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All Journal EL-MUHASABA Journal of Community Service
Paputungan, Vindi
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Humanities Economics, Econometrics & Finance Education 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. 
Penguatan Akuntabilitas Kerja melalui Pendekatan Profesional, Emosional, dan Spiritual Thalib, Mohamad Anwar; Paputungan, Vindi; Yunginger, Nabila Putri H.; Basir, Ahmad Fadhil
Sinesia : Jurnal Pengabdian Masyarakat Vol 3 No 1 (2026): Pemberdayaan Masyarakat dan Inovasi Pendidikan untuk Pembangunan Sosial Berkelanj
Publisher : Yayasan Penelitian Dan Pengabdian Masyarakat Sisi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69836/sinesia-jcs.v3i1.783

Abstract

Work accountability is a crucial aspect in improving employee performance, particularly in small and medium enterprises (SMEs). However, in practice, employees’ understanding of accountability is often limited to technical aspects of task completion without deeper awareness of broader responsibilities. This community service activity aims to strengthen employees’ work accountability through an integrated approach covering professional, emotional, and spiritual dimensions. The method used is a descriptive approach through community education, implemented via counseling and simple training activities. Participants were provided with practical case examples related to daily work activities, such as cash management, stock recording, and emotional control in customer service. Data were collected through direct observation and interaction during the activity, while evaluation was conducted qualitatively based on participants’ responses and engagement. The results indicate a significant improvement in employees’ understanding of accountability in a more comprehensive manner. Employees not only became more aware of the importance of accuracy, discipline, and responsibility in work (professional aspect), but also demonstrated better emotional control and awareness of spiritual values such as honesty and integrity. This study concludes that integrating professional, emotional, and spiritual approaches is effective in strengthening work accountability and fostering more responsible, ethical, and meaningful work behavior.
Co-Authors Basir, Ahmad Fadhil Mohamad, Roni Rahmatia Rahmatia, Rahmatia Thalib, Mohamad Anwar Yunginger, Nabila Putri H.