Revealing the Meaning of Price on Dead Statues in Toraja Culture South Sulawesi, Indonesia

Various studies have shown that accounting and the environment always influence each other, and the most influencing factor is culture. Accounting, in this case, pricing, is influenced by the culture of the local community. One of the regions in Indonesia, namely Toraja, has a unique culture of making statues of the dead for noble families. This way of setting the price of cultural products has its meaning. The purpose of this study is to reveal the meaning of price on dead statues in Toraja culture. That is qualitative research with the interpretive paradigms and phenomenological methods used to determine the daily experiences of individuals or communities. Data obtained from five informants chosen were informants with adequate knowledge of Tau-tau prices. The results showed that the formulated selling price of the dead statue is part of accounting practices with the Toraja people's culture has a meaning material value, spiritual value, and prestige value.