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All Journal E-Jurnal Akuntansi TSM Journal of Accounting Inquiry
Bau, Nadia Saputri R.
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Reconstructing Loss Accounting through Islamic Spirituality and Local Cultural Values: An Islamic Ethnomethodology Study Thalib, Mohamad Anwar; Bau, Nadia Saputri R.; Surdana, Rizky Rizhaldy
Journal of Accounting Inquiry Vol. 4 No. 2 (2025)
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.2025.4.2.108-121

Abstract

Purpose: This study investigates why Islamic boarding schools (pesantren) in Gorontalo conceptualize and manage losses not merely as financial deficits but as cultural and spiritual concerns. It addresses the gap in accounting research that rarely examines loss accounting through the lens of local wisdom and Islamic values. Methodology: This research employs a qualitative method using a spiritual paradigm and an Islamic ethnomethodology approach. Data were collected through in-depth interviews, observations, and documentation, and analyzed using five interpretive stages: charity, knowledge, faith, revealed information, and excellence. Findings: The study identifies four concrete strategies used by pesantren to avoid or reduce losses: maximizing school fee collection with community involvement, intensively socializing institutional programs, securing external funding sources, and framing the management of losses as a form of worship. These practices reflect the Gorontalo cultural value Eya dila pito-pito’o (“God does not close His eyes”), which strengthens accountability and institutional resilience.  Novelty: The research offers a culturally grounded model of loss accounting that integrates local wisdom and Islamic spirituality. This contributes a new conceptual lens for understanding financial practices in faith-based educational institutions and enriches the accounting literature on pesantren.  
LOCAL CULTURAL VALUES IN CAPITAL ACCOUNTING OF TRADITIONAL CLOTHING ENTERPRISES Thalib, Mohamad Anwar; Bau, Nadia Saputri R.; Surdana , Rizky Rizhaldy
E-Jurnal Akuntansi TSM Vol. 5 No. 4 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i4.3208

Abstract

This study addresses the limited research on capital accounting theory in local culture, particularly within the Islamic values of the Gorontalo community. Small business accounting practices are not only technical but also reflect local wisdom that enriches accounting knowledge. This topic is important because it provides new insights into how culture and spirituality shape capital accounting practices. The novelty of this study lies in applying Islamic ethnomethodology to explore the meaning of capital accounting, filling the gap in research on integrating local culture and spiritual values into accounting theory. The research employed a spiritual paradigm with an Islamic ethnomethodological approach. Data were analyzed through five stages: charity, knowledge, faith, revelation information, and courtesy. Findings show that business capital in traditional clothing rentals in Gorontalo comes from personal funds and is recorded only by memory. This practice reflects the value of patience, expressed in “mopo’o tanggalo duhelo” meaning full of patience. In conclusion, capital accounting based on local culture represents not only economic aspects but also Islamic spiritual values. The study contributes to accounting culture theory and offers practical guidance for local entrepreneurs.
Co-Authors Surdana , Rizky Rizhaldy Surdana, Rizky Rizhaldy Thalib, Mohamad Anwar