• Marchelyn Pongsapan Brawijaya University
  • Lilik Purwanti Brawijaya University


Purpose - This study aims to analyze and understand the Toraja Tribe in conveying accountability at the Mangrara Banua Ceremony.

Design/methodology/approach - This study uses a qualitative approach. Data collection was carried out through in-depth semi-structured interviews and the collection of documents related to the implementation of non-cash transactions. The informants in this study involved five participants consisting of Traditional Elders or To Minaa, the Chief Executive of the Mangrara Banua Ceremony, the Treasurer of the Mangrara Banua Ceremony, Religious Figures, and the General Public as well as cultural observers.

Findings – Research result shows that at the Mangrara Banua Ceremony, accountability is described through the philosophy of Tallu Lolona A'pa' Tauninna. This philosophy contains the same meaning as the Tri Hita Karana concept in Balinese society where there are three elements that cause happiness to be achieved by the harmony of the three. In the application of these three elements of happiness at the mangrara banua ceremony, five models of accountability are created, including: 1) Spiritual Accountability, containing the value of piety and faith in the Deata and To Membali Puang as evidence of respect for the pa'rapuan family in the form of a pesung; 2) Economic Accountability, contains a sense of belonging to the house that is being ordained as proof of love and kinship in the form of cash donations, pork and other materials needed to support the success of the mangrara banua ceremony; 3) Social Accountability by respecting the rights of others not only from the same Tongkonan descent but from the outside community, which is manifested in the form of meat distribution; 4) Ecological Accountability, contains the value of gratitude for nature which has provided itself as ingredients for the mangrara banua ceremony which is packaged in the form of pesung and replanting of used plants; and 5) Accountability for Community Mobilization, contains the value of compliance with Government regulations regarding the Covid-19 Pandemic in the form of implementing health protocols to reduce Covid-19 transmission.

Practical implications – The implementation of accountability for the Mangrara Banua ceremony found supporting factors and hindering the implementation of accountability policies. This is useful in improving the quality of the mangrara banua ceremony, so that the implementation that is carried out is not limited to fulfilling aluk activities, but also has the use of bringing together all family members that have been far apart for a long time.

Originality/value - Implementation of accountability at the mangrara banua ceremony is a necessity for pa'rapuan because it brings many benefits in order to create a stronger kinship between family members. This study seeks to analyze the application of the Toraja culture contained in every activity of the mangrara banua ceremony. This study reveals the facts that occurred related to the implementation of the accountability process which is packaged in Aluk Todolo's belief so that it shows that in the world of accounting accountability is not just a matter of financial statements but the existence of other objects in completing it.

Keywords - Tallu Lolona A'pa' Tuainna, Spiritual Accountability, Social Accountability, Economic Accountability, Ecological Accountability, and Community Mobilization Accountability.

Paper type - ethnography



Aziz, MAA, Rahman, HA, Alam, MM, & Said, J. (2015). Enhancement of the Accountability of Public Sectors through Integrity System, Internal Control System and Leadership Practices: A Review Study. Procedia Economics and Finance, 28(April), 163–169.

Bigalke, TW (2019). Social History of Tana Toraja (II; M. Nursam, Ed.). Yogyakarta: Ombak Publisher.

Creswell, JW (2017). Research Design: Qualitative, quantitative and Mixed Methods Approaches. In BMC Public Health (4th edition, Vol. 5). Retrieved from JS&P

Iyoha, FO, & Oyerinde, D. (2010). Accounting infrastructure and accountability in the management of public expenditure in developing countries: A focus on Nigeria. Critical Perspectives on Accounting, 21(5), 361–373.

Jensen, MC (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Human Relations, 72(10), 1671–1696.

Kholmi, M. (2010). Accountability in Agency Theory Perspective. Business Economics, 02 (02), p. 357-370.

Moleong, LJ (2016). Qualitative Research Methodology. PT Youth Rosdakarya Bandung.

Paranoan, N., & Totanan, C. (2018). Karma Based Accountability. Scientific Journal of Accounting and Business, 161.

Paranoan, S. (2011). Accountability in Traditional Funeral Ceremony. Journal of Multiparadigm Accounting, 6 (2), 214–223.

Pristiana Widyastuti. (2017). Recording of financial statements based on financial accounting standards of entities without public accountability (sak etap) in micro, small and medium enterprises (umkm) in the service sector. Journal for Business and Entrepreneur, 1 No.1(1), 125–133.

Randa, F. (2015). Organizational Accountability with The Spirit of Siri'na Pace and Misa' Kada Dipotuo Pantan Kada Dipomate. Journal of Economics and Business, 53(9), 1689–1699.

Rantesalu, MB, & Iswanto, I. (2018). Tolerance Based on the Folklore of Tallu To Sala 'Dadi in Toraja. BIA': Journal of Contextual Christian Theology and Education, 1(1), 13–25.

Rosyinadia, CD (2014). Accounting and Accountability Strategies of Gajah Mada's Government: Analysis of Power – Knowledge. IOSR Journal of Economics and Finance, 5(6), 19–24.

Sadjiarto, A. (2000). Accountability and Government Performance Measurement. Journal of Accounting and Finance, 2 (2), 138–150.

Regards, NF (2019). The Role of Stakeholders in Environmental Management and Accountability at the Ratu Indah Mall Makassar. Bongaya Journal for Research in Accounting (BJRA), 2(1), 1–10.

Sandarupa, S. (2015). Spatio-temporal globalization in religion. 17(1), 86–93.

Spradley, JP (2006). Ethnographic Method. Yogyakarta: Tiara Wacana Publisher.

Sukoharsono, EG (2009). Critical Ethnographic Reflections: Other Options for Accounting Research Techniques. AUDI Journal of Accounting and Business, 4(1), 91–109.

Wicaksono, KW (2015). Public Sector Organization Accountability. JKAP (Journal of Public Policy and Administration), 19 (1), 17.

Widati, S., Triyuwono, I., & Sukoharsono, EG (2011). The Embodiment, Meaning and Accountability of "Charm Business" as Economic Assets of A Religious Feminist Organization.




How to Cite

Pongsapan, M., & Purwanti, L. (2022). ACCOUNTABILITY OF TOMANGRARA BANUA CEREMONY. The International Journal of Accounting and Business Society, 30(2), 167–183. Retrieved from

Most read articles by the same author(s)