Mohamad Anwar Thalib | IAIN Sultan Amai Gorontalo (original) (raw)

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Papers by Mohamad Anwar Thalib

Research paper thumbnail of Reflection of Huyula Ambu Value Behind Accounting Practices in Welcoming the Holy Month of Ramadhan

Research paper thumbnail of Understanding Capital Accounting Practices by Laundry Entrepreneurs Based on Local Wisdom Values

Studi Akuntansi, Keuangan, dan Manajemen, Jan 3, 2024

Research paper thumbnail of Uncovering Local Cultural Values Behind Income Accounting Practices By Ilabulo Sellers: Islamic Ethnomethodology Study

J-EBIS: Jurnal Ekonomi dan Bisnis Islam/J-EBIS (Jurnal Ekonomi dan Bisnis Islam), Dec 31, 2023

Research paper thumbnail of Construction of Household Accounting Practices: an Islamic Ethnomethodological Study

Research paper thumbnail of Reflection of Local Cultural Values behind Loss Accounting Practices by Ilabulo Sellers

International Journal of Accounting and Management Information Systems, Dec 12, 2023

Research paper thumbnail of Refleksi Nilai “Mopo’O Tanggalo Duhelo” DI Balik Pendapatan Oleh Kusir Bendi: Studi Etnometodologi Islam

Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY), Jun 19, 2022

Research paper thumbnail of Loss Accounting Practices among Takjil Sellers Grounded in Local Cultural And Religious Values

Jurnal Al Qardh/Jurnal Al-Qardh, Dec 31, 2023

Research paper thumbnail of Culture of “Delo Tombowa Lo Tabo Wau Labiya” in Capital Accounting Practices by Ilabulo Traders

Jurnal Al-Iqtishad, Dec 30, 2023

Research paper thumbnail of Unraveling Gorontalo's Local Wisdom: The Essence of Cost Accounting Practice

Jurnal Bisnis & Akuntansi/Jurnal Bisnis dan Akuntansi, Dec 27, 2023

Research paper thumbnail of Reflection of “O Nga: Laa” Value behind Capital Accounting Practices by Farmers

Research paper thumbnail of Menguak Nilai Kearifan Lokal di Balik Praktik Akuntansi Biaya oleh Para Petani: Studi Etnometodologi Islam

MEDIA BISNIS/Media Bisnis, Oct 16, 2023

Research paper thumbnail of Refleksi Nilai Huyula di balik Praktik Akuntansi oleh Pengusaha Depot Air Minum

Goodwood Akuntansi dan Auditing Reviu (Online), Dec 14, 2023

Research paper thumbnail of Mengungkap Praktik Akuntansi Pendapatan oleh Para Guru Honorer TK

Goodwood Akuntansi dan Auditing Reviu, Nov 3, 2023

Research paper thumbnail of Reflection of Non-Material Values Behind Takjil Accounting Practices: A Study of Islamic Ethnomethodology

Research paper thumbnail of Responsibility as the Spirit of Zakat Accounting Practices: Islamic Ethnomethodology Study

Research paper thumbnail of Refleksi Nilai-Nilai Non Materi di Balik Penggunaan Pendapatan oleh Guru Honorer

Reviu Akuntansi, Manajemen, dan Bisnis, Dec 4, 2023

Research paper thumbnail of Studi Etnometodologi Islam untuk Mengupas Praktik Akuntansi Hutang

Jurnal Akuntansi, Keuangan, dan Manajemen

Purpose: This study explores debt accounting practices conditional on non-material values. Method... more Purpose: This study explores debt accounting practices conditional on non-material values. Method: This study uses an Islamic paradigm, qualitative method, and Islamic ethnomethodological approach. There were five data analysis stages: charity, knowledge, faith, revelation information, and ihsan. Result: The study results show that there is a practice of debt accounting in the form of sources of debt funds obtained from friends and relatives. Debt funds are intended only to finance urgent needs. Debt repayment is performed through salary deductions and repayments assisted by the husband. The debt was recorded. This debt accounting practice requires non-material value in the form of responsibility. This value is reflected in the informants' actions, who only make loans when there is an urgent need, and the informants record the debts made and the date of payment of the debt. Limitation: A limitation of this research is that no documentation was found on the method of recording de...

Research paper thumbnail of SABARI, IHILASI, DAN SYUKURU (Menguak Nilai-Nilai Kearifan Lokal Dibalik Praktik Akuntansi Keuntungan)

AKADEMIKA

This research departs from the problem of the lack of profit accounting studies that raise the va... more This research departs from the problem of the lack of profit accounting studies that raise the values of local wisdom. The purpose of this study is to reveal the values of local wisdom behind the profit accounting practice by meatball traders in Gorontalo. This study uses a qualitative method. The results show that profit accounting practiced by meatball traders in Gorontalo is based on local wisdom values in the form of patience (sabari), sincerity (ihilah), and gratitude (syukuru). These three values are reflected in the actions of traders who are still trying to make halal profits despite a drastic decline in income in the midst of the COVID-19 pandemic, and the decision of traders to set aside part of their profits for charitable activities such as making donations and becoming donors for iftar activities in the holy month of Ramadan.

Research paper thumbnail of Understanding Zakat Accounting Practices Based on Local Cultural Value: A Study of Islamic Ethnomethodology

Al Dzahab

Tujuan Penelitian: Penelitian ini bertujuan untuk memahami praktik akuntansi zakat berbasis nilai... more Tujuan Penelitian: Penelitian ini bertujuan untuk memahami praktik akuntansi zakat berbasis nilai-nilai budaya lokal. Desain/Metodologi/Pendekatan Penelitian: Penelitian ini menggunakan paradigma Islam dengan pendekatan etnometodologi Islam. Terdapat lima tahapan analisis data yaitu; amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil Penelitian: Hasil penelitian menunjukkan bahwa terdapat praktik akuntansi zakat berupa mengumpulkan dana zakat sesuai dengan ketetapan pemerintan, melakukan pencatatan dana zakat di kertas secara sederhana, zakat dikumpulkan dalam bentuk uang tunai. Praktik akuntansi zakat ini syarat dengan nilai amanah. Nilai tersebut tercermin melalui tindakan para amil dan muzakki yang mengumpulkan serta membayar zakat berdasarkan keyakinan bahwa zakat merupakan kewajiban bagi umat muslim. Dalam kebudayaan Islam Gorontalo, nilai amanah tersebut sering dinasihatkan oleh para tua-tua melalui lumadu “diila o’onto, bo wolu-woluwo” artinya tidak kelihatan tetapi ada. Mak...

Research paper thumbnail of Studi Etnometodologi Islam: Mengupas Praktik Akuntansi berbasis Nilai Budaya Lokal

Jurnal Buana Akuntansi

This study aims to reveal accounting practices in implementing iftar at the mosque. This study us... more This study aims to reveal accounting practices in implementing iftar at the mosque. This study uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and ihsan. The results of the study show that first, the costs for breaking the fast are borne by 3 to 5 heads of households; second, the amount of cost to buy heavy consumption is adjusted to the ability of the group who is willing to give iftar; the third is infaq costs that are voluntary. The practice of cost accounting in organizing iftar at the mosque is conditional on the value of togetherness, whose ultimate goal is to expect ridho from the Creator. In the Islamic culture of Gorontalo, the elders often advise these values through lumadu (advice) "diila o'onto, bo wolu-woluwo". It means invisible but there. This phrase teaches that in life, don't just chase what is visible but also look for something that is invi...

Research paper thumbnail of Reflection of Huyula Ambu Value Behind Accounting Practices in Welcoming the Holy Month of Ramadhan

Research paper thumbnail of Understanding Capital Accounting Practices by Laundry Entrepreneurs Based on Local Wisdom Values

Studi Akuntansi, Keuangan, dan Manajemen, Jan 3, 2024

Research paper thumbnail of Uncovering Local Cultural Values Behind Income Accounting Practices By Ilabulo Sellers: Islamic Ethnomethodology Study

J-EBIS: Jurnal Ekonomi dan Bisnis Islam/J-EBIS (Jurnal Ekonomi dan Bisnis Islam), Dec 31, 2023

Research paper thumbnail of Construction of Household Accounting Practices: an Islamic Ethnomethodological Study

Research paper thumbnail of Reflection of Local Cultural Values behind Loss Accounting Practices by Ilabulo Sellers

International Journal of Accounting and Management Information Systems, Dec 12, 2023

Research paper thumbnail of Refleksi Nilai “Mopo’O Tanggalo Duhelo” DI Balik Pendapatan Oleh Kusir Bendi: Studi Etnometodologi Islam

Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY), Jun 19, 2022

Research paper thumbnail of Loss Accounting Practices among Takjil Sellers Grounded in Local Cultural And Religious Values

Jurnal Al Qardh/Jurnal Al-Qardh, Dec 31, 2023

Research paper thumbnail of Culture of “Delo Tombowa Lo Tabo Wau Labiya” in Capital Accounting Practices by Ilabulo Traders

Jurnal Al-Iqtishad, Dec 30, 2023

Research paper thumbnail of Unraveling Gorontalo's Local Wisdom: The Essence of Cost Accounting Practice

Jurnal Bisnis & Akuntansi/Jurnal Bisnis dan Akuntansi, Dec 27, 2023

Research paper thumbnail of Reflection of “O Nga: Laa” Value behind Capital Accounting Practices by Farmers

Research paper thumbnail of Menguak Nilai Kearifan Lokal di Balik Praktik Akuntansi Biaya oleh Para Petani: Studi Etnometodologi Islam

MEDIA BISNIS/Media Bisnis, Oct 16, 2023

Research paper thumbnail of Refleksi Nilai Huyula di balik Praktik Akuntansi oleh Pengusaha Depot Air Minum

Goodwood Akuntansi dan Auditing Reviu (Online), Dec 14, 2023

Research paper thumbnail of Mengungkap Praktik Akuntansi Pendapatan oleh Para Guru Honorer TK

Goodwood Akuntansi dan Auditing Reviu, Nov 3, 2023

Research paper thumbnail of Reflection of Non-Material Values Behind Takjil Accounting Practices: A Study of Islamic Ethnomethodology

Research paper thumbnail of Responsibility as the Spirit of Zakat Accounting Practices: Islamic Ethnomethodology Study

Research paper thumbnail of Refleksi Nilai-Nilai Non Materi di Balik Penggunaan Pendapatan oleh Guru Honorer

Reviu Akuntansi, Manajemen, dan Bisnis, Dec 4, 2023

Research paper thumbnail of Studi Etnometodologi Islam untuk Mengupas Praktik Akuntansi Hutang

Jurnal Akuntansi, Keuangan, dan Manajemen

Purpose: This study explores debt accounting practices conditional on non-material values. Method... more Purpose: This study explores debt accounting practices conditional on non-material values. Method: This study uses an Islamic paradigm, qualitative method, and Islamic ethnomethodological approach. There were five data analysis stages: charity, knowledge, faith, revelation information, and ihsan. Result: The study results show that there is a practice of debt accounting in the form of sources of debt funds obtained from friends and relatives. Debt funds are intended only to finance urgent needs. Debt repayment is performed through salary deductions and repayments assisted by the husband. The debt was recorded. This debt accounting practice requires non-material value in the form of responsibility. This value is reflected in the informants' actions, who only make loans when there is an urgent need, and the informants record the debts made and the date of payment of the debt. Limitation: A limitation of this research is that no documentation was found on the method of recording de...

Research paper thumbnail of SABARI, IHILASI, DAN SYUKURU (Menguak Nilai-Nilai Kearifan Lokal Dibalik Praktik Akuntansi Keuntungan)

AKADEMIKA

This research departs from the problem of the lack of profit accounting studies that raise the va... more This research departs from the problem of the lack of profit accounting studies that raise the values of local wisdom. The purpose of this study is to reveal the values of local wisdom behind the profit accounting practice by meatball traders in Gorontalo. This study uses a qualitative method. The results show that profit accounting practiced by meatball traders in Gorontalo is based on local wisdom values in the form of patience (sabari), sincerity (ihilah), and gratitude (syukuru). These three values are reflected in the actions of traders who are still trying to make halal profits despite a drastic decline in income in the midst of the COVID-19 pandemic, and the decision of traders to set aside part of their profits for charitable activities such as making donations and becoming donors for iftar activities in the holy month of Ramadan.

Research paper thumbnail of Understanding Zakat Accounting Practices Based on Local Cultural Value: A Study of Islamic Ethnomethodology

Al Dzahab

Tujuan Penelitian: Penelitian ini bertujuan untuk memahami praktik akuntansi zakat berbasis nilai... more Tujuan Penelitian: Penelitian ini bertujuan untuk memahami praktik akuntansi zakat berbasis nilai-nilai budaya lokal. Desain/Metodologi/Pendekatan Penelitian: Penelitian ini menggunakan paradigma Islam dengan pendekatan etnometodologi Islam. Terdapat lima tahapan analisis data yaitu; amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil Penelitian: Hasil penelitian menunjukkan bahwa terdapat praktik akuntansi zakat berupa mengumpulkan dana zakat sesuai dengan ketetapan pemerintan, melakukan pencatatan dana zakat di kertas secara sederhana, zakat dikumpulkan dalam bentuk uang tunai. Praktik akuntansi zakat ini syarat dengan nilai amanah. Nilai tersebut tercermin melalui tindakan para amil dan muzakki yang mengumpulkan serta membayar zakat berdasarkan keyakinan bahwa zakat merupakan kewajiban bagi umat muslim. Dalam kebudayaan Islam Gorontalo, nilai amanah tersebut sering dinasihatkan oleh para tua-tua melalui lumadu “diila o’onto, bo wolu-woluwo” artinya tidak kelihatan tetapi ada. Mak...

Research paper thumbnail of Studi Etnometodologi Islam: Mengupas Praktik Akuntansi berbasis Nilai Budaya Lokal

Jurnal Buana Akuntansi

This study aims to reveal accounting practices in implementing iftar at the mosque. This study us... more This study aims to reveal accounting practices in implementing iftar at the mosque. This study uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and ihsan. The results of the study show that first, the costs for breaking the fast are borne by 3 to 5 heads of households; second, the amount of cost to buy heavy consumption is adjusted to the ability of the group who is willing to give iftar; the third is infaq costs that are voluntary. The practice of cost accounting in organizing iftar at the mosque is conditional on the value of togetherness, whose ultimate goal is to expect ridho from the Creator. In the Islamic culture of Gorontalo, the elders often advise these values through lumadu (advice) "diila o'onto, bo wolu-woluwo". It means invisible but there. This phrase teaches that in life, don't just chase what is visible but also look for something that is invi...

Research paper thumbnail of Akuntansi Cinta dalam Budaya Pernikahan Gorontalo

Perpusnas Press, 2022

Keragaman budaya Indonesia dapat terlihat pada prosesi pernikahan yang khas dan unik pada masing-... more Keragaman budaya Indonesia dapat terlihat pada prosesi pernikahan yang khas dan unik pada masing-masing daerah. Provinsi Gorontalo, misalnya, yang terkenal dengan napas ajaran Islam membawa pengaruh ajaran Islam ke dalam adat istiadatnya yang dapat dijejaki dalam semboyan adat "adati hula-hula syareati-syareati hula-hula to kitabullah". Buku ini berusaha mendeskripsikan cara masyarakat Gorontalo mempraktikkan akuntansi di upacara pernikahan dengan menggunakan pendekatan etnometodologi Islam. Praktik akuntansi di upacara pernikahan bermula dari cinta di antara sepasang kekasih