Motambanga Nyawa: A Local Cultural Value Shaping Loss Accounting Practices in Gorontalo's Micro Enterprises

Abstract

Introduction: This study examines the loss accounting practices of nasi bulu micro-entrepreneurs in Gorontalo, Indonesia, through the lens of local cultural values. It focuses on motambanga nyawa, a familial solidarity principle, as a non-material basis for coping with financial loss. This topic is important because it reveals how accounting practices are shaped not only by economic logic but also by local wisdom and spirituality. Research Methods: The research adopts a qualitative approach within a spiritual paradigm using Islamic ethnomethodology. Data were collected through structured interviews and passive observation with five informants who had operated nasi bulu businesses for more than four years and had experienced losses. The data were analyzed through five stages: charity, knowledge, faith, revelation information, and courtesy. Results: The study identified six informal loss accounting practices: adjusting production volume, coping with rising raw material costs, borrowing money, receiving help from neighbors and family, and memory-based loss recording. These practices are strongly influenced by the motambanga nyawa value, which promotes non-material familial responsibility and community-based resilience. Conclusion: The findings expand the discourse of value-based and spiritual accounting by positioning familial and cultural values as central to accounting logic in micro-businesses. The study suggests that this localized approach can inform MSME development policies, especially in designing culturally relevant accounting training and social support systems for entrepreneurs.