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All Journal Jurnal Inovasi Al-Ulum Jurnal Akuntansi Multiparadigma Jurnal Mirai Management Jurnal Akuntansi Aktual Management and Economics Journal (MEC-J) AKTSAR: Jurnal Akuntansi Syariah SEIKO : Journal of Management & Business Jambura Accounting Review Jurnal Tabarru': Islamic Banking and Finance IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam ATESTASI : Jurnal Ilmiah Akuntansi Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Ideas: Jurnal Pendidikan, Sosial dan Budaya Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Amal Ilmiah : Jurnal Pengabdian Kepada Masyarakat Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Seminar Nasional Peningkatan Mutu Pendidikan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Mahasiswa Akuntansi
Niswatin
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

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Akuntansi Hak dan Kewajiban: Refleksi Akuntansi Nelayan Juragan Muslim di Kawasan Teluk Tomini Niswatin Niswatin; Nilawaty Yusuf; Nur Fadilah Arsyad; Mohamad Yuda Olatapa; Siti Aisyah Bahsuan
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i2.5403

Abstract

This research aims to reveal the meaning of accounting for muslim skipper fishermen in the tomini bay area. Symbolic interactionism is the research method used in this research. The symbolic interactionist approach is also used as a data collection technique as well as a unit of analysis. The data used are (1) the results of interviews with the boat owner as ship owners and retainers (2) results of observations of fishermen's activities and interactions with crew members and their environment (3) documents such as worksheets and financial reports. This research determines that there is a mutual need for interaction between the boat owner and the captain or crew member. Boat owner who has the right to share business profits fairly to the crew in the form of transparent accounting records and crew members who have the obligation to carry out their responsibilities to the boat owner.
Co-Authors Agung Prasetyo Amu Aldiwanto Landali Aldiwanto Landali Amir Lukum Anisa Larasati Panyilie Aprilia Umrah Daud Ayu Rakhma Wuryandini Ayu Rakhma Wuryandini Badu, Ronald S. Dewi Indrayani Hamim Fadila Nurul Zalsabila FARA DITA Fatmawaty Damity Fitri Azzahra Raharja Friska Talib Hartati Tuli Hartono Hartono Helmiyanto Abas Ika Julianti Syahbudin Ikrar Afandi Imran R Hambali Kartika Fatmawati Pausther La Ode Rasuli La Ode Rasuli La Ode Rasuli Maharani Mahdalena Mahdalena Mardlia A. Buato Mattoasi, Mattoasi Mohamad Yuda Olatapa Muh. Fachrul Ilmi Jibu Muhamad Abdul Latif Muhamad Rifki Botutihe Botutihe Uno Muliyani Mahmud Nadira S. Sidik Nilawaty Yusuf Nismawati Ali Noholo, Sahmin Nur Ainun Nisya Mohi Nur Fadilah Arsyad Nurhayati Panigoro Pakaya, Lukman Pausther, Kartika Fatmawati Rasuli, La Ode Rianti Daud Rily Pilomonu Ronal S. Badu Roy Hasiru Siti Aisyah Bahsuan Sri Wulandari Putri Busa Sugiantoro Sugiantoro Tanti Taha Maya Tri Handayani Amaliah, Tri Handayani Tuli, Hartati Usman - Victorson Taruh Wiji Lestari Suwanto Wuryandini, Ayu R Zulkifli Bokiu