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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 JIFA (Journal of Islamic Finance and Accounting) 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 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)
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Journal : Journal of Islamic Economics

Loss Accounting Practice: Study of Islamic Ethnomethodology Thalib, Mohamad Anwar
Journal of Islamic Economics (JoIE) Vol. 4 No. 1 (2024)
Publisher : Prodi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joie.v4i1.7586

Abstract

Introduction: This research departs from the problem of concepts and theories about loss accounting currently being studied and implemented, which are knowledge based on modern values. It creates an opportunity to lose local cultural values ​​from the loss of accounting practices. Research Methods: This study aims to formulate loss accounting practices based on Gorontalo Islamic cultural values. This study uses a spiritual paradigm with an Islamic ethnomethodology approach. Results: The study found three strategies of the coachmen in avoiding losses: pray to ask for sustenance from Allah, open a side business, and use the money saved to cover losses. The three accounting practices for avoiding losses are based on the value of local wisdom in the form of mopo’o tanggalo duhelo, which means full of patience. The value of patience lives on the belief that the human task is to try because the Creator has arranged sustenance. Conclusion: the concept of loss accounting based on the value of local wisdom of the Gorontalo community, which is conditional on faith in the Almighty.
Loss Accounting Practice: Study of Islamic Ethnomethodology Thalib, Mohamad Anwar
Journal of Islamic Economics (JoIE) Vol. 4 No. 1 (2024)
Publisher : Prodi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joie.v4i1.7586

Abstract

Introduction: This research departs from the problem of concepts and theories about loss accounting currently being studied and implemented, which are knowledge based on modern values. It creates an opportunity to lose local cultural values ”‹”‹from the loss of accounting practices. Research Methods: This study aims to formulate loss accounting practices based on Gorontalo Islamic cultural values. This study uses a spiritual paradigm with an Islamic ethnomethodology approach. Results: The study found three strategies of the coachmen in avoiding losses: pray to ask for sustenance from Allah, open a side business, and use the money saved to cover losses. The three accounting practices for avoiding losses are based on the value of local wisdom in the form of mopo’o tanggalo duhelo, which means full of patience. The value of patience lives on the belief that the human task is to try because the Creator has arranged sustenance. Conclusion: the concept of loss accounting based on the value of local wisdom of the Gorontalo community, which is conditional on faith in the Almighty.
Revealing Cost Accounting Practices Based on Local Wisdom Values by Travelers: An Islamic Ethnomethodology Study Thalib, Mohamad Anwar; Roni Mohamad; Abdullah Ziarmal
Journal of Islamic Economics (JoIE) Vol. 5 No. 1 (2025)
Publisher : Prodi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joie.v5i1.10524

Abstract

Introduction: This study explores cost accounting practices based on local wisdom values among travelers from Gorontalo who undertake pilgrimages to Mecca by bicycle. It highlights how financial management in this context is not merely technical but deeply intertwined with cultural and religious values, especially when resources are limited. Research Methods: The study adopts an Islamic paradigm and employs an Islamic ethnomethodology approach. It follows a qualitative method using five stages of analysis: charity, knowledge, faith, revelation-based information, and courtesy, enabling a holistic understanding of financial behavior. Results: The findings show that travelers plan their expenses simply, covering essentials such as food, equipment, and charitable donations. Their cost accounting practices reflect the concept of barakah (blessings), rooted in Islamic teachings and local wisdom. This is exemplified by the Gorontalo expression eya dila pito-pito’o, meaning “Allah does not close His eyes.” Conclusion: Cost accounting practices among these travelers go beyond financial calculations; they are embedded in faith, ethics, and culture. This study suggests that accounting can be viewed as a spiritual and moral practice that fosters trust, sustainability, and a sense of divine connection.
Co-Authors Abdullah Ziarmal Ahaya, Maryam S. Amelia Ijini Anggun Fitra N. Mohamad Anisa Nurhayati Sujianto Anisa Sujianto 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 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 Sahrul Mohamad, Anggun Fitra N. Mohamad, Roni Monantun, Widy Pratiwi MUHLIANSYAH J.A KUNTUAMAS Muhliansyah J.A. Kuntuamas Nur Laila Lawani Nurahmi Tiara Paputungan , Vindi Paputungan, Vindi Pinga, Rika Oktaviyani Polapa, Asma Rafka Suaib Rahman Budianto Rahmatia Rahmatia, Rahmatia RIKA OKTAVIANI PINGA Rizkah, Miftahur Rizkah 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