Mapalus Accounting Model on Local wisdom of Minahasa Community (Case Study of BKS AUA Rukun Watumea Village, Eris District)

This study aims to determine the accounting model of the Mapalus (local wisdom) of the Minahasa community, a case study of the Rukun (Interfaith Cooperation Agency) of Watumea Village. The local wisdom of the Minahasa community, passed down from generation to generation, is a philosophy of life that continues to be practiced today in the form of Mapalus. Mapalus is a mutual assistance activity in all situations. Mapalus has created a social organization, but it faces various problems. The most prominent issue is financial management, specifically financial reporting. Many of these organizations grow based on need but then dissolve spontaneously due to the aforementioned issues. The results of this study indicate that the Rukun BKS AUA (AUA) social organization in Watumea Village remains resilient thanks to members’ trust in its financial reports, as it is well-managed, despite its traditional (historical) manual accounting model, which is reported periodically. It is hoped that the mapalus accounting model from Rukun BKS AUA Watumea Village can develop into a modern accounting model so that it can become an example for other social organizations, so that the local wisdom of the Minahasa people can continue. Research on the development of cultural/local wisdom-based accounting and alternative accounting, emphasizing social, cultural, spiritual, and community aspects in accounting practice. The novelty of this research lies in the study of local social and cultural values linked to the field of accounting, emphasizing social accounting in community sustainability.