Jurnal Akuntansi Kontemporer
Vol 15, No 1 (2023)

KONSTRUKSI METODE PENCATATAN AKUNTANSI BERBASIS NILAI BUDAYA ISLAM GORONTALO

Mohamad Anwar Thalib (Institut Agama Islam Negeri Gorontalo)



Article Info

Publish Date
31 Jan 2023

Abstract

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.

Copyrights © 2023






Journal Info

Abbrev

JAKO

Publisher

Subject

Economics, Econometrics & Finance

Description

The Journal of Contemporary Accounting (JAKO) contains the original of research paper. It covers the results of research following topics: financial accounting, management accounting, accounting information systems, auditing, public sector accounting, corporate governance, taxation, and contemporary ...