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All Journal EL-MUHASABA Journal of Islamic Accounting and Finance Research
Vindi Paputungan
Institut Agama Islam Negeri Sultan Amai Gorontalo
Religion Economics, Econometrics & Finance

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Investigate accounting practices by binte biluhuta sellers Mohamad Anwar Thalib; Vindi Paputungan; Widy Pratiwi Monantun; Ulvarien Ismail; Fatmawaty Damiti; Faisal Abdullah
Journal of Islamic Accounting and Finance Research Vol 5, No 1 (2023)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

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

Abstract

Purpose - This study aims to investigate simple accounting practices focusing on earning income by binte biluhuta sellers based on the local wisdom values of the Gorontalo people.Method - This study uses an Islamic paradigm with an Islamic ethnomethodology approach. Futher, the study uses the qualitative approach through observation and interview, In addition, there are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy.Result - The results of the study showed that sellers earned higher income during the holy month of Ramadan most of the time except pandemic (covid-19) and rainy season. Accounting for this income is conditional on the value of patience (sabari) and gratitude (mosukuru) to obtain blessed sustenance from Allah (The Almighty God).Implication - The results of this study presented the concept of income accounting by binte biluhuta sellers with local wisdom and Islamic religiosity values.Originality - This accounting study is the first to raise accounting practices by binte biluhuta sellers that are conditional on the local cultural and religious values of the Gorontalo people.
Konstruksi Praktik Akuntansi Pengumpulan Dana Zakat berbasis Nilai Diila O’onto, Bo Wolu-Woluwo Vindi Paputungan; Mohamad Anwar Thalib; Nabila Putri H. Yunginger
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 2 (2026): 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.v17i2.43067

Abstract

Purpose: This study aims to construct the practice of zakat fund collection accounting at BAZNAS Gorontalo Regency based on Gorontalo local wisdom values. Method: This study employs a spiritual paradigm with an Islamic ethnomethodology approach. Data were collected through observation, structured interviews, and documentation involving four administrators of BAZNAS Gorontalo Regency. Data analysis was conducted through the stages of charity, knowledge, faith, revealed information, and courtesy. Results: The accounting practices of zakat fund collection are carried out through deposits to BAZNAS bank accounts, deposit facilitation by administrators, collection through Zakat Collection Units (UPZ), salary or employee performance allowance (TPP) deductions for civil servants, regular reporting to the local government, and verification of receipts using bank statements and transfer receipts. These practices reflect the value of amanah (trustworthiness) in zakat fund management. Implications: The study shows that integrating the value of amanah into zakat accounting practices can strengthen transparency, accountability, and public trust in zakat management institutions. Novelty: The novelty of this study lies in the construction of zakat fund collection accounting practices based on the Gorontalo local wisdom value of Diila o’onto, bo wolu-woluwo (unseen yet existing), which interprets visible accounting practices as manifestations of the invisible but real value of amanah.
Co-Authors Faisal Abdullah Fatmawaty Damiti Nabila Putri H. Yunginger Thalib, Mohamad Anwar Ulvarien Ismail Widy Pratiwi Monantun