.692–0.872). Multiple regression results yielded a coefficient of determination R² = 0.710 (F = 26.462; p < 0.001), with perceived ease of use (PEOU) as the most dominant predictor (? = 0.283; p = 0.004). The study produced an eight-sheet Excel template designed based on Bugis traditional rituals, with an increase in the average accountability score

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