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All Journal Jurnal Diskursus Islam Account : Jurnal Akuntansi, Keuangan dan Perbankan
Oktavia, Abel
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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BARBERSHOP HARI INI : PERSPEKTIF PENERAPAN AKUNTANSI Rauf, Abdul Rauf; Adella Fitri, Sri; Oktavia, Abel; Nabila, Aisyah; R, Ramadanis.; A, Aysyah.; Rahmi, Mega; Zubaidah, Dea; Fitria, Nita; Yuliani, Dila; Marlin, Khairul; Nirmala, Dina; Putri Utami, Elfina
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 1 (2023): EDISI JUNI 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i1.5608

Abstract

This study aims to be able to describe the procedures for making accounting records and financial reports on barbershop services that are in accordance with the accounting cycle, so that they have appropriate and correct financial reports to be given to certain parties or related parties who will later assist in developing and progressing their business. and facilitate decision making for barbershop service companies in the future as the basis for policies or business development strategies. The results of the research conducted by observing the location and conducting interviews related to the basic concept of recording which consists of 6 parts, the counter concept consists of 3 parts, the concept of business continuity consists of 3 parts, and the time period used consists of 3 parts. These four stages have an effect on making financial reports which will be very useful for businesses.
Fenomena Orgen Tunggal Pada Tradisi Pernikahan di Desa Kasai Tinjauan Frugal Living dalam Perspektif Hadis Oktavia, Abel; Uswatun Hasanah; Muhammad Ghazali
Jurnal Diskursus Islam Vol 14 No 1 (2026): Jurnal Diskursus Islam
Publisher : Program Pascasarjana, UIN Alauddin Makassar

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Abstract

Marriage in Islam emphasizes ease, simplicity, and blessing. However, in the social practice of Kasai Village, the tradition of orgen tunggal has shifted from optional entertainment to a socially obligatory, prestige-laden element of wedding ceremonies. This study aims to describe the practice, analyze its socio-economic impacts, and evaluate it through the perspective of the Prophet Muhammad’s hadith and the concept of frugal living in Islam. A qualitative descriptive approach was employed using sociological and hadith-normative frameworks. Data were collected through observation, documentation, and in-depth interviews, then analyzed thematically alongside takhrij and hadith commentary. The findings reveal that the institutionalization of orgen tunggal as a symbol of social legitimacy drives rising wedding costs, debt practices, asset pawning, and delayed marriage age. From the hadith perspective, this practice potentially contradicts the principles of simplicity and the prohibition of isrāf (excessiveness) and tabdzīr (wastefulness). The concept of frugal living is positioned as a contemporary ethical approach aligned with hadith values by promoting proportional financial management and long-term welfare. The novelty of this study lies in integrating sociological analysis of local tradition with hadith scholarship and frugal living as a practical ethical framework
Co-Authors A, Aysyah. Marlin, Khairul Mega Rahmi Muhammad Ghazali Nabila, Aisyah Nirmala, Dina Nita Fitria Putri Utami, Elfina R, Ramadanis. Rauf, Abdul Rauf USWATUN HASANAH Yuliani, Dila Zubaidah, Dea