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

 5   6   7   8   9 
Studi Fenomenologi Transendental untuk Mengupas Makna Pendapatan Monantun, Widy Pratiwi; Thalib, Mohamad Anwar
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 2 (2024): 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.v15i2.24216

Abstract

Purpose: This research aims to reveal the meaning of income by sharia accounting students. Method: This research falls under the umbrella of the interpretive paradigm. The approach used is phenomenology. There are five data analyses: noema, epoche, noesis, intentional analysis, and eidetic reduction. Results: The research results show that income, which is not limited to results in the form of money. However, there are human values and religiosity inherent in the income obtained. The informants' awareness was formed through Islamic boarding school accounting lectures and accounting theory, which focused on aspects of intellectual intelligence and emotional and spiritual intelligence. Implications: The research results can contribute to curriculum development in the Sharia Accounting study program. Universities can adjust courses or add Sharia accounting learning content not limited to techniques and calculations but includes human values and religiosity. Novelty: results of this study present the meaning of income from the perspective of students majoring in sharia accounting.
Revealing Islamic Cultural Values behind Capital Accounting Practices: A Study of Islamic Ethnomethodology Thalib, Mohamad Anwar
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 1 (2024): 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.v15i1.23288

Abstract

Purpose: This study aims to reveal the values of local wisdom behind the practice of capital accounting. Method: This study uses an Islamic paradigm with an Islamic ethnomethodology approach. Results: The results showed that the source of capital from the coachmen to buy the transportation of the hansom and horses were the gifts of their parents and other businesses. The capital is conditional on the value of responsibility to finance family needs and the value of patience for an undetermined amount of income. These two values reflect the parents' expressions in the form of delo sipati lo malu'o, tiloliyo kulu-kulu walaiyo modudu'o. It means to express feelings of family responsibility, and mopo'o tanggalo duhelo means full of patience. Implications: The results of this study seek to preserve accounting based on local culture. Novelty: The results of this study contribute to the presence of the concept of capital accounting practices based on Islamic cultural values in the Gorontalo community.
Reflection of “O Nga: Laa” Value behind Capital Accounting Practices by Farmers Thalib, Mohamad Anwar; Suaib, Rafka; Edis, Edis
AKTIVA: Journal Of Accountancy and Management Vol 2 No 1 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i1.1753

Abstract

Purpose: This study aims to reveal capital accounting implemented by rice farmers based on local cultural values. Design/methodology/approach: This study uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy.Research Findings: The study results show that farmers implement four capital accounting: capital sourced from debt, from side business income, capital used to finance agricultural needs, and capital used to share, among others. The practice of capital accounting is conditional on family (“O nga: laa”) value. It is reflected through the actions of farmers who use their crops to fulfill their personal needs and distribute rice free of charge to their neighbors. This is so the farmers’ neighbors can also feel happiness when the harvest season arrives. In the Islamic culture of the people of Gorontalo, the value of “O nga: laa” is often internalized by the elders through the expression (lumadu) “diila bo ilaato binthe wawu pale.” This expression contains the meaning of a family statement because of blood relations or family ties.Contribution/Originality/Novelty: The results of this study provide implications for the existence of the concept of capital accounting by farmers with local cultural values. Tujuan Penelitian: Penelitian ini bertujuan untuk mengungkapkan akuntansi modal yang dipraktikkan oleh petani padi berdasarkan nilai budaya lokal.Desain / metodologi / pendekatan: Kajian ini menggunakan paradigma Islam dengan pendekatan etnometodologi Islam. Ada lima tahapan analisis data yaitu amal, ilmu, iman, informasi wahyu, dan ihsan.Temuan Penelitian: Hasil kajian menunjukkan bahwa petani menerapkan empat praktik akuntansi modal, yaitu modal yang bersumber dari hutang, dari pendapatan usaha sampingan, modal yang digunakan untuk membiayai kebutuhan pertanian, dan modal yang digunakan untuk berbagi, dengan sesama. Praktik akuntansi modal syarat dengan nilai kekeluargaan (“O nga: laa”). Hal itu tercermin dari tindakan para petani yang menggunakan hasil panennya untuk memenuhi kebutuhan pribadi dan membagikan beras secara cuma-cuma kepada tetangganya. Hal ini agar tetangga petani juga bisa merasakan kebahagiaan saat musim panen tiba. Dalam budaya Islam masyarakat Gorontalo, nilai “O nga:laa” sering diinternalisasikan oleh para tua-tua melalui ungkapan (lumadu) “diila bo ilaato binthe wawu pale” Ungkapan ini mengandung makna pernyataan kekeluargaan karena adanya hubungan darah atau ikatan keluarga.Kontribusi / Orisinalitas / Kebaruan: penelitian ini memberikan kontribusi tentang hadirnya konsep akuntansi modal oleh para petani berbasis nilai budaya lokal.
ISLAMIC ETHNOMETHODOLOGY STUDY TO REVEAL LOCAL WISDOM VALUE BEHIND AGRICULTURAL ACCOUNTING PRACTICES Thalib, Mohamad Anwar
Kodifikasia Vol 17 No 2 (2023)
Publisher : IAIN PONOROGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/kodifikasia.v17i2.7056

Abstract

Penelitian ini berangkat dari permasalahan tentang semakin termarginalisasikan nilai-nilai budaya lokal akibat pengadopsian dan pengembangan riset akuntansi yang hanya berfokus pada nilai-nilai modernitas berupa egoisme, materialisme, dan sekularisme. Penelitian ini bertujuan untuk mengungkap nilai kearifan lokal di balik praktik akuntansi pertanian. Penelitian ini menggunakan pardigma Islam. Etnometodologi Islam adalah pendekatan yang digunakan dalam kajian ini. Terdapat lima tahapan analisis data yaitu amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil kajian menunjukkan terdapat dua praktik akuntansi pertanian yaitu keuntungan dan kerugian. Praktik akuntansi keuntungan hidup dengan semanagat tolong menolong atau dalam kebudayaan Islam Gorontalo lebih dikenal dengan sebutan huyula. Praktik akuntansi kerugian diimpelemtasikan oleh para petani dengan nilai kesabaran. Dalam kebudayaan Islam Gorontalo, nilai kesabaran tersebut sering diinternalisir oleh para tua-tua melalui ungkapan (lumadu) eya dila pito-pito’o artinya Tuhan tidak menutup mata. Makna ungkapan ini adalah apapun yang kita lakukan Allah selalu melihat. Implikasi penelitian ini adalah menghadirkan konsep akuntansi pertanian berbasis nilai kearifan lokal This research departs from the problem of the increasingly marginalized local cultural values due to the adoption and development of accounting research that focuses only on modern values in the form of egoism, materialism, and secularism. This study aims to reveal the value of local wisdom behind agricultural accounting practices. This study uses an Islamic paradigm. Islamic ethnomethodology is the approach used in this study. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The results of the study show that there are two agricultural accounting practices, namely advantages and disadvantages. The accounting practice for living with the spirit of mutual help, or in Gorontalo's Islamic culture, is better known as huyula. Farmers with the value of patience implement the practice of accounting for losses. In the Islamic culture of Gorontalo, the elders often internalize the value of patience through the expression (lumadu) eya dila pito-pito'o, which means God does not close his eyes. This phrase means that whatever we do, Allah is always watching. The implication of this research is to present the concept of agricultural accounting based on local wisdom values.
Zakat Accounting: Islamic Ethnomethodology Study Thalib, Mohamad Anwar
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 3 No. 1 (2023): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v3i1.2418

Abstract

Purpose: This research problem revolves around the prevailing focus in zakat accounting studies, primarily on techniques and calculations, while neglecting the importance of local cultural values and religiosity. This study aims to reveal zakat accounting practices based on local cultural values and religiosity. Methodology/approach: The research employs a qualitative approach and utilizes two data collection methods, interviews and observations, involving three informants. Results: The findings reveal various zakat accounting practices, including the adjustment of zakat rates based on government decisions; straightforward zakat accounting records; the distribution of zakat to the poor, needy, converts, and zakat administrators; and the accountability of zakat funds communicated via mosque loudspeakers. These practices are deeply intertwined with local cultural values, emphasizing honesty and trustworthiness. Limitations: The limitations of this research are that the research informants have yet to present information from religious leaders regarding zakat accounting practices. Contribution: The theoretical implication lies in the potential integration of religious values, such as trustworthiness and honesty, into zakat accounting, facilitating the development of guidelines and standards that resonate with spiritual and cultural values and align organizations with their religious principles. Practically, this may create opportunities for developing zakat-based financial instruments tailored to specific cultural and spiritual contexts.
Akuntansi Ilabulo: Studi Etnometodologi Islam Thalib, Mohamad Anwar; Polapa, Asma; Rumampuk, Rismawati; Ma’luna, Sri Salni Safitri
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 3 No. 1 (2023): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v3i1.2456

Abstract

Purpose: Purpose: This study aims to construct labulo accounting practices based on local cultural values. Methodology/Approach: This study employs the Islamic framework from an Islamic ethno-methodology perspective. It uses a qualitative methodology that incorporates two data-gathering methods: structured interviews and passive participant observation. The participants in this study were chosen using purposive sampling techniques. The data analysis process consisted of five phases: amal, ilmu, iman, informasi wahyu, and ihsan. Results/Findings: The results indicate three ways in which Ilabulo traders practice accounting: profit accounting, loss accounting, and simple memory-based recording. These accounting practices are characterized by trustworthiness (amanah) and patience (kesabaran). Trustworthiness is reflected through sellers' actions, using their trading profits to support their families’ needs and children's education. The elders often advise the value of family responsibility through the expression (lumadu) "delo sipati lo malu'o tiloliyo kulu-kulu wala'iyo modudu'o," which means a sense of family responsibility. Patience is reflected in the actions of Ilabulo sellers when they experience losses, such as giving away their goods free to residents and continuing to trade despite facing losses. The elderly often advise on the value of patience through the expression (lumadu) "mopo'o tanggalo duhelo," which means being patient. Limitations: The limitation of this study lies in the informants, as it does not include information from Ilabulo customers. Contribution: This research contributes to introducing the concept of accounting practices by Ilabulo sellers based on local cultural values.
Pelatihan Penggunaan Pendekatan Etnometodologi Islam dalam Riset Akuntansi Thalib, Mohamad Anwar
Jurnal Nusantara Mengabdi Vol. 3 No. 1 (2023): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jnm.v3i1.2607

Abstract

Purpose: This training aims to provide understanding to Sharia accounting students regarding the use of the Islamic ethnomethodology approach in accounting research Methodology/Approach: This training was carried out offline. There were 16 training participants. The participants were students majoring in Sharia accounting who are currently studying research. The participants were chosen because they were currently preparing a thesis proposal and the final assignment of the research The training was divided into three stages. The first is the presentation of material on Islamic ethnomethodology in the form of definitions, differences between Islamic ethnomethodology and modern ethnomethodology, and several examples of accounting studies using Islamic ethnomethodology. The second stage provides training on the use of Islamic ethno-methodology in accounting research. In this training, the participants were divided into groups, each consisting of two people. The third stage involved evaluating the participant worksheets. Results: The results of the training show that the training participants were able to apply Islamic ethnomethodological data analysis, including analysis of charity data, knowledge, faith, revealed information, and courtesy in accounting research. This was reflected in the results of the participants' worksheets, who were able to determine the points from the analysis of Islamic ethnomethodological data. Limitations: The limitation of this training is that the participants were only students majoring in Sharia accounting. Contribution: The contribution of the results of this training is to provide an understanding of how to use the Islamic ethno-methodology approach in accounting research.
Mengungkap Praktik Akuntansi Pendapatan oleh Para Guru Honorer TK Thalib, Mohamad Anwar; Monantun, Widy Pratiwi
Goodwood Akuntansi dan Auditing Reviu Vol. 2 No. 1 (2023): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v2i1.2367

Abstract

Purpose: This study aims to reveal income accounting practices by kindergarten teachers based on non-material values. Method: This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. Result: The results of the study show that there are three ways of practicing income accounting that are implemented by kindergarten teachers, namely first, income accounting practices that originate from the profession of kindergarten teachers; secondly, the accounting practice of income originating from side business income; the three methods of recording revenue accounting in memory. Nonmaterial values condition these three accounting practices through patience and persistence. Limitation: The limitation of this study is that the study's results need to provide documentation related to the method of recording income accounting by honorary kindergarten teachers. Contribution: The contribution of this research is that the results of this study add to the repertoire of accounting knowledge, especially related to income accounting, by honorary kindergarten teachers. The outcome of this study is to identify the non-material values that are most important for honorary teachers in managing their income. This can help identify the aspects that influence financial decisions. Novelty: The novelty of this research is that the results show that the practice of income accounting by honorary kindergarten teachers is based on non-material values.
Refleksi Nilai Huyula di balik Praktik Akuntansi oleh Pengusaha Depot Air Minum Thalib, Mohamad Anwar; Kumadji , Dimas; Edis , Edis; Saikim, Fitri S.
Goodwood Akuntansi dan Auditing Reviu Vol. 2 No. 1 (2023): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v2i1.2620

Abstract

Purpose: This research aims to photograph the accounting implemented by Drinking Water Depot entrepreneurs, which requires local wisdom values Methodology/approach: this research uses a spiritual (Islamic) paradigm. Islamic ethnomethodology is the approach. The type of method used is qualitative. There are two types of data collection in the form of: structured interviews and passive participant observation. The informants were selected using a purposive sampling technique. Results/findings: The study shows two accounting practices by Drinking Water Depot entrepreneurs, namely capital accounting practices. The capital used by Drinking Water Depot entrepreneurs comes from bank loans, leasing, and personal money. Furthermore, accounting practice takes the form of a simple recording method; Drinking Water Depot entrepreneurs carry out simple records on paper, and other informants only record accounting related to business development capital in memory. This accounting practice lives with local cultural values in the form of huyula (help). This value is reflected in establishing a Drinking Water depot business, which is not limited to obtaining material benefits but also aims to help residents obtain clean water closer to where they live. Limitations: the limitations of this research lie in the informants; this study has not provided information from drinking water depot users/customers Contribution: the contribution of this research is to present the concept of accounting practices by Drinking Water Depot entrepreneurs based on local wisdom values in the form of huyula (help)
An Islamic Ethnomethodology Approach to Examine Mosque Accounting Practices Thalib, Mohamad Anwar
Invest Journal of Sharia & Economic Law 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.
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