Investigate accounting practices by binte biluhuta sellers
| Autor: | Mohamad Anwar Thalib, Vindi Paputungan, Widy Pratiwi Monantun, Ulvarien Ismail, Fatmawaty Damiti, Faisal Abdullah |
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| Jazyk: | English<br />Indonesian |
| Rok vydání: | 2023 |
| Předmět: | |
| Zdroj: | Journal of Islamic Accounting and Finance Research, Vol 5, Iss 1, Pp 21-42 (2023) |
| Druh dokumentu: | article |
| ISSN: | 2715-0429 2714-8122 |
| DOI: | 10.21580/jiafr.2023.5.1.15048 |
| Popis: | 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. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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