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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 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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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.
Reflection of local cultural values behind loss accounting practices by ilabulo sellers Thalib, Mohamad Anwar
International Journal of Accounting and Management Information Systems Vol. 1 No. 2 (2023): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v1i2.1674

Abstract

Purpose: This study aims to reveal the non-material value behind the practice of loss accounting by ilabulo traders. Methodology/approach: This research uses the Islamic paradigm. The approach used is Islamic ethnomethodology. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. Results/findings: The study results show that traders avoid losses by distributing the leftover ilabulo to the local community for free. This accounting practice is conditional on the value of patience. In the Islamic culture of Gorontalo, the elders often internalize the value of patience through lumadu "mopo'o tanggalo duhelo" The meaning of this expression is the whole of patience. The implication of this research is to present the concept of loss accounting based on local wisdom values. Conclusion : This study concludes that ilabulo traders practice loss accounting based on the cultural and religious value of patience. By distributing unsold food to the community, traders embody local wisdom rooted in Islamic teachings and Gorontalo cultural expressions. This reveals that accounting practices at the grassroots level are not only economic but also deeply moral and communal. Limitations: The limitation of this research lies in the informants who have yet to provide information from the cultural experts. Contribution: The contribution of this research is that it can provide deeper insights into the local cultural values that influence the accounting practices of ilabulo traders. This can help us understand how culture plays a significant role in local-level accounting decision-making. Furthermore, the results of this research can be used to develop an accounting model that is more in line with the culture and local context of ilabulo traders. This can assist in designing more relevant and sustainable accounting practices.
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.
Reconstructing Loss Accounting through Islamic Spirituality and Local Cultural Values: An Islamic Ethnomethodology Study Thalib, Mohamad Anwar; Bau, Nadia Saputri R.; Surdana, Rizky Rizhaldy
Journal of Accounting Inquiry Vol. 4 No. 2 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2025.4.2.108-121

Abstract

Purpose: This study investigates why Islamic boarding schools (pesantren) in Gorontalo conceptualize and manage losses not merely as financial deficits but as cultural and spiritual concerns. It addresses the gap in accounting research that rarely examines loss accounting through the lens of local wisdom and Islamic values. Methodology: This research employs a qualitative method using a spiritual paradigm and an Islamic ethnomethodology approach. Data were collected through in-depth interviews, observations, and documentation, and analyzed using five interpretive stages: charity, knowledge, faith, revealed information, and excellence. Findings: The study identifies four concrete strategies used by pesantren to avoid or reduce losses: maximizing school fee collection with community involvement, intensively socializing institutional programs, securing external funding sources, and framing the management of losses as a form of worship. These practices reflect the Gorontalo cultural value Eya dila pito-pito’o (“God does not close His eyes”), which strengthens accountability and institutional resilience.  Novelty: The research offers a culturally grounded model of loss accounting that integrates local wisdom and Islamic spirituality. This contributes a new conceptual lens for understanding financial practices in faith-based educational institutions and enriches the accounting literature on pesantren.  
Loss Accounting And Local Wisdom: An Islamic Ethnomethodology Study Thalib, Mohamad Anwar
Kodifikasia Vol 19 No 2 (2025): Kodifikasia: Jurnal Penelitian Islam
Publisher : IAIN PONOROGO

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the practice of loss accounting carried out by fishermen in Gorontalo, based on local wisdom values, as a response to the dominance of Western accounting concepts that tend to overlook indigenous community-based approaches. The main objective of this research is to uncover the strategies used by fishermen to face and manage losses within their cultural and religious context. An Islamic ethnomethodological approach was employed in data analysis, which was conducted through five analytical stages: charity, knowledge, faith, revelation information, and courtesy. The results reveal two main strategies for minimizing loss: a fuel deposit system and side activities that generate additional income. These strategies are grounded in the values of sabari (patience) and sukuru (gratitude), derived from the Gorontaloan Islamic philosophy lumadu diila o’onto, bo wolu-woluwo, which means seeking both visible and invisible blessings. The fishermen’s loss accounting practices demonstrate a strong interconnection between spirituality, local culture, and economic management, offering a contextual alternative to conventional accounting systems. These findings provide important contributions for academics, policymakers, and practitioners in designing accounting frameworks that respect cultural and spiritual dimensions.
REFLEKSI NILAI-NILAI KEARIFAN LOKAL DI BALIK KOMENTAR NETIZEN ATAS KASUS KORUPSI DI GORONTALO: STUDI NETNOGRAFI Thalib, Mohamad Anwar
Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Vol 6 No 2 (2025): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v6i2.142

Abstract

The corruption case in Gorontalo has sparked public reaction on social media, which goes beyond spontaneous criticism and reflects local wisdom values. However, previous studies have focused more on public opinion in general without linking it to local cultural philosophies, thus there is a gap in understanding the intersection of local culture and digital discourse. This research formulates the question: what form do the values of local wisdom take behind netizen comments on corruption cases? Using a qualitative method with a netnographic approach, the research locus is on three TikTok videos themed around corruption in Gorontalo. Data was collected thru comment documentation and then analyzed using the interactive Miles & Huberman model. The findings reveal two unique values, namely social empathy (delo wamala lo amango wawu u'unti) and social satire (boututu lo walito), which serve as mechanisms for digital social control. This study offers a new perspective on how local wisdom is reproduced in cyberspace, and recommends integrating cultural values into anti-corruption digital literacy strategies.
LOCAL CULTURAL VALUES IN CAPITAL ACCOUNTING OF TRADITIONAL CLOTHING ENTERPRISES Thalib, Mohamad Anwar; Bau, Nadia Saputri R.; Surdana , Rizky Rizhaldy
E-Jurnal Akuntansi TSM Vol. 5 No. 4 (2025): E-Jurnal Akuntansi TSM
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/ejatsm.v5i4.3208

Abstract

This study addresses the limited research on capital accounting theory in local culture, particularly within the Islamic values of the Gorontalo community. Small business accounting practices are not only technical but also reflect local wisdom that enriches accounting knowledge. This topic is important because it provides new insights into how culture and spirituality shape capital accounting practices. The novelty of this study lies in applying Islamic ethnomethodology to explore the meaning of capital accounting, filling the gap in research on integrating local culture and spiritual values into accounting theory. The research employed a spiritual paradigm with an Islamic ethnomethodological approach. Data were analyzed through five stages: charity, knowledge, faith, revelation information, and courtesy. Findings show that business capital in traditional clothing rentals in Gorontalo comes from personal funds and is recorded only by memory. This practice reflects the value of patience, expressed in “mopo’o tanggalo duhelo” meaning full of patience. In conclusion, capital accounting based on local culture represents not only economic aspects but also Islamic spiritual values. The study contributes to accounting culture theory and offers practical guidance for local entrepreneurs.
Portrait Of Quran Waqf Accountability Based on Gorontalo Local Wisdom Values: A Netnography Study Thalib, Mohamad Anwar
Journal of Economic Empowerment Strategy (JEES) Vol. 9 No. 1 (2026): Volume 9 Number 1, February 2026
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jees.v9i1.36686

Abstract

This research aims to capture the practices of accountability for Quranic waqf in Gorontalo, based on local wisdom values. The religiousness paradigm is used as a basis for thinking, with a netnographic approach and qualitative methods. Data was obtained through the analysis of four YouTube videos that recorded the process of sending and distributing the Quran, along with their captions, number of views, likes, and comments. The analysis was conducted through the stages of data reduction, data display, and conclusion drawing. The research findings indicate four forms of accountability: (1) preparation for sending the Quran to Gorontalo, (2) official handover from the Quran Waqf Agency to the local government, (3) delivery of the Quran to remote areas of Pinogu, and (4) distribution to the community and reporting on the completion of activities. This accountability practice reflects the local cultural value of Eya dila pito-pito'o, which means “God does not close His eyes,” emphasizing honesty, openness, and responsibility in every process. This finding confirms that waqf accountability is not merely an administrative report, but a manifestation of socio-religious integrity rooted in local wisdom.
Profit and Local Culture in Pesantren: A Transcendental Phenomenology Mohamad Anwar Thalib; Mohamad Akbar Ali; Nurjayanti Langgai
AKTIVA: Journal of Accountancy and Management Vol. 4 No. 1 (2026): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v4i1.5404

Abstract

Research Purpose: This study aims to explain how profit is conceptualized within the cultural and spiritual context of Islamic boarding schools (pesantren) in Gorontalo, Indonesia. Method: The study employs a transcendental phenomenology approach within the interpretive paradigm, using qualitative methods with purposive sampling of teachers at Hidayatullah Islamic Boarding School. Data were collected through in-depth interviews and analyzed using noema, epoche, noesis, intentional analysis, and eidetic reduction.Research Findings: The study reveals three dimensions of profit: (1) material profit, such as salary and allowances, viewed as appreciation for teachers' dedication; (2) non-material profit reflected in students’ achievements, which generate pride, happiness, and institutional value; and (3) transcendental profit, manifested in acts of worship believed to yield eternal rewards from Allah SWT. These meanings align with the Gorontalo local philosophy Diila o’onto, bo wolu-woluwo (unseen but present), combining material, social, and spiritual aspects.Novelty: This study contributes to the development of context-based accounting by demonstrating that profit in pesantren is holistic and culturally embedded. It offers a locally grounded model of teacher welfare and enriches the discourse of spiritual and cultural accounting in Indonesia.   Tujuan Penelitian: Penelitian ini bertujuan menjelaskan bagaimana laba dimaknai dalam konteks budaya dan spiritualitas pesantren di Gorontalo, Indonesia.Metode dan pendekatan: penelitian menggunakan pendekatan fenomenologi transendental dalam paradigma interpretif, dengan metode kualitatif dan pemilihan informan guru Pesantren Hidayatullah secara purposive. Data dikumpulkan melalui wawancara mendalam dan dianalisis melalui tahapan noema, epoche, noesis, analisis intensional, dan reduksi eidetik.Temuan Penelitian: Penelitian mengungkap tiga dimensi makna laba: (1) laba material berupa gaji dan tunjangan sebagai bentuk apresiasi; (2) laba non-materi berupa prestasi siswa yang menghadirkan kebanggaan, kebahagiaan, dan nilai tambah bagi institusi; serta (3) laba transendental berupa amal ibadah yang diyakini memberi pahala abadi dari Allah SWT. Makna ini mencerminkan falsafah lokal Gorontalo Diila o’onto, bo wolu-woluwo (yang tak terlihat namun hadir), yang menyatukan dimensi material, sosial, dan spiritual.Kontribusi: Penelitian ini memberikan kontribusi terhadap pengembangan akuntansi berbasis konteks lokal dengan menunjukkan bahwa laba di pesantren bersifat holistik dan terikat budaya. Studi ini menawarkan model kesejahteraan guru berbasis kearifan lokal dan memperkaya wacana akuntansi budaya dan spiritual di Indonesia.
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 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 Nurjayanti Langgai 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