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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 Aktsar: Jurnal Akuntansi Syariah
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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Spiritualitas dan Budaya dalam Akuntansi Biaya Dodol Mohamad Anwar Thalib; Rifdayanti Paungan; Nurhayati Ntuka; Rohali R Tuna
Tasfiyah : Journal of Islamic Law and Sharia Economics Vol 2 No 1 (2026): Islamic Law and Economics
Publisher : Yayasan Penelitian dan Pengabdian Masyarakat Sisi Indonesia

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

Abstract

This paper examines cost accounting practices among dodol sellers by highlighting that accounting is not merely a technical activity but one that is embedded in cultural and spiritual values. The background of this study lies in the unique integration of morality, religiosity, and local Gorontalo wisdom within everyday cost-related decisions, making this topic both relevant and academically compelling. The study employs a qualitative approach grounded in Islamic ethnomethodology, analyzed through five stages: charity, knowledge, faith, revealed information, and courtesy. Data were gathered through direct observations and in-depth interviews with dodol sellers to understand how cost accounting is practiced in real contexts without speculation or unnecessary interpretation. The findings reveal four empirical practices: managing labor and raw material costs, controlling production costs, memory-based record-keeping, and simple paper-based documentation. These practices reflect honesty and ethical conduct, illustrated by the Gorontalo proverb “dahayi moputu dila” (guard your tongue, do not be dishonest). The study concludes that cost accounting among dodol sellers is culturally and spiritually grounded. The implication is twofold: theoretically, it broadens the conceptualization of accounting; practically, it offers an alternative cost accounting model for MSMEs that is rooted in local wisdom. The main takeaway is that cost accounting can serve not only as a technical tool but also as a reflection of ethical and spiritual practices.
Understanding Capital Accounting Practices by Laundry Entrepreneurs Based on Local Wisdom Values Mohamad Anwar Thalib; Rafka Suaib; Nur Laila Lawani; Moh. Aldi
Studi Akuntansi, Keuangan, dan Manajemen Vol 3 No 2 (2024): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v3i2.2587

Abstract

Purpose: This study aims to understand capital accounting practices of laundry entrepreneurs based on local wisdom values. Methodology/Approach: This study uses an Islamic paradigm with an Islamic ethno-methodology approach. There are five data analysis stages: charity, knowledge, faith, revealed information, and ihsan. This study uses a qualitative method. There were two types of data collection: structured interviews and passive participant observations. Informants were selected using a type of informant determination in the form of purposive sampling. Results/findings: The research results show two capital accounting practices implemented by laundry entrepreneurs: the source of capital that comes from side business income, and the method of recording capital accounting in memory. These two capital accounting practices depend on the value of mutual help, which is reflected in establishing a laundry business to help the family economy. The elders often advise the value of helping each other in the household through the expression “delo tombowata lo tabu wawu labiya.” This expression contains the meaning of a peaceful household life. Limitations: The limitation of this study is that research informants who only gathered information from laundry owners did not include information sourced from customers of the laundry business. Contribution: This research presents the concept of accounting practices by laundry entrepreneurs based on local cultural values, namely mutual help between husbands and wives.
Penguatan Akuntabilitas Kerja melalui Pendekatan Profesional, Emosional, dan Spiritual Thalib, Mohamad Anwar; Paputungan, Vindi; Yunginger, Nabila Putri H.; Basir, Ahmad Fadhil
Sinesia : Jurnal Pengabdian Masyarakat Vol 3 No 1 (2026): Pemberdayaan Masyarakat dan Inovasi Pendidikan untuk Pembangunan Sosial Berkelanj
Publisher : Yayasan Penelitian Dan Pengabdian Masyarakat Sisi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69836/sinesia-jcs.v3i1.783

Abstract

Work accountability is a crucial aspect in improving employee performance, particularly in small and medium enterprises (SMEs). However, in practice, employees’ understanding of accountability is often limited to technical aspects of task completion without deeper awareness of broader responsibilities. This community service activity aims to strengthen employees’ work accountability through an integrated approach covering professional, emotional, and spiritual dimensions. The method used is a descriptive approach through community education, implemented via counseling and simple training activities. Participants were provided with practical case examples related to daily work activities, such as cash management, stock recording, and emotional control in customer service. Data were collected through direct observation and interaction during the activity, while evaluation was conducted qualitatively based on participants’ responses and engagement. The results indicate a significant improvement in employees’ understanding of accountability in a more comprehensive manner. Employees not only became more aware of the importance of accuracy, discipline, and responsibility in work (professional aspect), but also demonstrated better emotional control and awareness of spiritual values such as honesty and integrity. This study concludes that integrating professional, emotional, and spiritual approaches is effective in strengthening work accountability and fostering more responsible, ethical, and meaningful work behavior.
Ama:nati as a Non-Material Value of Accounting Practices Thalib, Mohamad Anwar
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.17816

Abstract

This study aims to find the value of local wisdom behind how students majoring in Islamic accounting from the Gorontalo tribe practice accounting. This study uses the Islamic paradigm. The approach chosen is Islamic ethnomethodology. The study results indicate that trust (Amanah) is a non-material value that is the leading spirit of Gorontalo ethnic students practicing accounting. The value of this mandate is reflected in the decisions of students who use educational assistance funds from the government to meet all needs related to supporting their education, such as buying books, paying for boarding houses, and laptops. In the culture of the Gorontalo people, this Amanah value is often advised by the elders through lumadu "openu de moputi tulalo, bo dila moputi baya". It means to be ashamed. The feeling of shame is one of them if the local community cannot maintain their mandate. In Islamic religious law, the value of trust is found in Surah an-Nisa verse 58.
Construction of Household Accounting Practices: an Islamic Ethnomethodological Study Thalib, Mohamad Anwar
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 2 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i2.21152

Abstract

This research departs from the problem of modern accounting knowledge, which is limited to material and ignores non-material values, and studies of household accounting based on non-material values, which are rarely disclosed in accounting studies. This study aims to construct household cost accounting based on non-material values. This study uses an Islamic paradigm with an Islamic ethnomethodological approach. The results of the study found that household expenses were recorded by the wives, both recorded on paper and in memory. The income earned by the husband is sufficient to finance household needs, saved to finance unexpected needs, and finance business capital. There are expenses for alms, but alms are not considered a burden but a means of purifying wealth and charitable savings in the afterlife. The three household cost accounting practices are based on the values of responsibility, cooperation, and faith in the Creator.
Local Wisdom in Income Accounting: The Case of Karawo Entrepreneurs Mohamad Anwar Thalib; Nurjayanti Langgai; Mohamad Akbar Ali
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.
Pesantren Teachers’ Meaning of Loss Based on Mopo’o Tanggalo Duhelo Values: A Transcendental Phenomenology Mohamad Anwar Thalib; Nurhayati Ntuka; Rifdayanti Paungan; Rohalia R Tuna
Journal of Islamic Economics (JoIE) Vol. 6 No. 1 (2026)
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.v6i1.12536

Abstract

Introduction: This study originates from the issue that loss theory in Islamic boarding school accounting is predominantly understood in material terms, neglecting cultural and spiritual dimensions embedded in local Gorontalo values. Understanding how teachers in pesantren interpret loss is important because these meanings reflect a unique integration of religiosity and local wisdom. The topic is interesting as it reveals how accounting practices extend beyond financial measures into cultural and transcendental domains. Research Methods: This research employs an interpretive paradigm using a transcendental phenomenological approach. Data were collected through in-depth interviews and observations, and analyzed through five stages: noema, epoche, noesis, intentional analysis, and eidetic reduction. Results: The findings reveal four meanings of loss: (1) material shortage, (2) lack of gratitude, (3) students’ lack of seriousness in learning, and (4) failure to practice knowledge. These meanings reflect the local cultural value of Mopo’o tanggalo duhelo (endurance and patience). Conclusion: Losses in pesantren are not merely financial but also spiritual and cultural. Practically, this study provides a reference for pesantren to manage loss values based on religiosity and local culture. Theoretically, it extends loss accounting by incorporating cultural and transcendental dimensions.
UNRAVELING GORONTALO'S LOCAL WISDOM: THE ESSENCE OF COST ACCOUNTING PRACTICE Mohamad Anwar Thalib
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i2.2146

Abstract

This research departs from the problem of adopting and implementing modern accounting, which can potentially eliminate local wisdom values from accounting practices. This study aims to find the values of local wisdom behind the practice of education cost accounting by scholarship recipient students. 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. The study results found that students used funds from the government to finance educational needs for one semester. Funds sourced from parents are used by students, one of which is to give alms and help to human beings. The practice of accounting in managing educational expenses is conditional on local wisdom values in the form of trust (ama:nati) and mutual help (huyula). Both of these spirits live on the belief that there are other people's rights behind the sustenance that we have and Allah has arranged the sustenance. The results of this study contribute to the presence of the concept of cost accounting practices by students based on local cultural values
BINTHE BILUHUTA ACCOUNTING: A STUDY OF ISLAMIC ETHNOMETHODOLOGY Mohamad Anwar Thalib
Jurnal Bisnis dan Akuntansi Vol. 26 No. 1 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i1.2303

Abstract

This research departs from problems regarding adopting and implementing accounting originating from Western countries, which impact the increasingly marginalized accounting practices based on local cultural values. This study uses an Islamic ethnomethodology approach. The study results show that accounting practices are in the form of value-based affection (motoliango) pricing. This value is reflected through the actions of binthe biluhuta sellers who still accept buyers when they buy less than the set selling price. This is driven by a sense of affection between people and the belief that one should not refuse sustenance. The novelty of this research is that it is the first study to uncover accounting practices by binthe biluhuta sellers based on local cultural values. The contribution of this research is the presence of a holistic accounting concept that consists of material, cultural values, and religiosity. This research implies that the value of local wisdom in the form of compassion can be combined with accounting concepts or theories regarding selling prices. The implemented selling price concept can be used by traders with a materialist, humanist, and spiritual spirit when building a business.
Konstruksi Praktik Akuntansi Pengumpulan Dana Zakat berbasis Nilai Diila O’onto, Bo Wolu-Woluwo Vindi Paputungan; Mohamad Anwar Thalib; Nabila Putri H. Yunginger
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 2 (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.v17i2.43067

Abstract

Purpose: This study aims to construct the practice of zakat fund collection accounting at BAZNAS Gorontalo Regency based on Gorontalo local wisdom values. Method: This study employs a spiritual paradigm with an Islamic ethnomethodology approach. Data were collected through observation, structured interviews, and documentation involving four administrators of BAZNAS Gorontalo Regency. Data analysis was conducted through the stages of charity, knowledge, faith, revealed information, and courtesy. Results: The accounting practices of zakat fund collection are carried out through deposits to BAZNAS bank accounts, deposit facilitation by administrators, collection through Zakat Collection Units (UPZ), salary or employee performance allowance (TPP) deductions for civil servants, regular reporting to the local government, and verification of receipts using bank statements and transfer receipts. These practices reflect the value of amanah (trustworthiness) in zakat fund management. Implications: The study shows that integrating the value of amanah into zakat accounting practices can strengthen transparency, accountability, and public trust in zakat management institutions. Novelty: The novelty of this study lies in the construction of zakat fund collection accounting practices based on the Gorontalo local wisdom value of Diila o’onto, bo wolu-woluwo (unseen yet existing), which interprets visible accounting practices as manifestations of the invisible but real value of amanah.
Co-Authors Abdullah Ziarmal Ahaya, Maryam S. Amelia Ijini Anggun Fitra N. Mohamad Anisa Nurhayati Sujianto Anisa Sujianto Basir, Ahmad Fadhil 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 Hanasi, Syaila Mulyani Harun, Fadila M. 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 Nabila Putri H. Yunginger Nadia Saputri R. Bau Nadia Saputri R. Bau Nur Laila Lawani Nurahmi Tiara Nurhayati Ntuka Nurhayati Ntuka Nurjayanti Langgai Paputungan , Vindi Paputungan, Vindi Pinga, Rika Oktaviyani Polapa, Asma Priciliana N Mamonto Rafka Suaib Rahman Budianto Rahmatia Rahmatia, Rahmatia Rifdayanti Paungan Rifdayanti Paungan RIKA OKTAVIANI PINGA Rizkah, Miftahur Rizkah Rizky Rizhaldy Surdana Rizky Rizhaldy Surdana Rohali R Tuna Rohalia R Tuna Roni Mohamad Rumampuk, Rismawati Saikim, Fitri S. Seyan Nur Miftah She Putri Chelonita Djelman 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 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.