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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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LOCAL CULTURAL VALUES IN CAPITAL ACCOUNTING OF TRADITIONAL CLOTHING ENTERPRISES Mohamad Anwar Thalib; Nadia Saputri R. Bau; Rizky Rizhaldy Surdana
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.
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.