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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

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Refleksi Nilai-nilai Budaya Lokal Di Balik Praktik Akuntansi Masjid Thalib, Mohamad Anwar; Suhega, Hilwa Faradhilla; Huruji, Sindriyanti
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 3 No. 1 (2023): January-June 2023
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v3i1.5332

Abstract

Abstract: This study aims to photograph mosque cost accounting based on local wisdom values in Gorontalo. This research topic is important to do because it is an effort to preserve local cultural values from cost accounting practices. 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 results showed that the salaries of the worshiper prayer, preacher, caller prayer, and cleaners were taken from the mosque's charity box. The cost of constructing the mosque was obtained from donations from the community, both in the form of building materials and money. In contrast, the cost of providing equipment was taken from the personal funds of the mosque management. The practice of cost accounting is conditional on the value of gratitude (sukuru) and sincerity (ihilasi), which manifest faith in the Creator. In the culture of the people of Gorontalo, these values are often instilled by parents through lumadu "diila o'onto, bo wolu-woluwo" which means invisible but there. This phrase teaches that in life, do not just chase what is visible but also look for something that is not visible but exists.Keywords; cost, mosque, Islamic ethnomethodology, Gorontalo Abstrak. Penelitian ini bertujuan untuk memotret akuntansi biaya masjid berbasis nilai-nilai kearifan lokal di Gorontalo. Topik penelitian ini penting untuk dilakukan karena sebagai upaya untuk melestarikan nilai-nilai budaya lokal dari praktik akuntansi biaya. Penelitian ini menggunakan paradigma Islam dengan pendekatan etnometodologi Islam. Terdapat lima tahapan analisis data yaitu amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil penelitian. Biaya gaji imam, khotib, adzan, dan petugas kebersihan diambil dari kotak amal masjid. Biaya pembangunan masjid diperoleh dari sumbangan masyarakat baik dalam bentuk bahan bangunan maupun uang, sementara itu biaya penyediaan peralatan diambil dari dana pribadi pengurus masjid. Praktik akuntansi biaya tersebut syarat dengan nilai syukur (sukuru) dan ikhlas (ihilasi) yang merupakan wujud dari iman kepada Sang Pencipta. Dalam kebudayaan masyarakat Gorontalo nilai-nilai tersebut sering ditanamkan oleh para orang tua melalui lumadu “diila o’onto, bo wolu-woluwo” artinya tidak kelihatan tetapi ada. Makna ungkapan ini adalah mengajarkan bahwa dalam kehidupan, jangan hanya mengejar yang kelihatan, tetapi juga mencari sesuatu yang tidak kelihatan tetapi sebenarnya ada. Kata kunci; biaya, masjid, etnometodologi Islam, Gorontalo
Uncovering Local Cultural Values Behind Income Accounting Practices By Ilabulo Sellers: Islamic Ethnomethodology Study Thalib, Mohamad Anwar; Malik, Adelia; Ibrahim, Cindriyati; Ahaya, Maryam S.
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 8, No 2 (2023)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v8i2.6116

Abstract

This study aims to reveal the local cultural values behind income accounting practices by ilabulo sellers. This study uses an Islamic paradigm with an Islamic ethnomethodological approach. The results of the study show that ilabulo sellers use their income to finance personal needs, such as making this income as capital to return to selling ilabulo, finance household needs, and in addition to their children's snacks. Furthermore, the ilabulo sellers use their income to share among themselves, such as with scavengers. The income accounting practice is driven by compassion (motoliango). In the culture of the Gorontalo people, there is lumadu (expression) “delo tombowata lo tabo wau labiya" which means like a mixture of fat and sago. This expression contains the meaning of a sakinah household life. "Diila o'onto, bo wolu-woluwo" means invisible, but there. This phrase teaches that in life, do not just chase what is visible but also look for something that is not visible but exists. The following research recommendation is to examine accounting practices by sellers of traditional food in the form of binthe biluhuta. The implication of this research is to present accounting practices by Ilabulo sellers based on local cultural values.
Portrait of Capital Accounting Practiced by Students of Sharia Accounting Department From Gorontalo Ethnic Thalib, Mohamad Anwar
Etihad: Journal of Islamic Banking and Finance Vol. 2 No. 2 (2022)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v2i2.5005

Abstract

This study aims to reveal the values of local wisdom from the way students majoring in Islamic accounting from the Gorontalo tribe practice capital accounting. This study uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five data analysis stages: charity (amal), knowledge (ilmu), faith (iman), information revelation (informasi wahyu), and good deeds (ihsan). The results showed that before receiving the scholarship, the initial capital to finance college was obtained by students from both their parents and their families. The practice of capital accounting is conditional on the value of local wisdom in the form of responsibility. This value is one of the advice the elders often express through lumadu "delo sipati lo malu'o tiloliyo kulu-kulu wala'iyo modudu'o which has a meaning in the form of a feeling of family responsibility".Penelitian ini bertujuan untuk mengungkap nilai-nilai kearifan lokal dari cara mahasiswa jurusan akuntansi syariah yang berasal dari suku Gorontalo mempraktikkan akuntansi modal. Penelitian ini menggunakan paradigma Islam dengan pendekatan etnometodologi Islam. Terdapat lima tahapan analisis data yaitu amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil penelitian menunjukkan bahwa sebelum menerima beasiswa maka modal awal untuk membiayai kuliah diperoleh oleh mahasiswa dari kedua orang tua dan keluarga mereka. Praktik akuntansi modal tersebut syarat dengan nilai kearifan lokal berupa tanggung jawab. Nilai ini merupakan salah satu nasihat yang sering diungkapkan oleh tua-tua melalui lumadu “delo sipati lo malu’o tiloliyo kulu-kulu wala’iyo modudu’o yang memiliki makna berupa perasaan tanggung jawab keluarga”.
Studi Etnometodologi Islam untuk Mengupas Praktik Akuntansi Hutang Thalib, Mohamad Anwar
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 4 (2023): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i4.2375

Abstract

Purpose: This study explores debt accounting practices conditional on non-material values. Method: This study uses an Islamic paradigm, qualitative method, and Islamic ethnomethodological approach. There were five data analysis stages: charity, knowledge, faith, revelation information, and ihsan. Result: The study results show that there is a practice of debt accounting in the form of sources of debt funds obtained from friends and relatives. Debt funds are intended only to finance urgent needs. Debt repayment is performed through salary deductions and repayments assisted by the husband. The debt was recorded. This debt accounting practice requires non-material value in the form of responsibility. This value is reflected in the informants' actions, who only make loans when there is an urgent need, and the informants record the debts made and the date of payment of the debt. Limitation: A limitation of this research is that no documentation was found on the method of recording debt accounting by honorary teachers. Contribution: This study contributes to the literature by presenting the concept of debt accounting by honorary teachers, based on non-material values in the form of responsibility. Novelty: The novelty of this research lies in the results of this study, presenting the concept of debt accounting not limited to techniques and calculations, but conditions with non-material values.
AKUNTANSI PENDAPATAN JASA BERBASIS NILAI MOHE;HEA DAN HUYULA Thalib, Mohamad Anwar
Accounting Profession Journal (APAJI) Vol. 4 No. 2 (2022): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v4i2.44

Abstract

Abstrak: Akuntansi Pendapatan Jasa Berbasis Nilai Mohe;Hea dan Huyula. Penelitian ini bertujuan untuk mengungkap cara kusir bendi mempraktikkan (memperoleh) pendapatan jasa. Paradigma yang digunakan adalah Islam dengan pendekatan etnometodologi Islam. Terdapat lima tahapan analisis data yaitu; amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil penelitian menunjukkan bahwa kusir bendi memperoleh pendapatan jasa dari tarif penumpang dengan cara tawar menawar harga, menunda, serta menggratiskan tarif pada penumpang. Praktik tersebut digerakkan dengan nilai kebudayaan Islam berupa mufakat (mohe;hea) dan tolong menolong (huyula). Nilai tersebut hidup atas dasar keyakinan para kusir bendi bahwa rejeki sudah diatur oleh Tuhan. Abstract: Mohe;hea and Huyula Value-Based Service Revenue Accounting. This study aims to reveal how the Bendi coachman practices (earns) service income. 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 the bendi coachman earned service income from passenger fares by negotiating prices, delaying and freeing tariffs for passengers. This practice is driven by Islamic cultural values in the form of consensus (mohe; hea) and help (huyula). This value is based on the belief of the bendi charioteers that fortune has been arranged by God.
Pelatihan Aplikasi Publish or Perish (Pop) pada Mahasiswa Jurusan Akuntansi Syariah Thalib, Mohamad Anwar
Jurnal Pemberdayaan Umat Vol. 3 No. 1 (2024): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpu.v3i1.2414

Abstract

Purpose: This community service aims to enhance the understanding of Sharia Accounting department students about using the Publish or Perish reference search application. Methodology/approach: This community service is conducted offline, with 23 participants consisting of fifth-semester Sharia Accounting students currently taking the Research Methodology course. Results/findings: The training results indicate an improvement in Sharia Accounting department students' understanding of using the PoP application. Furthermore, the participants understood how to store metadata from Mendeley or Zotero's PoP reference search application. This is evidenced by data from 23 training participants, with 13 participants stating they already understand and 5 participants stating they understand very well. Furthermore, based on the evaluation of participant worksheets, it is evident that participants have been able to find relevant previous research for their thesis proposals. Limitation: This is in line with questionnaire data where 12 participants answered that they understand, seven answered that they understand very well, three answered that they understand less, and one did not understand. Contribution: This training provides an academic contribution by providing references related to PoP training. The practical contribution of this training is that it makes it easier for students to find references in accordance with their research plans. Researchers limited this training to searching for PoP references via the Google Scholar feature.
An Islamic Ethnomethodology Approach to Examine Mosque Accounting Practices Thalib, Mohamad Anwar
Invest Journal of Sharia & Economic Law Vol. 3 No. 1 (2023): INVEST - Vol. 3 No. 1 (2023)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/invest.v3i1.5511

Abstract

This study utilizes an Islamic paradigm with an Islamic ethnomethodology approach to investigate mosque accounting practices. The study uses both primary data, obtained through interviews and observations, and secondary data, which consists of documentation of mosque financial information records in books and on information boards. The data is analyzed through five stages: charity, knowledge, faith, revelation information, and good deeds, and collected through interviews, observation, and documentation. The study results show that mosque accounting practices are based on three main values: sincerity, responsibility, and trustworthiness. First, capital and cost accounting are practiced based on sincerity, which is reflected through the voluntary donations of funds by donors for the prosperity of the masjid, and the optimal work of administrators who do not receive a salary. Second, a simple accounting recording method is used, requiring a sense of responsibility, which is reflected through detailed financial records in album booklets and on bulletin boards. Third, accountability for incoming and outgoing funds is conditional on maintaining the congregation's trust, which is reflected in the expressions of the informants who stated that financial responsibility is their effort to maintain donors' trust. The implication of this research is to present the concept of mosque accounting practices based on the values of faith and fear of God. It concludes that mosque accounting is not only about material (money) but also about a sense of faith in the creator. Further research can study mosque accounting using other social theoretical approaches, such as Islamic phenomenology.
Reflection of Local Wisdom Values behind Accounting Practices in Tumbilotohe Culture Thalib, Mohamad Anwar; Briando, Bobby
Invest Journal of Sharia & Economic Law Vol. 3 No. 2 (2023): INVEST - Vol. 3 No. 2 (2023)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/invest.v3i2.7585

Abstract

This study explores the integration of local wisdom into accounting practices in the Tumbilotohe culture, framed within an Islamic paradigm and using an Islamic ethnomethodological approach. Data were collected through structured interviews, passive participant observation, and documentary analysis using a qualitative methodology. These were analyzed through the stages of charity, knowledge, faith, revelation information, and courtesy. The findings reveal that the Tumbilotohe Implementation Committee self-funded its activities through accounting practices that are deeply intertwined with values of sincerity, struggle, and sacrifice that are emblematic of the Gorontalo tribe's cultural and Islamic traditions. Central to these traditions is the vow "batanga pomaya, nyawa podungalo" (the self is devoted, life is at stake), which is part of the "Paduma" - five sacred agreements symbolizing the tribe's commitment to their land, including prioritizing religion, glorifying the land, devoting oneself to the land, sacrificing property, and risking life. The study concludes that accounting practices in the Tumbilotohe cultural celebration transcend mere financial transactions and are significantly influenced by local wisdom and religious values. This reflects the community's commitment to preserving their culture and embodying Paduma principles in organizing and defending their heritage, and provides a nuanced understanding of the role of cultural and religious values in shaping accounting practices in the Gorontalo community.
Tanggung Jawab sebagai Nilai dari Praktik Akuntansi Zakat: Studi Etnometodologi Islam Thalib, Mohamad Anwar
Shafin: Sharia Finance and Accounting Journal Vol. 3 No. 2 (2023)
Publisher : IAIN 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.
Akuntansi Pendapatan berbasis Nilai Kearifan Lokal “Mopo’o Tanggalo Duhelo” Thalib, Mohamad Anwar
Shafin: Sharia Finance and Accounting Journal Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v4i1.12261

Abstract

Penelitian ini bertujuan untuk mengungkap nilai-nilai kearifan lokal di balik praktik akuntansi pendapatan. Paradigma yang digunakan dalam riset ini adalah Islam. Etnometodologi dipilih sebagai pendekatan penelitian. Terdapat lima tahapan analisis data yaitu amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil penelitian menunjukkan bahwa saat ini pendapatan per harinya dari para kusir bendi lebih sedikit dibandingkan tahun-tahun sebelumnya. Hal ini disebabkan saat ini telah banyak jenis transportasi yang bisa menjadi pilihan dari masyarakat. Sementara itu, para kusir bendi bisa memperoleh pendapatan yang banyak saat mereka menjual kuda. Pendapatan yang diperoleh oleh para kusir bendi berbasis nilai kesabaran. Nilai ini tercermin melalui keputusan para kusir bendi untuk tetap bertahan dengan profesi ini meskipun pendapatan harian yang mereka peroleh lebih sedikit dibandingkan tahun-tahun sebelumnya. Nilai tersebut tercipta atas dasar keyakinan bahwa dibutuhkan rasa sabar dalam memperoleh rezeki dari Tuhan. Dalam kebudayaan masyarakat Gorontalo, para orang tua (tua-tua) sering memberikan nasihat tentang pentingnya rasa sabar dalam menjalani permasalahan kehidupan melalui ungkapan (lumadu) mopo’o tanggalo duhelo maknanya adalah penuh kesabaran.
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