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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 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 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)
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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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).
“Mosukuru To Eya” Uncovering The Local Cultural Values Behind Profit Mohamad Anwar Thalib
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 2 (2023): 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.v14i2.18806

Abstract

Purpose: This study aims to find the value of local wisdom behind income accounting practiced by traders in Gorontalo food stalls.Method: This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and good deeds.Results: The study found that traders earn higher income on Thursday and Sunday nights. Meanwhile, traders experienced a decrease in their income during the Covid 19 pandemic. Traders used their income to finance operational, personal, and charity business needs. The income accounting practice lives with gratitude to God (mosukuru to Eya). In Islamic culture, elders often internalize these values through lumadu "diila o'onto, bo wolu-woluwo" which means invisible but there.Implications: The implication of this research is that it is an effort to preserve local culture-based income accounting.Novelty: This study presents the concept of income accounting based on local cultural values of the Gorontalo people.
Studi Fenomenologi Transendental untuk Mengupas Makna Pendapatan Monantun, Widy Pratiwi; Thalib, Mohamad Anwar
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 2 (2024): 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.v15i2.24216

Abstract

Purpose: This research aims to reveal the meaning of income by sharia accounting students. Method: This research falls under the umbrella of the interpretive paradigm. The approach used is phenomenology. There are five data analyses: noema, epoche, noesis, intentional analysis, and eidetic reduction. Results: The research results show that income, which is not limited to results in the form of money. However, there are human values and religiosity inherent in the income obtained. The informants' awareness was formed through Islamic boarding school accounting lectures and accounting theory, which focused on aspects of intellectual intelligence and emotional and spiritual intelligence. Implications: The research results can contribute to curriculum development in the Sharia Accounting study program. Universities can adjust courses or add Sharia accounting learning content not limited to techniques and calculations but includes human values and religiosity. Novelty: results of this study present the meaning of income from the perspective of students majoring in sharia accounting.
Revealing Islamic Cultural Values behind Capital Accounting Practices: A Study of Islamic Ethnomethodology Thalib, Mohamad Anwar
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 1 (2024): 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.v15i1.23288

Abstract

Purpose: This study aims to reveal the values of local wisdom behind the practice of capital accounting. Method: This study uses an Islamic paradigm with an Islamic ethnomethodology approach. Results: The results showed that the source of capital from the coachmen to buy the transportation of the hansom and horses were the gifts of their parents and other businesses. The capital is conditional on the value of responsibility to finance family needs and the value of patience for an undetermined amount of income. These two values reflect the parents' expressions in the form of delo sipati lo malu'o, tiloliyo kulu-kulu walaiyo modudu'o. It means to express feelings of family responsibility, and mopo'o tanggalo duhelo means full of patience. Implications: The results of this study seek to preserve accounting based on local culture. Novelty: The results of this study contribute to the presence of the concept of capital accounting practices based on Islamic cultural values in the Gorontalo community.
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. 
Transformasi Nilai Huyula Ambu, Eya Dila Pito-Pito’o, dan Delo Tutumulo Lambi dalam Pendidikan Akuntansi Syariah Thalib, Mohamad Anwar; Mohamad, Roni
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 1 (2026): 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.v17i1.36145

Abstract

Purpose: This study aims to explore and transform the values of Gorontalo's local wisdom (huyula ambu, eya dila pito-pito’o, and delo tutumulo lambi) into Islamic accounting education. This research is motivated by the dominance of technical, calculative, and administrative aspects in Islamic accounting education, which tends to neglect the social and spiritual dimensions. Method: The research method used is qualitative with a netnographic approach. The data was obtained from three environmental care action videos uploaded by the Tanggidaa Group on TikTok, which received high interaction from netizens. Netizen comments and responses were analyzed thru the stages of reduction, presentation, and drawing conclusions Results: This study found that the environmental care actions were rich in the values of huyula ambu, eya dila pito-pito'o, and delo tutumulo lambi, which were manifested in cooperation, prayer, and a sense of pride. Implications: These values can be transformed into Islamic accounting education thru field observation assignments (huyula), ethics case studies with religious reflection (eya dila pito-pito'o), and analysis of the social benefits of financial statements (delo tutumulo lambi). Theoretically, this research expands the paradigm of Islamic accounting education by asserting that accounting learning should not only be oriented toward technical skills, but must also cultivate social awareness, spirituality, and local cultural wisdom as an integral part of Islamic accounting practice. Novelty: The novelty of this research lies in the integration of Gorontalo's local wisdom into the Islamic accounting curriculum.
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 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