Maudu Lompoa is a celebration of the birth of the Prophet Muhammad by the community of Sayyid and its followers in Cikoang Village, Takalar District, South Sulawesi. This study aims to construct the meaning of costs in the Maudu Lompoa Ritual. This research employed the interpretive paradigm with phenomenology as an analytical tool. Data collection was done through interviews, observation, and documentary analysis. The results showed that for the community of Sayyid and its followers, the costs incurred in carrying out the Maudu Lompoa ritual were a routine expenditure each year as a form of investment in the afterlife. All expenses are a manifestation of their love for the Prophet Muhammad. In addition, through the Maudu Lompoa celebration they will work together and friendship among humans, nature and the environment will always be interwoven. The meaning given for the sacrifice of these costs shows that there is an exceeding meaning in costs. The meaning of cost in carrying out this ritual of Maudu Lompoa is based on happiness as rationality. The results of this study provide another and different discourse about the concept of cost and recognition of costs, which in the modern accounting perspective is currently only based on materiality rationality. That is, costs are recognized as long as there are other parties who recognize them as income -matching concept.
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