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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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Mosukuru: sebagai Wujud dari Metode Pencatatan Akuntansi oleh Pedagang di Pasar Tradisional Gorontalo Thalib, Mohamad Anwar; Monantun, Widy Pratiwi
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i1.816

Abstract

This study aims to construct the method of accounting records by traders in traditional markets. This study 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 methods of accounting records; first, record expenses on paper and in memory; second, record profits on paper and in memory. Both methods are driven by gratitude (sukuru) for the income given by God.
“Delo Tutumulo Lambi” As a Form of Income Accounting Practice in Pesantren: Islamic Ethnomethodology Thalib, Mohamad Anwar; Harun, Fadila M.; Hanasi, Syaila Mulyani
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 6 No. 2 (2025): Desember 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/87jhqf59

Abstract

  This study is driven by income accounting theory in Islamic boarding schools, which has focused on technical aspects and appears separate from local cultural values and religiosity. This research is important for preserving pesantren accounting practices based on local wisdom. The question posed is: how do pesantren managers practice income accounting, and how are local cultural values reflected in this practice? The novelty lies in the study of income accounting for Islamic boarding schools based on local cultural values and religiosity. The paradigm used is spiritual with an Islamic ethnomethodology approach. Data was analyzed thru five stages: charity, knowledge, faith, revealed information, and courtesy. The type of qualitative method used. The findings is four income accounting practices: income sourced from tuition fees and external party assistance, income sourced from land rental, using income for pesantren operational activities, and a simple method of income recording. This practice reflects the local cultural value of delo tutumulo lambi, which means a life that benefits many people. This study concludes that income accounting in Islamic boarding schools is not just an economic record, but also a spiritual practice that reflects local culture. Practically, this helps managers develop more contextual and value-based accounting systems. Theoretically, this enriches accounting literature with cultural and spiritual perspectives.
Transformasi Nilai Huyula Ambu, Eya Dila Pito-Pito’o, dan Delo Tutumulo Lambi dalam Pendidikan Akuntansi Syariah Mohamad Anwar Thalib; Roni Mohamad
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.
Reflection of local cultural values behind loss accounting practices by ilabulo sellers Mohamad Anwar Thalib
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.
Internalisasi Nilai Huyula dan Eya Dila Pito’pito’o dalam Pendidikan Asuransi Syariah Mohamad Anwar Thalib
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.
Reconstructing Loss Accounting through Islamic Spirituality and Local Cultural Values: An Islamic Ethnomethodology Study Mohamad Anwar Thalib; Nadia Saputri R. Bau; Rizky Rizhaldy Surdana
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.  
"Delo Tombowata lo Tabu wau Labiya": Islamic Cultural Values Reflected in Capital Accounting Practices Mohamad Anwar Thalib; She Putri Chelonita Djelman; Priciliana N Mamonto
Invest Journal of Sharia & Economic Law Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/invest.v6i1.12723

Abstract

This study examines how local wisdom is reflected in capital accounting practices among ilabulo sellers in Gorontalo. The research aims to explain how cultural and familial values shape the way small businesses conceptualize and manage capital. Using a qualitative approach grounded in an Islamic paradigm and ethnomethodology, data were collected through structured and unstructured interviews. The analysis follows five interpretive stages: charity, knowledge, faith, revelation information, and courtesy, to understand how accounting practices are embedded within daily social interactions. The findings reveal that capital accounting among ilabulo sellers is strongly rooted in familial harmony, captured in the local expression delo tombowata lo tabu wau labiya (like a mixture of fat and sago), which symbolizes unity and interdependence within household-based businesses. These insights broaden the academic understanding of capital accounting by demonstrating how local wisdom and Islamic values shape financial practices in micro-enterprises. Practically, this study offers guidance for small businesses seeking to integrate cultural and religious values into their accounting processes and provides useful input for policymakers designing supportive programs for micro-enterprises. The study is context-specific to ilabulo sellers in Gorontalo, and its application may require adaptation to other settings.
THE MEANING OF ASSETS BASED ON LOCAL WISDOM AND RELIGIOSITY: A TRANSCENDENTAL PHENOMENOLOGICAL STUDY Mohamad Anwar Thalib
Jurnal Al-Iqtishad Vol. 21 No. 1 (2025): June 2025
Publisher : Faculty of Economic and Social Science, Universitas Islam Negeri Sultan Syarif Kasim

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

Abstract

This study explores the meaning of assets based on local cultural values and religiosity among university students in Gorontalo. Using an interpretive paradigm with a transcendental phenomenological approach, data were collected through in-depth interviews with selected informants and analyzed using five stages: noema, epoche, noesis, intentional analysis, and eidetic reduction. The findings reveal that assets are not only perceived as material possessions but also encompass social, spiritual, and cultural dimensions. Assets are understood as wealth that benefits others, a medium to help the community, faith in Allah SWT as the most valuable treasure, and the human body and dignity as divine trust. These meanings highlight a broader perspective of assets compared to modern accounting, which tends to emphasize material aspects. Theoretical implications of this research lie in expanding the conceptual framework of accounting by integrating social, cultural, and religious dimensions into the understanding of assets, thereby contributing to the development of a more holistic and humanistic accounting discourse. Practical implications show that non-material assets such as faith, solidarity, and dignity can serve as the basis for decision-making in personal finance, social participation, and organizational practices. This study emphasizes that accounting should not be limited to economic gain but also oriented toward social usefulness, cultural preservation, and spiritual accountability. 
PORTRAIT OF QURAN WAQF ACCOUNTABILITY BASED ON GORONTALO LOCAL WISDOM VALUES: A NETNOGRAPHY STUDY Mohamad Anwar Thalib
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.
Refleksi Nilai-Nilai Non Materi di Balik Penggunaan Pendapatan oleh Guru Honorer Mohamad Anwar Thalib
Reviu Akuntansi, Manajemen, dan Bisnis Vol 3 No 2 (2023): Desember
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v3i2.2370

Abstract

Purpose: This study aims to reveal the non-material values behind the salary of honorary teachers. 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 ihsan. The method used is qualitative, with data collection techniques in structured interviews and passive participatory observation. Results/findings: The results of the study show that there is a value of responsibility and worship behind the use of income by honorary teachers. This value of responsibility is reflected through the actions of honorary teachers in using their income to finance their personal and family needs. The value of worship is reflected in the decision of honorary teachers to use the income they earn for charity activities. Even if the income they earn is tiny, sufficient, or a lot, honorary teachers will continue to try to set aside the income they earn for charity. Limitations: This study was limited by the time available to collect data. The research was only carried out briefly; some important aspects may have yet to be revealed.. Contribution: The results of this research can be a basis for developing better education policies that consider non-material aspects of supporting honorary teachers and improving the quality of education.
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.