Studi Etnometodologi Islam: Mengupas Praktik Akuntansi berbasis Nilai Budaya Lokal

Mohamad Anwar Thalib (Institut Agama Islam Negeri Sultan Amai Gorontalo, Gorontalo, Indonesia)
Anisa Nurhayati Sujianto (Institut Agama Islam Negeri Sultan Amai Gorontalo, Gorontalo, Indonesia)
Hilwa Faradhilla Sugeha (Institut Agama Islam Negeri Sultan Amai Gorontalo, Gorontalo, Indonesia)
Sindriyanti Huruji (Institut Agama Islam Negeri Sultan Amai Gorontalo, Gorontalo, Indonesia)

Jurnal Buana Akuntansi
Vol 8 No 2 (2023): Jurnal Buana Akuntansi

This study aims to reveal accounting practices in implementing iftar at the mosque. This study uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and ihsan. The results of the study show that first, the costs for breaking the fast are borne by 3 to 5 heads of households; second, the amount of cost to buy heavy consumption is adjusted to the ability of the group who is willing to give iftar; the third is infaq costs that are voluntary. The practice of cost accounting in organizing iftar at the mosque is conditional on the value of togetherness, whose ultimate goal is to expect ridho from the Creator. In the Islamic culture of Gorontalo, the elders often advise these values through lumadu (advice) "diila o'onto, bo wolu-woluwo". It means invisible but there. This phrase teaches that in life, don't just chase what is visible but also look for something that is invisible but exists.