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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) 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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Accounting Practices of Travelers’ Income based on Local Wisdom Values: An Islamic Ethnomethodology Study Thalib, Mohamad Anwar; Roni Mohamad
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 5 No. 1 (2025): January-June 2025
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v5i1.10541

Abstract

Abstract: Introduction/Main Objectives: This study aims to explore the income accounting practices of travelers from Gorontalo to Mecca using bicycles, focusing on the integration of local wisdom values. It seeks to understand how these travelers manage their income in alignment with Islamic teachings. Background Problems: Despite extensive research on accounting practices, there is limited exploration of how travelers apply local wisdom in income management during religious journeys. This study addresses this gap by investigating how travelers generate and document their income. Novelty: This study introduces an Islamic ethnomethodological approach to examining income accounting practices, highlighting the role of gratitude and cultural values in financial management, an aspect not widely explored in previous research. Research Methods: The study adopts a qualitative research method using structured interviews. Data analysis follows five stages: charity, knowledge, faith, revelation information, and courtesy. Findings/Results: The findings reveal various income accounting practices, including revenue sources from selling t-shirts, recording income based on memory, and price differentiation between Indonesia and Singapore to optimize earnings. These practices reflect a deep sense of gratitude toward the Creator. In Gorontalo’s Islamic culture, gratitude is expressed through the proverb "Diila o’onto, bo wolu-woluwo," meaning "what is unseen exists," which signifies the balance between material and spiritual pursuits. Conclusion: The study concludes that travelers' income accounting practices are deeply rooted in Islamic teachings and local wisdom, emphasizing gratitude as a fundamental value in financial management. These insights contribute to the broader understanding of accounting practices within cultural and religious contexts. Keywords: Islamic accounting, income management, local wisdom, ethnomethodology, traveler finance Abstrak:Tujuan/Pendahuluan: Penelitian ini bertujuan untuk mengeksplorasi praktik akuntansi pendapatan para traveler dari Gorontalo ke Mekah dengan sepeda, yang mengintegrasikan nilai-nilai kearifan lokal dalam pengelolaan pendapatan mereka. Masalah Latar Belakang: Meskipun terdapat banyak penelitian tentang praktik akuntansi, masih sedikit kajian yang membahas bagaimana para traveler menerapkan kearifan lokal dalam manajemen pendapatan selama perjalanan religius. Studi ini mengisi kesenjangan tersebut dengan meneliti bagaimana mereka memperoleh dan mencatat pendapatan. Kebaruan: Penelitian ini memperkenalkan pendekatan etnometodologi Islam dalam mengkaji praktik akuntansi pendapatan, menyoroti peran rasa syukur dan nilai budaya dalam pengelolaan keuangan, aspek yang belum banyak dibahas dalam penelitian sebelumnya. Metode Penelitian: Penelitian ini menggunakan metode kualitatif dengan teknik wawancara terstruktur. Analisis data dilakukan dalam lima tahapan, yaitu amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil Temuan: Temuan menunjukkan bahwa terdapat berbagai praktik akuntansi pendapatan, seperti sumber pendapatan dari penjualan kaos, pencatatan pendapatan berbasis ingatan, serta perbedaan harga jual antara Indonesia dan Singapura untuk mengoptimalkan pendapatan. Praktik ini mencerminkan rasa syukur yang mendalam kepada Sang Pencipta. Dalam budaya Islam Gorontalo, rasa syukur ini diwujudkan dalam ungkapan "Diila o’onto, bo wolu-woluwo," yang berarti "yang tidak terlihat itu ada," mengajarkan keseimbangan antara aspek material dan spiritual. Kesimpulan: Studi ini menyimpulkan bahwa praktik akuntansi pendapatan para traveler berakar kuat dalam ajaran Islam dan nilai-nilai kearifan lokal, dengan menekankan rasa syukur sebagai prinsip utama dalam praktik akuntansi pendapatan. Temuan ini memberikan kontribusi pada pemahaman yang lebih luas tentang praktik akuntansi dalam konteks budaya dan agama. Kata kunci: Akuntansi Islam, manajemen pendapatan, kearifan lokal, etnometodologi, keuangan traveler
Cultural Value in Income Accounting: The Case of Ilabulo Sellers in Indonesia Thalib, Mohamad Anwar; Mamonto, Priciliana Natasya; Djeman, She Putri Chelonita
Journal of Accounting Inquiry Vol. 4 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2025.4.1.001-019

Abstract

Purpose: This study aims to explore the income accounting practices of Ilabulo sellers in Gorontalo, Indonesia, by emphasising the role of local wisdom in informal financial management. The research was motivated by the limited documentation of how traditional cultural values shape accounting behaviour among small informal businesses. It seeks to demonstrate how these values influence financial recording and decision-making processes. Method : To achieve this, a qualitative approach was employed using passive observation and structured interviews with selected Ilabulo sellers. These methods were used to gather insights into how income is tracked and how profits are allocated within their daily business practices. Findings: The findings reveal that income is not formally recorded but instead memorized, and profits are generally used for both personal needs and charitable giving. These practices reflect a strong adherence to the cultural value of diila o’onto, bo wolu-woluwo (invisible but present), which indicates the presence of spiritual values in financial decisions. The practical implication of these findings is the need to develop simple accounting systems that are in line with local cultural and spiritual values ​​to support informal business financial practices. Novelty: This study contributes to the accounting literature by revealing how spirituality and cultural wisdom are integrated into informal income accounting. It offers a culturally grounded perspective that challenges conventional assumptions in accounting.
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 : UIN Kiai Ageng Muhammad Besari 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”.
Potret Praktik Akuntansi oleh Pengusaha Kos-kosan berbasis Nilai Budaya Lokal Thalib, Mohamad Anwar; Kuntuamas, Muhliansyah J.A; Umar, Tiara Pratiwi A; Sulastri, Ririn Dwi
Jurnal Bisnis dan Pemasaran Digital Vol. 2 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v2i2.2573

Abstract

Purpose: This research aims to photograph accounting practices of boarding house entrepreneurs based on local cultural values. Methodology/Approach: This study uses a spiritual paradigm with an Islamic ethno-methodology approach. There are five stages of data analysis: charity, knowledge, faith, revealed information, and ihsan. Qualitative methods were used. Data collection techniques consisted of passive participant observation and structured interviews. Purposive sampling was used to determine informants. The participants were three boarding-house entrepreneurs. Results: The research results show capital accounting practices and simple capital-recording methods. In addition, boarding-house entrepreneurs practice accounting based on the value of worship. This is reflected in the actions of boarding house entrepreneurs, who use profits from boarding house businesses not only for worldly interests but also for the interests of the afterlife, such as sharing with people in need and carrying out the Umrah pilgrimage. Incorporating worship in all activities is one of the local communities’ local cultural values, which is often expressed through lumadu "diila o'onto, bo wolu-woluwo, " meaning invisible but present. This expression teaches that in life, do not just chase what is visible, but also look for something that is invisible but exists. Limitations: The limitation of this study is that the information collected was limited to boarding house entrepreneurs and did not explore information from boarding house facility users. Contribution: This study contributes to the literature by presenting the concept of accounting by boarding house entrepreneurs, which is not limited to the material level, but is full of local culture and religiosity.
Construct Loss Accounting Practices By Pangsit Traders Based On Faith In God Thalib, Mohamad Anwar; Budianto, Rahman; Mabunga, Vitriyani Dg; Kiayi, Siti Sarah; Miftah, Seyan Nur
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 4 No. 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v4i2.17951

Abstract

This study aims to construct loss accounting practices based on non-material values. This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The study results show that dumpling traders apply a strategy by not changing the selling price, raising the selling price when the price of essential commodities rises, looking for a crowded place to trade, and implementing a flexible selling price. This practice of accounting for losses requires the values of patience, gratitude, and compassion. This value lives based on faith that God is in control of sustenance. The implication of this finding is to present a holistic concept of accounting for losses, which does not only consist of material but also emotional and spiritual values.
Harmonizing Loss Accounting with Local Cultural and Religious Principles Mohamad, Anwar Thalib; Paputungan , Vindi; Monantun, Widy Pratiwi; Ismail, Ulvarien; Damiti , Fatmawaty
International Journal of Islamic Business and Economics (IJIBEC) Vol 7 No 2 (2023): Volume 7 Nomor 2 Tahun 2023
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v7i2.2125

Abstract

This research aims to construct loss accounting practices by "binthe biluhuta" sellers based on local wisdom and religious values. This study uses a spiritual paradigm with an Islamic ethnomethodological approach. This approach develops modern ethnomethodology under a secular (interpretive) paradigm. The author conducted observations and interviews with residents to obtain local cultural data. The data obtained was validated using the source triangulation method. The study found that sharing, among others, is a seller's way of avoiding losses. In Gorontalo's Islamic culture, elders often convey these values through advice dilla bo ilaato binthe wawu pale—the meaning of the family statement. The results of this study indicate that the loss accounting implemented by binthe biluhuta sellers is not limited to material things (money) but conditions with local cultural values and faith in the Creator. The theoretical implication of the results of this study is that local wisdom contained in loss accounting implemented by binthe biluhuta sellers can be combined with loss accounting theory to make it more holistic. The concept of loss accounting by binthe biluhuta can be used by sellers with a materialist, humanist, and religious spirit when building a business.
Reflection of local cultural values behind loss accounting practices by ilabulo sellers Thalib, Mohamad Anwar
International Journal of Accounting and Management Information Systems Vol. 1 No. 2 (2023): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v1i2.1674

Abstract

Purpose: This study aims to reveal the non-material value behind the practice of loss accounting by ilabulo traders. Methodology/approach: 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. Results/findings: The study results show that traders avoid losses by distributing the leftover ilabulo to the local community for free. This accounting practice is conditional on the value of patience. In the Islamic culture of Gorontalo, the elders often internalize the value of patience through lumadu "mopo'o tanggalo duhelo" The meaning of this expression is the whole of patience. The implication of this research is to present the concept of loss accounting based on local wisdom values. Conclusion : This study concludes that ilabulo traders practice loss accounting based on the cultural and religious value of patience. By distributing unsold food to the community, traders embody local wisdom rooted in Islamic teachings and Gorontalo cultural expressions. This reveals that accounting practices at the grassroots level are not only economic but also deeply moral and communal. Limitations: The limitation of this research lies in the informants who have yet to provide information from the cultural experts. Contribution: The contribution of this research is that it can provide deeper insights into the local cultural values that influence the accounting practices of ilabulo traders. This can help us understand how culture plays a significant role in local-level accounting decision-making. Furthermore, the results of this research can be used to develop an accounting model that is more in line with the culture and local context of ilabulo traders. This can assist in designing more relevant and sustainable accounting practices.
Mosque capital accounting practices: A local wisdom perspective of Indonesia Thalib, Mohamad Anwar
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 1 (2023)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i1.6253

Abstract

This research departs from the problem of adopting and implementing capital accounting that was born from modernity, which impacts the increasingly marginalized local cultural values of capital accounting practices. In addition, studies on capital accounting based on local wisdom in the context of places of worship (mosques) are rare. This study aims to reveal the local cultural values behind the practice of mosque capital accounting in Gorontalo Indonesia. This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: analysis of charity, knowledge, science, revelation information, and good deeds. The results of the study found that there were three capital accounting practices, namely capital accounting practices sourced from the community, capital accounting practices sourced from the government, and capital accounting practices sourced from private companies. Local cultural values drive the practice of capital accounting in the form of paracaya. This paracaya value is reflected through the actions of mosque administrators who report the income and expenses of the mosque's capital every week. This action is an effort to maintain a sense of trust between donors, worshipers, and the community in managing the mosque capital. The value of paracaya is often expressed by parents in Gorontalo through lumadu "dahayi moputu dila" which means to keep your tongue from breaking. This study concludes that mosque administrators practice capital accounting based on local cultural values in the form of paracaya. This research contributes to presenting capital accounting practices based on the local Gorontalo culture.
Accounting of Tumbilotohe: An Islamic Ethnomethodology Study Thalib, Mohamad Anwar
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 2 (2023)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i2.7481

Abstract

This study aims to construct accounting practices in the implementation of tumbilotohe culture. This study uses a spiritual paradigm with an Islamic ethnomethodology approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. There were four informants in this study. The four informants were selected using a purposive sampling technique. The results of the study found that the capital for the implementation of tumbilotohe comes from natural resources that can be obtained and used free of charge by residents, donations by residents obtained through granting requests for financial assistance in the form of proposals and initiatives from residents. The practice of capital accounting is conditional on the value of sustenance from the Creator and help each other. These values are contained in the lumadu value "dilla o'onto, bo wolu-woluwo" which means invisible but there. This phrase teaches in life not only to chase what is seen but also to look for something that is not visible but exists. The next value is huyula. The results of this study contribute to the concept of accounting practice in the implementation of the tumbilotohe culture, which not only consists of materials but also requirements with local cultural values and religiosity.
Capital Accounting Based on Local Cultural Values by Gorontalo Travelers to Mecca Thalib, Mohamad Anwar; Mohamad, Roni
Invest Journal of Sharia & Economic Law Vol. 5 No. 2 (2025)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/invest.v5i2.10512

Abstract

This study aims to understand the capital accounting practices of travelers from Gorontalo to Mecca using bicycles based on local cultural values. This study is positioned within the Islamic paradigm using an Islamic ethno-methodology approach. The data analysis method consisted of five stages: charity, knowledge, faith, revelation-based information, and courtesy. The findings show that the primary sources of capital are merchandise sales and support from friends and fellow Muslims. This capital is used to finance travel necessities, including food, accommodation, and bicycle repairs, as well as charity throughout the journey. In practice, initial capital recording was done in writing, but as the journey progressed, financial records were retained only in memory. This reflects a non-material value-based accounting concept in which the belief in sustenance predestined by the Creator serves as the primary foundation for financial management. Additionally, in Gorontalo’s Islamic culture, this belief is reflected in the phrase Diila o, onto, bo wolu-woluwo, meaning "unseen but existent." This phrase teaches that in life, one should not only focus on visible aspects, but also appreciate the existence of the unseen but real. These findings indicate that capital accounting practices in this journey are not solely focused on financial recording, but also encompass broader spiritual and social values.
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 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 Sahrul Mohamad, Anggun Fitra N. 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 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