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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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Tanggung Jawab sebagai Nilai dari Praktik Akuntansi Zakat: Studi Etnometodologi Islam Mohamad Anwar Thalib
Shafin: Sharia Finance and Accounting Journal Vol. 3 No. 2 (2023)
Publisher : Universitas Islam Negeri (UIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v3i2.9596

Abstract

This study aims to reveal the local cultural values of zakat fitra accounting practices. 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 results of the study indicate that there is a value of responsibility behind the accounting practice of distributing zakat fitra. This value is reflected through the actions of the amil zakat, who use data from the government, data and advice from residents about citizens who are entitled to receive zakat fitra, amil zakat coordinators who distribute zakat not only to less fortunate citizens but amil officers who are by the Shari'a Islam. As well as the decision of the amil to distribute zakat funds three days before Eid al-Fitr. It is intended that zakat recipients can use these funds to meet their needs. In the Islamic culture of Gorontalo, the value of responsibility is often advised through the expression (lumadu) "eya dila pito-pito'o" meaning God does not close his eyes. This phrase means that whatever we do, Allah is always watching.
Local Cultural Values in Income Accounting: A Study of Gorontalo Carriage Drivers Mohamad Anwar Thalib
Journal of Accounting Inquiry Vol. 3 No. 2 (2024)
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.2024.3.2.062-071

Abstract

Purpose: This study aims to construct income accounting practices that integrate the local cultural values of the Gorontalo community. It addresses the need to preserve and incorporate cultural and spiritual dimensions into accounting frameworks, emphasizing the significance of cultural heritage in shaping accounting practices. Methodology: The research adopts a spiritual (Islamic) paradigm and employs an Islamic ethnomethodological approach. Data analysis is conducted in five stages: charity, knowledge, faith, revelation information, and courtesy. Findings: The study reveals that Gorontalo carriage drivers utilize a leasing system for income generation, guided by local wisdom. The principle of gratitude is central to this system, reflecting the cultural adage diila o'onto, bo wolu-woluwo, which underscores the balance between visible and invisible pursuits in life. This demonstrates that their accounting practices transcend material calculations, integrating cultural and religious values.  Novelty: This research introduces a novel accounting concept that merges local cultural values and spirituality into practical accounting frameworks. It highlights the importance of cultural preservation in accounting and offers a new perspective for exploring the interplay between local wisdom and financial systems.  
Cultural Value in Income Accounting: The Case of Ilabulo Sellers in Indonesia Mohamad Anwar Thalib; Priciliana Natasya Mamonto; She Putri Chelonita Djeman
Journal of Accounting Inquiry Vol. 4 No. 1 (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.2025.4.1.001-019

Abstract

Purpose: This study aims to explore the income accounting practices of Ilabulo sellers in Gorontalo, Indonesia, by emphasising the role of local wisdom in informal financial management. The research was motivated by the limited documentation of how traditional cultural values shape accounting behaviour among small informal businesses. It seeks to demonstrate how these values influence financial recording and decision-making processes. Method : To achieve this, a qualitative approach was employed using passive observation and structured interviews with selected Ilabulo sellers. These methods were used to gather insights into how income is tracked and how profits are allocated within their daily business practices. Findings: The findings reveal that income is not formally recorded but instead memorized, and profits are generally used for both personal needs and charitable giving. These practices reflect a strong adherence to the cultural value of diila o’onto, bo wolu-woluwo (invisible but present), which indicates the presence of spiritual values in financial decisions. The practical implication of these findings is the need to develop simple accounting systems that are in line with local cultural and spiritual values ​​to support informal business financial practices. Novelty: This study contributes to the accounting literature by revealing how spirituality and cultural wisdom are integrated into informal income accounting. It offers a culturally grounded perspective that challenges conventional assumptions in accounting.
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 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 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 Priciliana Natasya 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 She Putri Chelonita Djeman 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.