Investigate accounting practices by binte biluhuta sellers

Mohamad Anwar Thalib (Institut Agama Islam Negeri Sultan Amai Gorontalo)
Vindi Paputungan (Institut Agama Islam Negeri Sultan Amai Gorontalo)
Widy Pratiwi Monantun (Institut Agama Islam Negeri Sultan Amai Gorontalo)
Ulvarien Ismail (Institut Agama Islam Negeri Sultan Amai Gorontalo)
Fatmawaty Damiti (Universitas Negeri Gorontalo)
Faisal Abdullah (Flinders University)

Journal of Islamic Accounting and Finance Research
Vol 5, No 1 (2023)

Purpose - This study aims to investigate simple accounting practices focusing on earning income by binte biluhuta sellers based on the local wisdom values of the Gorontalo people.Method - This study uses an Islamic paradigm with an Islamic ethnomethodology approach. Futher, the study uses the qualitative approach through observation and interview, In addition, there are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy.Result - The results of the study showed that sellers earned higher income during the holy month of Ramadan most of the time except pandemic (covid-19) and rainy season. Accounting for this income is conditional on the value of patience (sabari) and gratitude (mosukuru) to obtain blessed sustenance from Allah (The Almighty God).Implication - The results of this study presented the concept of income accounting by binte biluhuta sellers with local wisdom and Islamic religiosity values.Originality - This accounting study is the first to raise accounting practices by binte biluhuta sellers that are conditional on the local cultural and religious values of the Gorontalo people.