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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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KONSTRUKSI METODE PENCATATAN AKUNTANSI BERBASIS NILAI BUDAYA ISLAM GORONTALO Thalib, Mohamad Anwar
Jurnal Akuntansi Kontemporer Vol. 15 No. 1 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i1.3967

Abstract

Research Purpose. The purpose of this study is to formulate how the coachmen practice the method of accounting records based on the cultural values of the Gorontalo people.Research Methods. The paradigm used by this research is Islam with an Islamic ethnomethodology approach.Research Result and Findings. The results show that there are two ways the coachmen practiced the recording method; the first to record the accounting for income, expenses, and savings in memory; record accounts payable on paper. Both of these recording methods are based on the value of responsibility. Parents (the elders) often give advice on this value through lumadu "openu de u taliyolo u otola, bo dila u wohiliyo" which means it's okay to lose what you buy, but not what people give.
AKUNTANSI KEGORONTALOAN (Membangun Akuntansi berbasis Nilai-nilai Budaya Lokal Gorontalo: Mendesakkah?) Thalib, Mohamad Anwar
AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 4 No. 1 (2024): Jurnal AKASYAH: Akuntansi, Keuangan dan Audit Syariah
Publisher : Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58176/akasyah.v4i1.1075

Abstract

Tujuan penelitian ini adalah untuk menyajikan sejumlah argumen tentang pentingnya membangun keilmuan akuntansi berbasis nilai-nilai budaya lokal daerah Gorontalo. penelitian ini menggunakan paradigma Islam dengan jensi metode kualitatif. hasil kajian menunjukkan bahwa pertama, pada praktiknya masyarakat Gorontalo mengimplementasikan akuntansi berbasis nilai-nilai kearifan lokal berupa tolong menolong (huyula), belas asih (motoliango), kerukunan (rukuno), musyawarah (dulohupa), mufakat (heluma), dan keimanan pada Sang Pencipta. Kedua, akuntansi kegorontalo yang dipraktikkan oleh masyarakat setempat bertolak belakang dengan akuntansi barat yang hidup dengan nilai materialisme, egoisme, utilitarian, dan sekularisme. Ketiga, akuntansi kegorontaloan saat ini tengah berada oleh himpitan pengadopsian, pengimplementasian, dan pengembangan akuntansi barat. Keempat, membangun akuntansi kegorontaloan bukan sekadar penting namun mendesak untuk dilakukan dengan tujuan untuk melestarikan nilai-nilai budaya Gorontalo. Kesimpulan dari kajian ini adalah membangun akuntansi kegorontaloan penting dilakukan hal tersebut disebabkan untuk melestarikan nilai-nilai budaya lokal.
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
Pelatihan Aplikasi Zotero pada Mahasiswa Jurusan Akuntansi Syariah Thalib, Mohamad Anwar
Jurnal Abdimas Multidisiplin Vol. 2 No. 2 (2024): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jamu.v2i2.2441

Abstract

Purpose: This training aimed to enhance the understanding of Sharia Accounting students regarding the use of the Zotero reference management application. The aim of the training stems from the problem of many students needing to help correctly and efficiently make citations and bibliographies. Methodology/Approach: Training consisted of several stages. The first stage involves installing the Zotero application and Zotero connector. The second stage involved an explanation of the Zotero interface. The third stage involved building a database, the fourth stage involved creating citations and bibliographies, and the final stage was evaluation. Results/findings: The training results indicated an improvement in Sharia Accounting students' understanding of using the Zotero application. This is demonstrated by the evaluation results of the participants, which show that they were able to input citations and create bibliographies correctly. Limitations: The limitations of this study include the fact that Zotero training is limited to inputting and creating citations and bibliographies and has yet to reach the stage of data synchronization from local computers/laptops to the Zotero server. Contribution: Training using the Zotero application assists Sharia Accounting students in efficiently preparing their final assignments (proposals/theses), saving time and minimizing the risk of errors in reference writing.
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.
PELATIHAN ANALISIS DATA MODEL MILES DAN HUBERMAN UNTUK RISET AKUNTANSI BUDAYA Thalib, Mohamad Anwar
Madani: Jurnal Pengabdian Ilmiah Vol. 5 No. 1 (2022): Madani: Jurnal Pengabdian Ilmiah
Publisher : LP2M IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1296.945 KB) | DOI: 10.30603/md.v5i1.2581

Abstract

This training comes from starting many accounting research based on local wisdom values. This is also in line with the interest of the Islamic Accounting Department students to study culture-based accounting research. However, this interest is still constrained by their shared understanding of data analysis to explore cultural accounting research. This training aims to increase students' knowledge of Islamic Accounting majors on the Miles and Huberman model data analysis for cultural accounting research. This training was divided into four stages; pre-test, material explanation, illustration of data analysis in cultural accounting research, and post-test. The training results showed an increase in students' understanding of Miles and Huberman's data analysis models for cultural accounting research. This increase in performance could be seen through the post-test results of the participants showing a higher score than the pre-test results.
UNRAVELING GORONTALO'S LOCAL WISDOM: THE ESSENCE OF COST ACCOUNTING PRACTICE Thalib, Mohamad Anwar
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i2.2146

Abstract

This research departs from the problem of adopting and implementing modern accounting, which can potentially eliminate local wisdom values from accounting practices. This study aims to find the values of local wisdom behind the practice of education cost accounting by scholarship recipient students. 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 study results found that students used funds from the government to finance educational needs for one semester. Funds sourced from parents are used by students, one of which is to give alms and help to human beings. The practice of accounting in managing educational expenses is conditional on local wisdom values in the form of trust (ama:nati) and mutual help (huyula). Both of these spirits live on the belief that there are other people's rights behind the sustenance that we have and Allah has arranged the sustenance. The results of this study contribute to the presence of the concept of cost accounting practices by students based on local cultural values
BINTHE BILUHUTA ACCOUNTING: A STUDY OF ISLAMIC ETHNOMETHODOLOGY Thalib, Mohamad Anwar
Jurnal Bisnis dan Akuntansi Vol. 26 No. 1 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i1.2303

Abstract

This research departs from problems regarding adopting and implementing accounting originating from Western countries, which impact the increasingly marginalized accounting practices based on local cultural values. This study uses an Islamic ethnomethodology approach. The study results show that accounting practices are in the form of value-based affection (motoliango) pricing. This value is reflected through the actions of binthe biluhuta sellers who still accept buyers when they buy less than the set selling price. This is driven by a sense of affection between people and the belief that one should not refuse sustenance. The novelty of this research is that it is the first study to uncover accounting practices by binthe biluhuta sellers based on local cultural values. The contribution of this research is the presence of a holistic accounting concept that consists of material, cultural values, and religiosity. This research implies that the value of local wisdom in the form of compassion can be combined with accounting concepts or theories regarding selling prices. The implemented selling price concept can be used by traders with a materialist, humanist, and spiritual spirit when building a business.
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.
THE MEANING OF ASSETS BASED ON LOCAL WISDOM AND RELIGIOSITY: A TRANSCENDENTAL PHENOMENOLOGICAL STUDY Thalib, Mohamad Anwar
Jurnal Al-Iqtishad Vol 21, No 1 (2025): June 2025
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v21i1.38059

Abstract

This study explores the meaning of assets based on local cultural values and religiosity among university students in Gorontalo. Using an interpretive paradigm with a transcendental phenomenological approach, data were collected through in-depth interviews with selected informants and analyzed using five stages: noema, epoche, noesis, intentional analysis, and eidetic reduction. The findings reveal that assets are not only perceived as material possessions but also encompass social, spiritual, and cultural dimensions. Assets are understood as wealth that benefits others, a medium to help the community, faith in Allah SWT as the most valuable treasure, and the human body and dignity as divine trust. These meanings highlight a broader perspective of assets compared to modern accounting, which tends to emphasize material aspects. Theoretical implications of this research lie in expanding the conceptual framework of accounting by integrating social, cultural, and religious dimensions into the understanding of assets, thereby contributing to the development of a more holistic and humanistic accounting discourse. Practical implications show that non-material assets such as faith, solidarity, and dignity can serve as the basis for decision-making in personal finance, social participation, and organizational practices. This study emphasizes that accounting should not be limited to economic gain but also oriented toward social usefulness, cultural preservation, and spiritual accountability. 
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