REFLEKSI NILAI “MOPO’O TANGGALO DUHELO” DI BALIK PENDAPATAN OLEH KUSIR BENDI: STUDI ETNOMETODOLOGI ISLAM

Abstract This study aims to reflect on the local cultural values behind the practice of income accounting by bendi drivers. This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The results of the study found that the way the bendi drivers earn income when they are at the base is through something other than a queuing or lane system. Prospective passengers are free to choose which buggy they want to rent. The income accounting practice is conditional on local cultural values in the form of “mopo’o tanggalo duhelo” " which means full of patience. The results of this study contribute to the presence of the local culture-based income accounting concept. Keywords : Bendi, Income, Local Culture, Gorontalo, Islamic Ethnomethodolog

KONSTRUKSI METODE PENCATATAN AKUNTANSI BERBASIS NILAI BUDAYA ISLAM GORONTALO

Research Purpose. The purpose of this study is to formulate how the coachmen practice the method of accounting records based on the cultural values of the Gorontalo people.Research Methods. The paradigm used by this research is Islam with an Islamic ethnomethodology approach.Research Result and Findings. The results show that there are two ways the coachmen practiced the recording method; the first to record the accounting for income, expenses, and savings in memory; record accounts payable on paper. Both of these recording methods are based on the value of responsibility. Parents (the elders) often give advice on this value through lumadu "openu de u taliyolo u otola, bo dila u wohiliyo" which means it's okay to lose what you buy, but not what people give

Islamic Ethnomethodology Studies to Uncover Local Cultural Values Behind Capital Accounting Practices

Purpose: The purpose of this study is to find the value of local wisdom behind the business capital of food stalls in Gorontalo. Methodology : the type of method used is qualitative. there are five stages of data analysis namely charity, knowledge of faith, revelation information, and courtesy. Findings: The informants obtained capital sourced from debt through their relatives, so there was no guarantee, interest, and flexible terms of debt repayment. Meanwhile, informants who used capital sourced from personal funds were because places to eat, equipment, and business equipment were inherited from their parents. So that informants only need to spend a small amount of money on starting a business. The capital practiced by the owners of the food stalls is conditional on non-material values ​​in the form of kinship. In the culture of the people of Gorontalo, the value of kinship is one of the spirits that the elders often internalize through the expression "dilla bo ilaato binthe wawu pale" This expression means a family statement because of blood relations or is still allied. Novelty: The novelty of this research is to present capital accounting practices based on local cultural value

Loss Accounting Practices among Takjil Sellers Grounded in Local Cultural And Religious Values

This study aims to formulate loss accounting practices by takjil sellers based on local cultural values. This research uses a qualitative method. This study uses an Islamic ethnomethodological approach with five data analysis stages: charity, knowledge, faith, revelation, and courtesy. The results of the study found two ways for takjil sellers to avoid losses: distributing the remaining takjil merchandise for free to neighbors and family and giving bonuses. This loss accounting practice is conditional on the value of sharing, among others. Within the Islamic culture of Gorontalo, elders commonly impart this principle using the expression "lumadu diila o'onto, bo wolu-woluwo," which signifies the presence of something unseen yet still existing. The meaning is that this expression teaches that in life, don't just chase what is visible but also look for something that is invisible but exists. The value of sharing among others is living with the spirit of seeking sustenance that God blesses. This research contributes to the existence of local wisdom value-based loss accounting practices. The conclusion from the findings of this research is that takjil sellers practice loss accounting, which is not limited to material (money) but is conditional on non-material values in the form of local wisdom and religiosity

Akuntansi potali: membangun praktik akuntansi penjualan di pasar tradisional (studi etnometodologi islam)

AbstractThis study aims to construct the efforts of traders to conduct sales accounting practices in traditional market Gorontalo. Research in sales accounting based on local wisdom is important to maintain the accounting sustainability in Indonesia. Islamic ethnomethodology is the approach used in this research. There are 5 stages of data analysis comprising of: amal, ilmu, iman, informasi wahyu, and ihsan (amiiin). The research finds two ways of selling accounting practices which are bargaining and giving bonus cake. These methods are driven by the spirits of Gorontalo Islamic culture, patience, persistence, and brotherhood. The spirits exist because the sellers have demand on income that represents blessing from God. The findings of this research are important because the existence of sales accounting based on Gorontalo’s cultural values have been successfully explored and proven.AbstrakPenelitian ini bertujuan untuk merumuskan cara pedagang di pasar tradisional Gorontalo mempraktikkan akuntansi penjualan. Penelitian akuntansi penjualan berbasis kearifan lokal penting untuk dilakukan sebagai upaya untuk menjaga kelangsungan akuntansi di Indonesia. Etnometodologi Islam adalah pendekatan yang digunakan dalam riset ini. Terdapat 5 tahap analisis data yaitu: amal, ilmu, iman, informasi wahyu, dan ihsan (amiiin). Hasil penelitian menemukan dua cara praktik akuntansi penjualan yaitu: tawar menawar dan memberikan bonus kue. Kedua cara tersebut digerakkan oleh semangat budaya Islam Gorontalo berupa kesabaran, kegigihan, dan persaudaraan. Semangat tersebut hidup karena para penjual ingin mendapatkan rejeki yang merupakan berkah dari Tuhan. Temuan riset ini penting karena berhasil menggali serta menunjukkan keberadaan akuntansi penjualan berbasis nilai budaya Gorontalo

Construct Loss Accounting Practices By Pangsit Traders Based On Faith In God

This study aims to construct loss accounting practices based on non-material values. This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The study results show that dumpling traders apply a strategy by not changing the selling price, raising the selling price when the price of essential commodities rises, looking for a crowded place to trade, and implementing a flexible selling price. This practice of accounting for losses requires the values of patience, gratitude, and compassion. This value lives based on faith that God is in control of sustenance. The implication of this finding is to present a holistic concept of accounting for losses, which does not only consist of material but also emotional and spiritual values

Investigate accounting practices by binte biluhuta sellers

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

PELATIHAN ANALISIS DATA MODEL MILES DAN HUBERMAN UNTUK RISET AKUNTANSI BUDAYA

This training comes from starting many accounting research based on local wisdom values. This is also in line with the interest of the Islamic Accounting Department students to study culture-based accounting research. However, this interest is still constrained by their shared understanding of data analysis to explore cultural accounting research. This training aims to increase students' knowledge of Islamic Accounting majors on the Miles and Huberman model data analysis for cultural accounting research. This training was divided into four stages; pre-test, material explanation, illustration of data analysis in cultural accounting research, and post-test. The training results showed an increase in students' understanding of Miles and Huberman's data analysis models for cultural accounting research. This increase in performance could be seen through the post-test results of the participants showing a higher score than the pre-test results.Abstrak: Pelatihan ini bertujuan untuk meningkatkan pemahaman mahasiswa jurusan Akuntansi Syariah tentang analisis data model Miles dan Huberman untuk riset akuntansi budaya. Pelatihan ini dibagi atas empat tahapan yaitu; pre test, penjelasan materi, ilustrasi penggunaan analisis data dalam riset akuntansi budaya, dan posttest. Hasil pelatihan menunjukkan bahwa terdapat peningkatan pemahaman mahasiswa tentang analisis data model Miles dan Huberman untuk riset akuntansi budaya. Peningkatan pemahaman tersebut terlihat melalui hasil post test para peserta menunjukkan angka yang lebih tinggi dibandingkan dengan hasil pretestnya.   Kata kunci: Akuntansi budaya; analisis data Miles dan Huberman; Kualitatif; Pelatiha

Construction Of Accounting Practice By Bendi Coachmen Based On Local Cultural Values

This research departs from the problem of the need for accounting studies based on local wisdom values. This study aims to reveal the values of local wisdom behind using income by bendi coachmen in Gorontalo. This research uses a type of qualitative method. Informants in this study were bendi coachmen in Gorontalo. The informants were selected using a purposive sampling technique. The data source in this research is primary data in the form of interviews and observation. There are five data analysis stages: charity, knowledge, faith, revelation information, and ihsan. The study results show that the bendi coachmen use their income not only to fulfil personal needs, such as building houses and paying for children's education but also to give alms and help, among others. The use of income to finance personal needs is conditional on the value of parental responsibility. Meanwhile, the use of income to give alms and help, among others, reflects the value of helping each other. This study contributes to the development of accounting science based on local wisdom values