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All Journal EL-MUHASABA Journal of Accounting Inquiry Goodwood Akuntansi dan Auditing Reviu International Journal of Islamic Business and Economics (IJIBEC)
Monantun, Widy Pratiwi
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Religion Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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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.
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.
Tourism Retribution as a Source of Local Revenue: Insights from Bone Bolango Regency Monantun, Widy Pratiwi
Journal of Accounting Inquiry Vol. 3 No. 2 (2024)
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.2024.3.2.094-105

Abstract

Purpose: This study aims to examine the contribution and growth rate of tourism retribution (including regional wealth retribution, special parking fees at tourist sites, and recreational area retribution) to locally-generated revenue (LGR) in Bone Bolango Regency, Gorontalo Province, Indonesia. The study also seeks to identify the challenges and opportunities in optimizing tourism retribution as a revenue source. Methodology: A quantitative research approach was applied. Data were collected from the Tourism and Creative Economy Office and the Central Bureau of Statistics of Bone Bolango Regency. The analysis involved calculating contribution and growth rate to assess the performance of tourism retribution.Findings: The research findings show that the contribution of tourism retribution to the Locally-generated revenue of Bone Bolango Regency from 2017 to 2021 was relatively low, ranging from 0.006% to 0.61%, with the highest contribution in 2019 at Rp465,573,000.00 (0.61%) and the lowest in 2017 at 0.006%. Additionally, tourism retribution receipts experienced significant fluctuations, with the highest growth rate of 391.58% in 2018, a sharp decline of -77.70% in 2020 due to the impact of the COVID-19 pandemic, and recovery reaching Rp328,340,005 with a growth rate of 216.30% in 2021. Novelty: This study offers a detailed analysis of tourism retribution as a revenue source. The findings emphasize the need to improve collection strategies to boost LGR, providing valuable insights for policymaking and future research aimed at optimizing local revenue generation.
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.
Co-Authors Damiti , Fatmawaty Ismail, Ulvarien Paputungan , Vindi Thalib, Mohamad Anwar