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All Journal Akuntansi : Jurnal Akuntansi Integratif
Widy Pratiwi Monantun
IAIN Sultan Amai Gorontalo
Economics, Econometrics & Finance Social Sciences

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Mosukuru: Sebagai Wujud dari Metode Pencatatan Akuntansi oleh Pedagang di Pasar Tradisional Gorontalo Mohamad Anwar Thalib; Widy Pratiwi Monantun
Akuntansi : Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i1.816

Abstract

This study aims to construct the method of accounting records by traders in traditional markets. This study 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 methods of accounting records; first, record expenses on paper and in memory; second, record profits on paper and in memory. Both methods are driven by gratitude (sukuru) for the income given by God.
Co-Authors Thalib, Mohamad Anwar