Article Per Year (5 Year)
p-Index From 2020 - 2025
10.308
P-Index
This Author published in this journals
All Journal EL-MUHASABA Kodifikasia: Jurnal Penelitian Islam Jurnal Al-Qardh Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Akuntansi Aktual J-EBIS (Jurnal Ekonomi dan Bisnis Islam) AKTSAR: Jurnal Akuntansi Syariah Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen (JRAMB) Jurnal Riset Akuntansi Mercu Buana JIFA (Journal of Islamic Finance and Accounting) 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 AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Jurnal Pemberdayaan Umat Jurnal Pemberdayaan Ekonomi Maqrizi : Journal of Economics and Islamic Economics 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 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

Published : 87 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 87 Documents
Search

 1   2   3   4   5 
O Nga:Laa sebagai Wujud Akuntabilitas Biaya Pernikahan Gorontalo Mohamad Anwar Thalib
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 5, No 1 (2021)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v5i1.011

Abstract

This study aims to formulate a form of accountability for the cost of marriage on the part of women in Gorontalo. This research uses spiritual paradigm. The approach used is the Islamic ethnometodology. The results found that a sense of kinship is the accountability practices beginning for marriage costs. This sense constructs cost accountability practice by thinking of using costs, covering the lack of costs, beautifying, and showing the wedding situation. These actions are driven by spirits of trust, kinship, respect, and mutual trust. This spirits live by the gift of kinship given by God.AbstrakPenelitian ini bertujuan untuk merumuskan bentuk akuntabilitas biaya pernikahan dari pihak wanita di Gorontalo. Penelitian ini menggunakan paradigma spiritual dengan pendekatan etnometodologi Islam. Hasil penelitian menemukan bahwa rasa kekeluargaan merupakan awal dari praktik akuntabilitas biaya pernikahan. Rasa ini kemudian membentuk empat praktik akuntabilitas berupa memikirkan penggunaan biaya, menutupi kekurangan biaya, memperindah pelaksanaan pernikahan, dan memperlihatkan pelaksanaan pernikahan. Keempat bentuk tersebut digerakkan oleh semangat amanah (ama:nati), kekeluargaan (o nga:laa), menghargai (moharaga), dan saling percaya (pa;paracayawa). Semangat ini hidup dengan nikmat kekeluargaan     (o nga:laa) yang diciptakan oleh Tuhan.
MENGUNGKAP PRAKTIK AKUNTANSI DI MASJID BERBASIS NILAI-NILAI KEARIFAN LOKAL GORONTALO Mohamad Anwar Thalib; Sri Mandalika Mosu; Siskawati Yunus Njuu
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 1 (2022): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v10i1.8680

Abstract

This study aims to reveal the mosque's accounting practices based on Gorontalo Islamic cultural values. The type of method used is qualitative, with data analysis techniques using the Miles and Huberman model. The results showed that; First, the capital for operating mosque activities comes from donations from the community and mosque congregations; second, the capital is used to finance worship activities and renovate mosque buildings; third, the form of accountability for the use of funds is carried out by mosque administrators through simple accounting records and reporting the use and income of funds every Friday. mosque accounting practices in the form of giving funds, using funds, simple recording, and accountability of funds are driven by the spirit of sincerity (ihilah) and mutual trust (paracaya), and responsibility (dudaha). These values are advice that is often conveyed by parents through the expression (lumadu) "diila o'onto, bo wolu-woluwo/invisible but exists.
PENENTUAN TARIF PENUMPANG BENDI BERBASIS NILAI EYA DILA PITO-PITO’O Mohamad Anwar Thalib
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 7 No 2 (2022): Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.7.2.2022.39-52

Abstract

This study aims to explore the practice of passenger fares in Gorontalo. The approach used is Islamic ethnomethodology. The results find that the coachmen determine passenger fares based on the distance traveled, sometimes they receive less or more rate payments than they should. This practice is based on the value of willingness or in Gorontalo it is called eya dila pito-pito'o. Research contribution is the presence of an accounting concept for determining fares by a coachman based on Gorontalo's Islamic cultural values. Abstrak Penelitian ini bertujuan untuk menelusuri praktik penentuan tarif penumpang oleh kusir bendi di Gorontalo. Pendekatan yang digunakan adalah Etnometodologi Islam. Hasil penelitian menemukan bahwa para kusir bendi menentukan tarif penumpang berdasarkan jarak tempuh, terkadang mereka menerima pembayaran tarif yang kurang dan lebih dari seharusnya diterima. Penerimaan tarif penumpang syarat dengan nilai kerelaan. Dalam kebudayaan Islam masyarakat Gorontalo nilai tersebut dikenal dengan istilah eya dila pito-pito’o. Kontribusi riset ini adalah hadirnya konsep akuntansi penentuan tarif oleh kusir bendi berbasis nilai budaya Islam Gorontalo.
“DIILA O’ONTO BO WOLU-WOLUWO” (POTRET DISTRIBUSI KEUNTUNGAN OLEH PEDAGANG DI WARUNG MAKAN GORONTALO) Mohamad Anwar Thalib; Nurahmi Tiara; Miftahur Rizkah; Sulis Lia Syamsudin
RISTANSI: Riset Akuntansi Vol. 3 No. 1 (2022): RISTANSI: Riset Akuntansi, Volume 3, Nomor 1, Juni 2022
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v3i1.1041

Abstract

This study aims to reveal the use of profits by food stall entrepreneurs in Gorontalo. The informant determination technique used in this research is purposive sampling. The informants in this research are three food stall entrepreneurs. The type of method used in this research is qualitative. The results show that restaurant traders used a portion of the profits they earned for charitable activities such as giving alms, sharing food, and free basic necessities. The conclusion of this research is that traders use/distribute profits from selling not only to fulfill personal interests, but also to do charity in the form of helping people in need. In the culture of the Gorontalo people, parents (the elders) often give advice about these charitable activities through the expression diila o'onto bo wolu-woluwo/invisible but present. This research provides benefits regarding the presence of the concept of profit accounting based on the value of local wisdom of the Gorontalo community.
Peningkatan Pemahaman Mahasiswa Jurusan Akuntansi Syariah tentang Teknik Penentuan Informan untuk Riset Akuntansi Budaya Mohamad Anwar Thalib
Jurnal Pemberdayaan Ekonomi Vol. 1 No. 2 (2022): Agustus
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1267.85 KB) | DOI: 10.35912/jpe.v1i2.1124

Abstract

Purpose: This training aims to improve understanding and implementation of the use of qualitative methods focused on discussing informant determination techniques for cultural accounting research. Method: The presenters divided the training method into three parts; first, an explanation of the technique of determining informants; second, an illustration of the technique of determining informants in the type of qualitative research; third, training in informant determination techniques in the type of qualitative research for cultural accounting research. Results: The results of the first stage of the evaluation find that 10 out of 25 students majoring in Islamic accounting are interested in raising the theme of cultural accounting research; the second stage of evaluation, shows that the participants have understood the concept of informant selection techniques; the third stage evaluation resulted in participants having been able to implement the concept of informant selection techniques in the design of cultural accounting research. Conclusions: The results of the training showed that there was an increase in participants' understanding of the determination of informant techniques for cultural accounting research.
Potret Akuntansi Pohongi Berbasis Nilai Budaya Islam Gorontalo: Studi Etnometodologi Islam Mohamad Anwar Thalib
Kunuz: Journal of Islamic Banking and Finance Vol 2 No 2 (2022)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v2i2.283

Abstract

This study aims to photograph the practice of capital accounting based on the local wisdom values of the Gorontalo community. This study uses an Islamic ethnomethodology approach which is under the Islamic paradigm. There are five data analysis stages: charity, knowledge, faith, revelation information, and good deeds. The study results found that patience and belief that the Creator has arranged sustenance are non-material assets owned by the coachmen. This capital makes them stick with the profession even though the number of users is getting smaller. In the culture of the people of Gorontalo, patience and belief in God are often expressed through lumadu tanggalo duhelo”, which means full of patience in dealing with problems. This research contributes to presenting the concept of capital accounting based on Islamic cultural values in the Gorontalo area. This study also confirms that accounting is a science that requires cultural values and faith in God
Praktik Akuntansi Keuntungan Berbasis Nilai Sabari Dan Huyula (Studi Kasus pada Pedagang Sembako di Gorontalo) Anwar Thalib; Hilwa Sugeha; Anisa Sujianto; Sindriyanti Hurudji; Mohamad Sahrul
AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 1 No. 2 (2021): Akuntansi, Keuangan dan Audit Syariah
Publisher : Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58176/akasyah.v1i2.373

Abstract

Penelitian ini berangkat dari permasalahan tentang masih minimnya jumlah kajian akuntansi berbasis kearifan lokal dibandingkan dengan kajian akuntansi modern. Penelitian ini bertujuan untuk memotret praktik keuntungan oleh para pedagang sembilan bahan pokok (SEMBAK0) di Gorontalo. Penelitian ini menggunakan metode kualitatif dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Teknik analisis data yang digunakan menggunakan analisis data model Miles dan Huberman, yaitu reduksi, penyajian, dan kesimpulan. Hasil penelitian menunjukkan bahwa pada masa pandemi covid 19 terjadi penurunan keuntungan. Keuntungan yang diperoleh oleh pedagang digunakan untuk membiayai kebutuhan kesahari-hari, sebagai modal usaha, dan beramal. Kedua praktik akuntansi keuntungan tersebut berbasis dengan nilai sabari dan huyula.
Portrait of Debt Accounting Based on Feeling and Faith: a Study of Islamic Ethnomethodology Mohamad Anwar Thalib
Maqrizi: Journal of Economics and Islamic Economics Vol 2 No 2 (2022): MAQRIZI: JOURNAL OF ECONOMICS AND ISLAMIC ECONOMICS
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.654 KB) | DOI: 10.30984/maqrizi.v2i2.350

Abstract

This study aims to construct debt accounting based on feelings and faith. This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and good deeds. The study's results found that the source of household debt came from parents and lending institutions. Debt obtained through parents is more flexible regarding time and nominal repayment. This is different from debt obtained from lending institutions. The informants carried out the method of recording debt accounting both in memory and on paper. The practice of debt accounting is conditioned by the feeling of being uneasy, unpleasant, and depressed, even the fear that God will take a life while still in debt. The findings from this study reinforce that, in essence debt accounting is not limited to material (money) but conditions with a sense of and faith in the Creator
Ama:nati as a Non-Material Value of Accounting Practices Mohamad Anwar Thalib
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.
REFLECTION OF HUYULA TIAYO'S VALUE IN WAGE ACCOUNTING PRACTICES: ISLAMIC ETHNOMETHODOLOGY STUDY Mohamad Anwar Thalib
Kodifikasia Vol 16, No 2 (2022)
Publisher : IAIN PONOROGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/kodifikasia.v16i2.4830

Abstract

Refleksi Nilai Huyula Tiayo pada Praktik Akuntansi Upah: Studi Etnometodologi Islam. Tujuan penelitian ini adalah untuk mengkonstruksi cara masyarakat Gorontalo mempraktikkan akuntansi upah. Paradigma yang digunakan adalah paradigma Islam, Etnometodologi Islam dipilih sebagai pendekatan penelitian Terdapat lima tahapan analisis data yaitu; amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil penelitian menunjukkan bahwa terdapat dua jenis upah yang diterima oleh warga saat membantu dihajatan pernikahan, yaitu upah uang dan upah bukan uang. Upah uang diterima melalui cara diberikan langsung oleh pihak yang mengadakan hajatan. Upah bukan uang diterima melalui cara meminta kepada pihak yang mengadakan hajatan. Praktik akuntansi upah tersebut hidup dengan semangat tolong menolong pada pelaksanaan upacara pernikahan atau dalam kebudayaan masyarakat Gorontalo kegiatan tersebut dikenal dengan istilah atau nilai huyula ti’ayo. Nilai yang seirama dengan perintah-Nya dalam Quran Surat Al Maidah ayat 2. Penelitian ini memberikan kontribusi tentang hadirnya konsep praktik akuntansi upah berbasis nilai kearifan lokal masyarakat Gorontalo. [Reflection Of Huyula Tayo's Value In Wage Accounting Practices: Islamic Ethnomethodology Study. The purpose of this study is to construct the way the people of Gorontalo practice wage accounting. The paradigm used is Islam, with an Islamic ethnomethodology approach. There are five stages of data analysis; amal, ilmu, iman, informasi wahyu, and ihsan. The results showed that there were two types of wages received by residents when helping with celebrations; cash and non-monetary wages. Money-type wages are received by way of being given directly by the party holding the celebration. Non-monetary wages are received by asking the party holding the celebration. The practice of accounting for wages lives in the spirit of helping at the wedding ceremony (huyula ti’ayo). Values that are in tune with His commands in Q.S Al Maidah: 2. This research contributes to the existence of the concept of wage accounting practices based on the value of local wisdom of the Gorontalo community]
Co-Authors Abdullah Ziarmal Ahaya, Maryam S. Amelia Ijini Anggun Fitra N. Mohamad Anisa Nurhayati Sujianto Anisa Sujianto 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 Faradhilla Suhega Hilwa Sugeha Huruji, Sindriyanti Ibrahim, Cindriyati Ismail, Ulvarien Jusuf, Febiola Khairunnisa Ibahim 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 Sahrul Mohamad, Roni Monantun, Widy Pratiwi MUHLIANSYAH J.A KUNTUAMAS Muhliansyah J.A. Kuntuamas Nur Laila Lawani Nurahmi Tiara 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 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