Accounting Practices for Harvest Payment Systems Among Farmers in Ulubalang Village, Salomekko District, Bone Regency

Abstract

Purpose: This study aims to analyze accounting practices in the harvest payment system implemented by farmers in Ulubalang Village, Salomekko District, Bone Regency, focusing on its economic impacts, farmer welfare, and the role of Bugis local wisdom in legitimizing the practice.

Methodology: This study employed a qualitative phenomenological approach. Data were collected through in-depth interviews, participatory observation, and documentation. Informants were selected using purposive sampling, involving farmers, financiers (punggawa), and agricultural input shop owners in Ulubalang Village.

Results: The findings reveal that farmers record harvest payment transactions informally through simple notes, memory, and oral trust. The system is rooted in the traditional patron-client relationship (punggawa-sawi) and provides access to capital but also creates economic inequality due to unilateral price determination by financiers.

Conclusions: The harvest payment system represents a socio-economic practice embedded in local wisdom and social capital. Although it provides alternative financing, the system may increase dependency and weaken farmers’ bargaining power. Financial literacy and simple accounting assistance are needed to support more independent farm management.

Limitations: This study is limited to Ulubalang Village, Salomekko District; therefore, the findings cannot be directly generalized to other agricultural contexts.

Contribution: This study contributes to the literature on informal accounting practices in agriculture and local wisdom-based financing systems in Indonesia.