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All Journal EL-MUHASABA Jurnal Al-Iqtishad Kodifikasia: Jurnal Penelitian Islam Jurnal Al-Qardh Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Akuntansi Aktual J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Bisnis dan Akuntansi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Akuntansi : Jurnal Akuntansi Integratif Journal of Islamic Accounting and Finance Research JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Accounting Profession Journal (APAJI) Jurnal Buana Akuntansi Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Akuntansi : Transparansi dan Akuntabilitas MEDIA BISNIS Shafin: Sharia Finance and Accounting Journal Sigmagri Invest Journal of Sharia & Economic Law Etihad: Journal of Islamic Banking and Finance Journal of Islamic Economics Journal of Islamic Philanthropy and Disaster Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Riset Akuntansi (RISTANSI) Komunal Jurnal Pengabdian Masyarakat Madani: Jurnal Pengabdian Ilmiah. Seandanan: Jurnal Pengabdian pada Masyarakat Al Dzahab Reviu Akuntansi, Manajemen, dan Bisnis Studi Akuntansi, Keuangan, dan Manajemen Kunuz: Journal of Islamic Banking and Finance E-Jurnal Akuntansi TSM AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Jurnal Pemberdayaan Umat Jurnal Pemberdayaan Ekonomi Maqrizi : Journal of Economics and Islamic Economics Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy The Es Accounting and Finance Sanskara Manajemen dan Bisnis Eastasouth Journal of Impactive Community Services Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Bukhori: Kajian Ekonomi dan Keuangan Islam Jurnal Nusantara Mengabdi Journal of Accounting Inquiry Aktiva: Journal Of Accountancy and Management Journal of Economic Empowerment Strategy (JEES) Jurnal Abdimas Multidisiplin Goodwood Akuntansi dan Auditing Reviu Journal of Community Service JAS (Jurnal Akuntansi Syariah) International Journal of Islamic Business and Economics (IJIBEC) Jurnal Bisnis dan Pemasaran Digital FUNDS: Jurnal Ilmiah Akutansi, Keuangan, dan Bisnis Jurnal Akuntansi Kontemporer International Journal of Accounting and Management Information Systems JIFA (Journal of Islamic Finance and Accounting) Tasfiyah : Journal of Islamic Law and Sharia Economics
Thalib, Mohamad Anwar
Department Of Sharia Accounting, Faculty Of Islamic Economics And Business, IAIN Sultan Amai Gorontalo, Indonesia
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 Mathematics Public Health Social Sciences Other

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Journal : media bisnis

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MENGUAK NILAI KEARIFAN LOKAL DI BALIK PRAKTIK AKUNTANSI BIAYA OLEH PARA PETANI: STUDI ETNOMETODOLOGI ISLAM Mohamad Anwar Thalib; FATHIR PAPUTUNGAN; MUHLIANSYAH J.A KUNTUAMAS
Media Bisnis Vol 15 No 2 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i2.2106

Abstract

This research departs from problems related to the study of cost accounting in the agricultural context, which only reveals the reality of accounting limited to the material and ignores local cultural and spiritual values. This study aims to reveal the value of local wisdom behind agricultural accounting practices. This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The results showed that there were agricultural cost accounting practices in the form of rental fees for agricultural land expansion services, planting rice seeds, costs for seeds, fertilizers, and pesticides, as well as increased costs due to rising fuel prices. Financial accounting practice is conditional on the value of patience (patience). The value of patience is reflected through the actions of farmers who persist in this profession, even though the cost of managing agricultural land is increasing due to rising fuel prices. In Gorontalo's Islamic culture, elders often instill the value of patience in the local community through the expression (lumadu) “mopo’o tanggalo duhelo” This expression means full of patience. The implication of this research is to present agricultural accounting practices based on local cultural values.
Menguak Nilai Kearifan Lokal di Balik Praktik Akuntansi Biaya oleh Para Petani: Studi Etnometodologi Islam Mohamad Anwar Thalib; Fathir Paputungan; Muhliansyah J.A. Kuntuamas
Media Bisnis Vol. 15 No. 2 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i2.2106

Abstract

This research departs from problems related to the study of cost accounting in the agricultural context, which only reveals the reality of accounting limited to the material and ignores local cultural and spiritual values. This study aims to reveal the value of local wisdom behind agricultural accounting practices. This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The results showed that there were agricultural cost accounting practices in the form of rental fees for agricultural land expansion services, planting rice seeds, costs for seeds, fertilizers, and pesticides, as well as increased costs due to rising fuel prices. Financial accounting practice is conditional on the value of patience (patience). The value of patience is reflected through the actions of farmers who persist in this profession, even though the cost of managing agricultural land is increasing due to rising fuel prices. In Gorontalo's Islamic culture, elders often instill the value of patience in the local community through the expression (lumadu) “mopo’o tanggalo duhelo” This expression means full of patience. The implication of this research is to present agricultural accounting practices based on local cultural values.
Mengungkap Nilai Kearifan Lokal di Balik Praktik Akuntansi Pendapatan Thalib, Mohamad Anwar
Media Bisnis Vol. 16 No. 1 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v16i1.2304

Abstract

This research departs from problems regarding adopting and implementing modern accounting, which impacts the increasingly marginalized accounting based on local cultural values. This study aims to construct income accounting practices based on local cultural values. The paradigm used in this research is Islam, with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The study results show that the bendi drivers earn a higher income when a flood occurs. Even so, they still feel empathy for the disaster experienced by residents and hope that the disaster will not be repeated. The income accounting practice is conditional on the value of empathy. In Gorontalo's Islamic culture, the elders often advise this value through lumadu “momoli’a layahu to dutalaa da’a” which means turning sails in a big storm. The meaning is taking opportunities when times are tight; this is dishonorable. The implication of the results of this research is to produce an accounting concept for income by bendi coachmen that are conditional onlocal cultural values.
Internalisasi Nilai Huyula dan Eya Dila Pito’pito’o dalam Pendidikan Asuransi Syariah Thalib, Mohamad Anwar
Media Bisnis Vol. 17 No. 2 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/hrajmm68

Abstract

This study is motivated by the low level of trust among the younger generation in Islamic financial institutions, particularly Islamic insurance, which remains less familiar than conventional insurance. The research aims to integrate Gorontalo’s local cultural values into Islamic insurance education to enhance young people’s understanding and confidence in Sharia-based risk protection systems. Using a qualitative descriptive approach, data were collected through in-depth interviews with four alumni of the Sharia Accounting Study Program at IAIN Sultan Amai Gorontalo who had recently entered the workforce. Informants were selected using purposive sampling to align with the study’s objectives. Data analysis was carried out in three stages: data reduction, data presentation, and conclusion drawing. The findings reveal that although students possess theoretical knowledge of Islamic insurance, they lack practical confidence due to limited information and the dominance of conventional insurance. Integrating the local value of Huyula (mutual cooperation) reinforces the understanding of the tabarru’ principle (mutual assistance), while Eya dila Pito’pito’o (God never closes His eyes) instills moral awareness and spiritual responsibility. These integrations make Islamic insurance learning more contextual, meaningful, and transformative. The study implies the need for culturally grounded Islamic economic education models to strengthen Sharia financial literacy and inclusion in the digital era.
Local Wisdom in Income Accounting: The Case of Karawo Entrepreneurs Thalib, Mohamad Anwar; Langgai, Nurjayanti; Ali, Mohamad Akbar
Media Bisnis Vol. 18 No. 1 (2026): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/z4t6f853

Abstract

This study is motivated by the tendency to view income accounting only as technical recording, which limits its connection to local wisdom. This issue is important because, in micro-enterprises such as Karawo entrepreneurs in Gorontalo, accounting is strongly linked to cultural and spiritual values. The research questions explore how Karawo entrepreneurs practice income accounting and how local values are reflected in it. The novelty lies in formulating revenue accounting practices based on local culture through a spiritual paradigm and an Islamic ethnomethodology approach. A qualitative method was applied with five stages of analysis: charity, knowledge, faith, revealed information, and courtesy. Data were collected through observation and interviews. The findings identify four practices: recording in memory, flexible management, daily estimation, and simple paper notes. These are infused with non-material values, especially gratitude, reflected in the cultural wisdom lumadu Diila o’onto, bo wolu-woluwo (unseen but present). The study concludes that micro-accounting is not merely economic recording but an expression of cultural and spiritual values. Theoretically, it expands the concept of income accounting. Practically, it provides a foundation for developing local wisdom-based accounting models to empower MSMEs. Furthermore, this study implies that policymakers and practitioners should integrate local cultural and spiritual values into financial literacy programs and MSME development strategies. By doing so, accounting practices can become more contextual, inclusive, and acceptable to local communities. For academics, this research encourages the development of alternative accounting paradigms that are not solely based on Western rationality but also incorporate indigenous knowledge systems. These implications support the sustainability and resilience of MSMEs by aligning formal accounting practices with deeply rooted cultural values.
Co-Authors Abdullah Ziarmal Ahaya, Maryam S. Ali, Mohamad Akbar Amelia Ijini Anggun Fitra N. Mohamad Anisa Nurhayati Sujianto Anisa Sujianto Basir, Ahmad Fadhil Bau, Nadia Saputri R. Briando, Bobby Budianto, Rahman CINDRI TARIKI Cindriyati Ibrahim Damiti , Fatmawaty Djeman, She Putri Chelonita Edis , Edis Edis, Edis Faisal Abdullah FATHIR PAPUTUNGAN Fatma Rauf Fatmawaty Damiti FEBIOLA JUSUF Hilwa Faradhilla Sugeha Hilwa Sugeha Huruji, Sindriyanti Ibahim, Khairunnisa Ibrahim, Cindriyati Ijini, Amelia Ismail, Ulvarien Jusuf, Febiola Kiayi, Siti Sarah Kumadji , Dimas Kuntuamas, Muhliansyah J.A Langgai, Nurjayanti Lizatul Zanna M Sahrul Mabunga, Vitriyani Dg Malik, Adelia Mamonto, Priciliana Natasya Maryam S. Ahaya Ma’luna, Sri Salni Safitri Mei K. Abdullah Miftah, Seyan Nur Miftahur Rizkah Moh. Aldi Mohamad Akbar Ali Mohamad Sahrul Mohamad, Anggun Fitra N. Mohamad, Roni Monantun, Widy Pratiwi MUHLIANSYAH J.A KUNTUAMAS Muhliansyah J.A. Kuntuamas Nur Laila Lawani Nurahmi Tiara Nurhayati Ntuka Nurjayanti Langgai Paputungan , Vindi Paputungan, Vindi Pinga, Rika Oktaviyani Polapa, Asma Rafka Suaib Rahman Budianto Rahmatia Rahmatia, Rahmatia Rifdayanti Paungan RIKA OKTAVIANI PINGA Rizkah, Miftahur Rizkah Rohali R Tuna Rumampuk, Rismawati Saikim, Fitri S. Seyan Nur Miftah Sindriyanti Hurudji Sindriyanti Huruji Siskawati Yunus Njuu Siti Sarah Kiayi Sri Mandalika Mosu Suaib, Rafka Suhega, Hilwa Faradhilla Sulastri, Ririn Dwi Sulis Lia Syamsudin Supandi Rahman Surdana , Rizky Rizhaldy Surdana, Rizky Rizhaldy Susanti Rasyid Syamsudin, Sulis Lia Tariki, Cindri Tiara, Nurahmi Ulvarien Ismail Umar, Tiara Pratiwi A Vindi Paputungan Vitriyani Dg Mabunga Widy Pratiwi Monantun Widy Pratiwi Monantun Yulia Puspitasari Gobel Yunginger, Nabila Putri H.