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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 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

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Menelusuri Makna Keuntungan dibalik Pelaksanaan Budaya Tumbilotohe: Studi Etnometodologi Islam Mohamad Anwar Thalib
Sanskara Manajemen Dan Bisnis Vol. 1 No. 01 (2022): Sanskara Manajemen dan Bisnis (SMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.212 KB)

Abstract

This study uses an Islamic paradigm with an Islamic ethnomethodology approach. Based on the study's results, the researchers concluded that there were four meanings of profit by the organizing committee of the Tumbilotohe activity. The first the benefits of happiness. The administrators interpret profit as a feeling of joy because they have succeeded in bringing crowds and entertainment to the local community through the implementation of tumbilotohe. Both gain inner satisfaction. The administrators interpret profits as inner satisfaction because the plan for organizing the Tumbilotohe culture has been successfully carried out smoothly and lively; besides that, this activity is an achievement for the committee because it was the first time they were able to organize an action on a large scale. Third, spiritual gain. The implementation of this activity is interpreted as a spiritual benefit because the activity fosters gratitude to the Creator. Fourth, the advantages of preserving culture.
Peningkatan Pemahaman Mahasiswa Jurusan Akuntansi Syariah tentang Penggunaan Fenomenologi dalam Riset Akuntansi Budaya Mohamad Anwar Thalib
Eastasouth Journal of Impactive Community Services Vol 1 No 02 (2023): Eastasouth Journal of Impactive Community Services (EJIMCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (666.605 KB) | DOI: 10.58812/ejimcs.v1i02.39

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman mahasiswa jurusan akuntansi syariah tentang penggunaan fenomenologi dalam riset akuntansi budaya. Pelatihan ini dibagi menjadi tiga sesi yaitu penjelasan materi tentang fenomenologi dan kelima analisis datanya, pemberian contoh fenomenologi dalam riset akuntansi budaya, dan pelatihan penggunaan fenomenologi dalam riset akuntansi budaya. Hasil pelatihan menunjukkan bahwa terdapat peningkatan pemahaman mahasiswa jurusan akuntansi syariah tentang penggunaan fenomenologi dalam riset akuntansi budaya. Hal ini tercermin melalui jawaban para peserta pelatihan yang telah mampu menyusun instrumen pertanyaan yang berfokus pada pendekatan fenomenologi, serta para peserta telah mampu mengidentifikasi noema, epoche, noesis, Intentional analysis, eidetic reduction dari setiap jawaban hasil wawancara
“O Nga: Laa” sebagai Wujud Akuntabilitas Biaya Pernikahan Mohamad Anwar Thalib
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 1 (2021): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.856 KB) | 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. Abstrak Penelitian 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.
Mohe Dusa: Konstruksi Akuntansi Kerugian Mohamad Anwar Thalib
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 1 (2019): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (802.357 KB)

Abstract

The purpose of this study is to construct a loss accounting practice by traditional traders in Gorontalo. This research uses the spiritual paradigm. The approach used is Islamic ethnomethodology. The stages of data analysis are amal; ilmu; iman; informasi wahyu, and ihsan (amiiin). The results of the study found three-loss accounting practices; first, reducing the number of cake sales; second, barter system; third, distributing cakes to residents. The spirit of patience, tolerance, mutual help, and sharing drive the accounting practice. These spirits live because of fear of sinning (mohe dusa). Abstrak Tujuan penelitian ini adalah untuk mengonstruksi praktik akuntansi kerugian oleh pedagang di pasar tradisional Gorontalo. Penelitian ini menggunakan paradigma spiritual. Pendekatan yang digunakan adalah etnometodologi Islam. Tahapan analisis data terdiri dari amal, ilmu, iman, informasi wahyu dan ihsan (amiiin). Hasil penelitian menemukan tiga praktik akuntansi kerugian; pertama, mengurangi jumlah kue; kedua, sistem barter; dan ketiga, berbagi kepada sesama. Ketiga praktik digerakkan oleh semangat kesabaran, toleransi, tolong menolong, dan berbagi. Semangat ini hidup karena rasa takut berbuat dosa (mohe dusa).
PORTRAIT OF SHARIA ACCOUNTING EDUCATION DURING THE COVID 19 PANDEMIC Mohamad Anwar Thalib
AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 3 No. 1 (2023): Jurnal AKASYAH: Akuntansi, Keuangan dan Audit Syariah
Publisher : Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo

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Abstract

This study aims to reveal the feelings of joy, sorrow, and sin in students majoring in Islamic accounting when attending lectures online. This research uses a type of qualitative method with a descriptive approach. There are three data analysis stages: reduction, data presentation, and drawing conclusions. The results showed that accounting lectures held online due to the covid 19 pandemic brought a sense of happiness because students majoring in sharia accounting could gain new experience and knowledge about how to take lectures using the application, then students also felt happy because lecture time was more flexible. Lectures Online can save more on transportation costs. The grief felt by students when attending online lectures is the lack of adequate facilities such as student mobile phones, which sometimes get damaged due to prolonged use of the internet, unstable internet network, and expensive and limited internet quota. Online lectures provide opportunities for students not to take lectures seriously, including when the temporary lecturer explains that students choose to sleep, eat, wash clothes, or play on social media. They recognize this action as a sinful act that ultimately causes guilt and regret for classmates, lecturers, parents, and family.
SABARI, IHILASI, DAN SYUKURU (Menguak Nilai-Nilai Kearifan Lokal Dibalik Praktik Akuntansi Keuntungan) MOHAMAD ANWAR THALIB; FEBIOLA JUSUF; RIKA OKTAVIANI PINGA; CINDRI TARIKI
AKADEMIKA Vol. 21 No. 1 (2023): Februari 2023
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51881/jak.v21i1.14

Abstract

This research departs from the problem of the lack of profit accounting studies that raise the values of local wisdom. The purpose of this study is to reveal the values of local wisdom behind the profit accounting practice by meatball traders in Gorontalo. This study uses a qualitative method. The results show that profit accounting practiced by meatball traders in Gorontalo is based on local wisdom values in the form of patience (sabari), sincerity (ihilah), and gratitude (syukuru). These three values are reflected in the actions of traders who are still trying to make halal profits despite a drastic decline in income in the midst of the COVID-19 pandemic, and the decision of traders to set aside part of their profits for charitable activities such as making donations and becoming donors for iftar activities in the holy month of Ramadan.
Investigate accounting practices by binte biluhuta sellers Mohamad Anwar Thalib; Vindi Paputungan; Widy Pratiwi Monantun; Ulvarien Ismail; Fatmawaty Damiti; Faisal Abdullah
Journal of Islamic Accounting and Finance Research Vol 5, No 1 (2023)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2023.5.1.15048

Abstract

Purpose - This study aims to investigate simple accounting practices focusing on earning income by binte biluhuta sellers based on the local wisdom values of the Gorontalo people.Method - This study uses an Islamic paradigm with an Islamic ethnomethodology approach. Futher, the study uses the qualitative approach through observation and interview, In addition, there are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy.Result - The results of the study showed that sellers earned higher income during the holy month of Ramadan most of the time except pandemic (covid-19) and rainy season. Accounting for this income is conditional on the value of patience (sabari) and gratitude (mosukuru) to obtain blessed sustenance from Allah (The Almighty God).Implication - The results of this study presented the concept of income accounting by binte biluhuta sellers with local wisdom and Islamic religiosity values.Originality - This accounting study is the first to raise accounting practices by binte biluhuta sellers that are conditional on the local cultural and religious values of the Gorontalo people.
UNDERSTANDING ZAKAT ACCOUNTING PRACTICES BASED ON LOCAL CULTURAL VALUE: A STUDY OF ISLAMIC ETHNOMETHODOLOGY Mohamad Anwar Thalib
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 4 No. 2 (2023): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v4i2.2760

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk memahami praktik akuntansi zakat berbasis nilai-nilai budaya lokal. Desain/Metodologi/Pendekatan Penelitian: Penelitian ini menggunakan paradigma Islam dengan pendekatan etnometodologi Islam. Terdapat lima tahapan analisis data yaitu; amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil Penelitian: Hasil penelitian menunjukkan bahwa terdapat praktik akuntansi zakat berupa mengumpulkan dana zakat sesuai dengan ketetapan pemerintan, melakukan pencatatan dana zakat di kertas secara sederhana, zakat dikumpulkan dalam bentuk uang tunai. Praktik akuntansi zakat ini syarat dengan nilai amanah. Nilai tersebut tercermin melalui tindakan para amil dan muzakki yang mengumpulkan serta membayar zakat berdasarkan keyakinan bahwa zakat merupakan kewajiban bagi umat muslim. Dalam kebudayaan Islam Gorontalo, nilai amanah tersebut sering dinasihatkan oleh para tua-tua melalui lumadu “diila o’onto, bo wolu-woluwo” artinya tidak kelihatan tetapi ada. Makna ungkapan ini mengajarkan bahwa dalam kehidupan, jangan hanya mengejar yang kelihatan, tetapi juga mencari sesuatu yang tidak kelihatan tetapi sebenarnya ada. Implikasi Hasil Penelitian: Implikasi dari hasil riset ini adalah menghadirkan konsep praktik akuntansi zakat berbasis nilai budaya lokal
“Mosukuru To Eya” Uncovering The Local Cultural Values Behind Profit Mohamad Anwar Thalib
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 2 (2023): 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.v14i2.18806

Abstract

Purpose: This study aims to find the value of local wisdom behind income accounting practiced by traders in Gorontalo food stalls.Method: 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.Results: The study found that traders earn higher income on Thursday and Sunday nights. Meanwhile, traders experienced a decrease in their income during the Covid 19 pandemic. Traders used their income to finance operational, personal, and charity business needs. The income accounting practice lives with gratitude to God (mosukuru to Eya). In Islamic culture, elders often internalize these values through lumadu "diila o'onto, bo wolu-woluwo" which means invisible but there.Implications: The implication of this research is that it is an effort to preserve local culture-based income accounting.Novelty: This study presents the concept of income accounting based on local cultural values of the Gorontalo people.
Peningkatan Pemahaman Mahasiswa Jurusan Akuntansi Syariah tentang Penggunaan Pendekatan Etnometodologi Mohamad Anwar Thalib
Jurnal Pemberdayaan Ekonomi Vol. 2 No. 2 (2023): Agustus
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpe.v2i2.2211

Abstract

Purpose: The research departs from the problem of the need for more understanding of students majoring in Islamic accounting regarding the use of social theory (ethnomethodology) for the study of cultural accounting. This is reflected, among others, that there are still many students majoring in Sharia accounting who have yet to be able to complete their studies on time. This study aims to increase the understanding of students majoring in Islamic accounting about the ethnomethodology approach, especially the use of this approach in cultural accounting research. Methodology: There are three methods in the implementation of the training. First, the presentation of ethnomethodology, which includes the definition of ethnomethodology, indexicality data analysis techniques, and reflexivity data analysis techniques, and giving examples of the use of ethnomethodology in everyday life. Second, giving examples of cultural accounting research using an ethnomethodology approach that has been published in nationally accredited journals, there are three examples of previous research provided, namely research published in Sinta journals. Third, training on the use of ethnomethodology for accounting research. Results: Corrupt behavior among regional elites still occurs because The training results show an increase in the understanding of students majoring in Islamic accounting about the use of ethnomethodology for cultural accounting research. Furthermore, students have used this approach in cultural accounting research. Conclusion: through this activity, it can be concluded that there is an increase in students' understanding of the use of an ethnomethodological approach to cultural accounting research
Co-Authors Abdullah Ziarmal Ahaya, Maryam S. Amelia Ijini Anggun Fitra N. Mohamad Anisa Nurhayati Sujianto Anisa Sujianto Bau, Nadia Saputri R. 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 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 Nur Laila Lawani Nurahmi Tiara Nurjayanti Langgai 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 Siskawati Yunus Njuu Siti Sarah Kiayi Sri Mandalika Mosu Suaib, Rafka Suhega, Hilwa Faradhilla Sulastri, Ririn Dwi Sulis Lia Syamsudin Supandi Rahman Surdana , Rizky Rizhaldy Surdana, Rizky Rizhaldy 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