Accounting Profession Journal (APAJI)
Vol. 4 No. 2 (2022): Accounting Profession Journal (APAJI)

AKUNTANSI PENDAPATAN JASA BERBASIS NILAI MOHE;HEA DAN HUYULA

Thalib, Mohamad Anwar (Unknown)



Article Info

Publish Date
31 Jul 2022

Abstract

Abstrak: Akuntansi Pendapatan Jasa Berbasis Nilai Mohe;Hea dan Huyula. Penelitian ini bertujuan untuk mengungkap cara kusir bendi mempraktikkan (memperoleh) pendapatan jasa. Paradigma yang digunakan adalah Islam dengan pendekatan etnometodologi Islam. Terdapat lima tahapan analisis data yaitu; amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil penelitian menunjukkan bahwa kusir bendi memperoleh pendapatan jasa dari tarif penumpang dengan cara tawar menawar harga, menunda, serta menggratiskan tarif pada penumpang. Praktik tersebut digerakkan dengan nilai kebudayaan Islam berupa mufakat (mohe;hea) dan tolong menolong (huyula). Nilai tersebut hidup atas dasar keyakinan para kusir bendi bahwa rejeki sudah diatur oleh Tuhan. Abstract: Mohe;hea and Huyula Value-Based Service Revenue Accounting. This study aims to reveal how the Bendi coachman practices (earns) service income. The paradigm used is Islam with an Islamic ethnomethodology approach. There are five stages of data analysis; amal, ilmu, iman, informasi wahyu, and ihsan. The results showed that the bendi coachman earned service income from passenger fares by negotiating prices, delaying and freeing tariffs for passengers. This practice is driven by Islamic cultural values in the form of consensus (mohe; hea) and help (huyula). This value is based on the belief of the bendi charioteers that fortune has been arranged by God.

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Journal Info

Abbrev

apaji

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting Profession Journal (APAJI) aims as a medium of exchange of information and scientific works among the teaching staff, alumni, students, practitioners and observers of science in accounting and business. APAJI is that it recognises that informational problems are pervasive in financial ...