Riset Akuntansi (RISTANSI)
Vol. 4 No. 2 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 2, Desember 2023

POTRET NILAI-NILAI KEARIFAN LOKAL DI BALIK PRAKTIK AKUNTANSI OLEH PEDAGANG TAKJIL

Mohamad Anwar Thalib (Institut Agama Islam Negeri Sultan Amai Gorontalo)
Anggun Fitra N. Mohamad (Institut Agama Islam Negeri Sultan Amai Gorontalo)
Amelia Ijini (Institut Agama Islam Negeri Sultan Amai Gorontalo)
Khairunnisa Ibahim (Institut Agama Islam Negeri Sultan Amai Gorontalo)

Article Info

Publish Date
04 Jan 2024

Abstract

The objective of this study is to portray the cultural values inherent in the accounting practices of takjil traders. Employing an Islamic paradigm with an Islamic ethnomethodology approach, the research reveals three accounting practices: firstly, capital accounting based on the values of mutual assistance, known locally among the Gorontalo people as huyula, sharing, and gratitude.

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Journal Info
Riset Akuntansi (RISTANSI)
Website

Abbrev

ristansi

Publisher

Institut Teknologi dan Bisnis Asia Malang

Subject

Economics, Econometrics & Finance Social Sciences

Description

RISTANSI: Riset Akuntansi atau dikenal dengan nama RISTANSI, diterbitkan oleh Program Studi Akuntansi Institut Teknologi dan Bisnis Asia. RISTANSI terbit Dua Kali setahun yaitu Juni dan Desember yang membahas akuntansi keuangan, audit keuangan, Perpajakan, Perbankan, Pasar Modal, Akuntansi Syariah, ...