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Journal : Jurnal Al-Qardh

Loss Accounting Practices among Takjil Sellers Grounded in Local Cultural And Religious Values Thalib, Mohamad Anwar; Jusuf, Febiola; Tariki, Cindri; Pinga, Rika Oktaviyani
AL-QARDH Vol 8 No 2 (2023): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

This study aims to formulate loss accounting practices by takjil sellers based on local cultural values. This research uses a qualitative method. This study uses an Islamic ethnomethodological approach with five data analysis stages: charity, knowledge, faith, revelation, and courtesy. The results of the study found two ways for takjil sellers to avoid losses: distributing the remaining takjil merchandise for free to neighbors and family and giving bonuses. This loss accounting practice is conditional on the value of sharing, among others. Within the Islamic culture of Gorontalo, elders commonly impart this principle using the expression "lumadu diila o'onto, bo wolu-woluwo," which signifies the presence of something unseen yet still existing. The meaning is that this expression teaches that in life, don't just chase what is visible but also look for something that is invisible but exists. The value of sharing among others is living with the spirit of seeking sustenance that God blesses. This research contributes to the existence of local wisdom value-based loss accounting practices. The conclusion from the findings of this research is that takjil sellers practice loss accounting, which is not limited to material (money) but is conditional on non-material values in the form of local wisdom and religiosity.
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