<![CDATA[This study examines how local wisdom is reflected in capital accounting practices among ilabulo sellers in Gorontalo. The research aims to explain how cultural and familial values shape the way small businesses conceptualize and manage capital. Using a qualitative approach grounded in an Islamic paradigm and ethnomethodology, data were collected through structured and unstructured interviews. The analysis follows five interpretive stages: charity, knowledge, faith, revelation information, and courtesy, to understand how accounting practices are embedded within daily social interactions. The findings reveal that capital accounting among ilabulo sellers is strongly rooted in familial harmony, captured in the local expression delo tombowata lo tabu wau labiya (like a mixture of fat and sago), which symbolizes unity and interdependence within household-based businesses. These insights broaden the academic understanding of capital accounting by demonstrating how local wisdom and Islamic values shape financial practices in micro-enterprises. Practically, this study offers guidance for small businesses seeking to integrate cultural and religious values into their accounting processes and provides useful input for policymakers designing supportive programs for micro-enterprises. The study is context-specific to ilabulo sellers in Gorontalo, and its application may require adaptation to other settings.]]>
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