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All Journal EL-MUHASABA Journal of Islamic Accounting and Finance Research
Widy Pratiwi Monantun
Institut Agama Islam Negeri Sultan Amai Gorontalo
Religion Economics, Econometrics & Finance

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Journal : EL-MUHASABA

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KONSTRUKSI PRAKTIK AKUNTANSI TOLOBALANGO: STUDI ETNOMETODOLOGI ISLAM Mohamad Anwar Thalib; Widy Pratiwi Monantun
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 2 (2022): 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.v13i2.12915

Abstract

The aim of the study is to construct accounting practices at the Gorontalo engagement ceremony. This research uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five stages of data analysis; amal, ilmu, iman, informasi wahyu, and ihsan (amiiin). The results of the study find that there are two ways that the Gorontalo community practiced accounting at the tolobalango ceremony; avoid non-material losses and finance the implementation of tolobalango. Both practices are driven by the spirit of mutual help (huyula) and kinship (o'ngalaa).
Co-Authors Faisal Abdullah Fatmawaty Damiti Thalib, Mohamad Anwar Ulvarien Ismail Vindi Paputungan