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All Journal EL-MUHASABA Al-Mizan (e-Journal) Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jambura Accounting Review Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Mutawazin (Jurnal Ekonomi Syariah) 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 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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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.
Analisis Pengaruh Modal Kerja dan Strategi Pemasaran Terhadap Kesejahteraan Melalui Pendapatan dalam Tinjauan Ekonomi Syariah Maksud, Syafira Rahmasari; Mohamad, Roni; Syawaluddin, Syawaluddin
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v7i1.242

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh modal kerja dan strategi pemasaran terhadap kesejahteraan pedagang pakaian bekas di Kota Gorontalo melalui pendapatan dalam tinjauan ekonomi syariah. Penelitian ini mengintegrasikan pendapatan sebagai variabel intervening serta memaknai kesejahteraan tidak hanya dari aspek material, tetapi juga sosial dan spiritual sesuai prinsip maqashid syariah. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik sensus terhadap 150 pedagang pakaian bekas. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa modal kerja dan strategi pemasaran berpengaruh positif dan signifikan terhadap pendapatan. Selanjutnya, pendapatan berpengaruh signifikan terhadap kesejahteraan pedagang. Modal kerja dan strategi pemasaran juga terbukti berpengaruh positif terhadap kesejahteraan baik secara langsung maupun tidak langsung melalui pendapatan. Temuan ini diharapkan dapat menjadi dasar pengambilan kebijakan bagi pengembangan UMKM pakaian bekas yang berkelanjutan dan sesuai dengan prinsip ekonomi syariah.
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 Maksud, Syafira Rahmasari Muchtiari, Andi Rini Murtini Murtini, Murtini Mustofa Mustofa Mustofa Mustofa Nur Shaffitri Hudodo Nur Shaffitri Hudodo 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