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All Journal Riset Akuntansi (RISTANSI)
Khairunnisa Ibahim
Institut Agama Islam Negeri Sultan Amai Gorontalo
Economics, Econometrics & Finance Social Sciences

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POTRET NILAI-NILAI KEARIFAN LOKAL DI BALIK PRAKTIK AKUNTANSI OLEH PEDAGANG TAKJIL Mohamad Anwar Thalib; Anggun Fitra N. Mohamad; Amelia Ijini; Khairunnisa Ibahim
RISTANSI: Riset Akuntansi Vol. 4 No. 2 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 2, Desember 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i2.2072

Abstract

The objective of this study is to portray the cultural values inherent in the accounting practices of takjil traders. Employing an Islamic paradigm with an Islamic ethnomethodology approach, the research reveals three accounting practices: firstly, capital accounting based on the values of mutual assistance, known locally among the Gorontalo people as huyula, sharing, and gratitude.
Co-Authors Amelia Ijini Anggun Fitra N. Mohamad Thalib, Mohamad Anwar