Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Vol 4, No 1 (2019)

Mohe Dusa: Konstruksi Akuntansi Kerugian

Thalib, Mohamad Anwar (Unknown)



Article Info

Publish Date
30 Sep 2019

Abstract

The purpose of this study is to construct loss accounting practice by traditional tranders in Gorontalo. This research uses spiritual paradigm. The approach used is Islamic ethnometodology. The stages of data analysis are amal; ilmu; iman; informasi wahyu, and ihsan (amiiin). The results of study found three loss accounting practices; first, reducing the amount of cake sales; second, barter system; third, distributing cakes to local residents. These accounting practices are driven by spirit of patience, tolerance, mutual help, and sharing. These spirits live because of fear of sinning (mohe dusa).

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Journal Info

Abbrev

jraam1

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Journal of Research and Applications: Accounting and Management (JRAAM) is published by the Accounting Department State Polytechnic of Malang. This journal is intended as a forum to exchange ideas, research, and studies as well as a channel of information for the purpose of development and ...