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All Journal EL-MUHASABA Al-Mizan (e-Journal) Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Mutawazin (Jurnal Ekonomi Syariah) Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis Invest Journal of Sharia & Economic Law Journal of Islamic Economics Journal of Islamic Philanthropy and Disaster Al-Buhuts (e-journal) J-ESA (Jurnal Ekonomi Syariah) Madani: Jurnal Pengabdian Ilmiah. Jurnal Manajemen Keuangan Syariah Aktiva: Journal Of Accountancy and Management Maslahah: Jurnal Manajemen dan Ekonomi Syariah Madania: Jurnal Kajian Keislaman
Mohamad, Roni
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Understanding Profit Accounting Practices by Binthe Biluhuta Sellers Paputungan, Vindi; Mohamad, Roni; Rahmatia, Rahmatia; Thalib, Mohamad Anwar
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 1 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i1.25648

Abstract

Purpose: This study aims to understand profit accounting practices by binthe biluhuta sellers based on local cultural values.Method: This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy.Results: The study results show that binthe biluhuta sellers practice value-sharing-based profit accounting, among others. This value is reflected through the use of profits not only to fulfill personal interests but profits from selling binthe biluhuta are also used to help each other. In Gorontalo's Islamic culture, elders often internalize the value of sharing among others through the expression "delo tutumulo lambi." The meaning of this expression is a statement of life that has benefited many people.Implications: The results of this study seek to preserve accounting based on local culture.Novelty: The novelty of this research is that it presents the concept of profit accounting by binthe biluhuta sellers on local cultural values and religiosity. 
Transformasi Nilai Huyula Ambu, Eya Dila Pito-Pito’o, dan Delo Tutumulo Lambi dalam Pendidikan Akuntansi Syariah Thalib, Mohamad Anwar; Mohamad, Roni
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 1 (2026): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v17i1.36145

Abstract

Purpose: This study aims to explore and transform the values of Gorontalo's local wisdom (huyula ambu, eya dila pito-pito’o, and delo tutumulo lambi) into Islamic accounting education. This research is motivated by the dominance of technical, calculative, and administrative aspects in Islamic accounting education, which tends to neglect the social and spiritual dimensions. Method: The research method used is qualitative with a netnographic approach. The data was obtained from three environmental care action videos uploaded by the Tanggidaa Group on TikTok, which received high interaction from netizens. Netizen comments and responses were analyzed thru the stages of reduction, presentation, and drawing conclusions Results: This study found that the environmental care actions were rich in the values of huyula ambu, eya dila pito-pito'o, and delo tutumulo lambi, which were manifested in cooperation, prayer, and a sense of pride. Implications: These values can be transformed into Islamic accounting education thru field observation assignments (huyula), ethics case studies with religious reflection (eya dila pito-pito'o), and analysis of the social benefits of financial statements (delo tutumulo lambi). Theoretically, this research expands the paradigm of Islamic accounting education by asserting that accounting learning should not only be oriented toward technical skills, but must also cultivate social awareness, spirituality, and local cultural wisdom as an integral part of Islamic accounting practice. Novelty: The novelty of this research lies in the integration of Gorontalo's local wisdom into the Islamic accounting curriculum.
Co-Authors Abdul Latif Abdullah Ziarmal Ajuna, Luqmanul Hakiem Ajuna, Luqmanul Hakim Alindawati Dako Andi Mardiana Ardi, Muhamad Dewi Yusuf, Sri Eka Prasetya Yunus Faisal Faisal Juniaty Ismail Kadir, Rifadli D. Katili, Chitra Yuliashri Muchtiari, Andi Rini Murtini Murtini, Murtini Mustofa Mustofa Mustofa Mustofa Nur Shaffitri Hudodo Nur Shaffitri Hudodo Nurul Fadhilah Paputungan, Vindi Rahim, Endang Rahman, Supandi Rahmatia Rahmatia, Rahmatia S, Syawaluddin Sahabi, Ansar Sahrain, Asral Kelvin S.R Sipatu, Intan Sudarniati Sofhian Sofhian Sonu, Hafidzah Jannah Sri Dewi Yusuf Syawaluddin Syawaluddin, Syawaluddin Thalib, Mohamad Anwar Zulkifli Repikasa Asipu