Akuntansi Pendapatan Jasa Berbasis Nilai Mohe;hea Dan Huyula

Thalib, Mohamad Anwar

doi:10.35593/apaji.v4i2.44

Cited by 5 publications

(9 citation statements)

References 12 publications

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“…The third stage of analysis is faith (iman). The faith referred to in the ethnomethodological analysis of Islam are non-material values in the form of emotional (include local wisdom) and spiritual values from the expressions and actions or ways of life of fellow group members (Thalib, 2019b(Thalib, , 2019a(Thalib, , 2021(Thalib, , 2022a(Thalib, , 2022b(Thalib, , 2022cTalib et al, 2021;Talib & Monantun, 2022a, 2022b. Technically in this study, faith analysis serves to reveal nonmaterial values, both the value of local wisdom and religiosity, from the way students practice capital accounting.…”

Section: Methodsmentioning

confidence: 88%

“…The second stage of data analysis is knowledge (ilmu). This analysis seeks to find the rational meaning of the expressions and actions of fellow group members (Thalib, 2019b(Thalib, , 2019a(Thalib, , 2021(Thalib, , 2022a(Thalib, , 2022b(Thalib, , 2022cTalib et al, 2021;Talib & Monantun, 2022a, 2022b. Technically in this research, the scientific analysis reveals the rational meaning of students' expressions and actions when practicing capital accounting.…”

Section: Methodsmentioning

confidence: 97%

“…Garfinkel defines ethnomethodology as a study that studies the way of life of group members, which is believed to be created by the creativity of fellow group members without any interference from God (Garfinkel, 1967;Kamayanti, 2016bKamayanti, , 2019. Islamic ethnomethodology is a study that studies the way of life of group members whose practice is essentially created with the permission of the Creator (Thalib, 2019b(Thalib, , 2019a(Thalib, , 2021(Thalib, , 2022a(Thalib, , 2022b(Thalib, , 2022cTalib et al, 2021;Talib & Monantun, 2022a, 2022b. The Islamic ethnomethodology approach was chosen because this research aims to study how students are majoring in Islamic accounting practice capital accounting with the requirements of cultural values and religiosity.…”

Section: Methodsmentioning

confidence: 99%

“…The five data analysis techniques are the first charity (amal) analysis. This analysis serves to find expressions or actions from group members that have rational meanings and are understood by fellow group members (Thalib, 2019b(Thalib, , 2019a(Thalib, , 2021(Thalib, , 2022a(Thalib, , 2022b(Thalib, , 2022cTalib et al, 2021;Talib & Monantun, 2022a, 2022b. Technically, charity analysis is used to find all the expressions and actions of Islamic accounting students in practicing capital accounting.…”

Section: Methodsmentioning

confidence: 99%

“…The fourth stage of analysis is information revelation (informasi wahyu). This analysis serves to relate the non-material values of the way of life of fellow group members with the values contained in the Qur'an and Hadith (Thalib, 2019b(Thalib, , 2019a(Thalib, , 2021(Thalib, , 2022a(Thalib, , 2022b(Thalib, , 2022cTalib et al, 2021;Talib & Monantun , 2022a, 2022b. The fifth stage is good deeds (Ihsan) analysis.…”

Section: Methodsmentioning

confidence: 99%

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Portrait of Capital Accounting Practiced by Students of Sharia Accounting Department From Gorontalo Ethnic

Thalib

2022

etihad

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This study aims to reveal the values of local wisdom from the way students majoring in Islamic accounting from the Gorontalo tribe practice capital accounting. This study uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five data analysis stages: charity (amal), knowledge (ilmu), faith (iman), information revelation (informasi wahyu), and good deeds (ihsan). The results showed that before receiving the scholarship, the initial capital to finance college was obtained by students from both their parents and their families. The practice of capital accounting is conditional on the value of local wisdom in the form of responsibility. This value is one of the advice the elders often express through lumadu "delo sipati lo malu'o tiloliyo kulu-kulu wala'iyo modudu'o which has a meaning in the form of a feeling of family responsibility".Penelitian ini bertujuan untuk mengungkap nilai-nilai kearifan lokal dari cara mahasiswa jurusan akuntansi syariah yang berasal dari suku Gorontalo mempraktikkan akuntansi modal. Penelitian ini menggunakan paradigma Islam dengan pendekatan etnometodologi Islam. Terdapat lima tahapan analisis data yaitu amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil penelitian menunjukkan bahwa sebelum menerima beasiswa maka modal awal untuk membiayai kuliah diperoleh oleh mahasiswa dari kedua orang tua dan keluarga mereka. Praktik akuntansi modal tersebut syarat dengan nilai kearifan lokal berupa tanggung jawab. Nilai ini merupakan salah satu nasihat yang sering diungkapkan oleh tua-tua melalui lumadu “delo sipati lo malu’o tiloliyo kulu-kulu wala’iyo modudu’o yang memiliki makna berupa perasaan tanggung jawab keluarga”.

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Section: Methodsmentioning

confidence: 88%

Section: Methodsmentioning

confidence: 97%

Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

See 3 more Smart Citations

Portrait of Capital Accounting Practiced by Students of Sharia Accounting Department From Gorontalo Ethnic

Thalib

2022

etihad

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Unveiling iconic sounds as intangible cultural heritage of a tourist city

Mediastika,

Sudarsono,

Utami

et al. 2024

JCHMSD

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PurposeThis study is part of a series aimed at improving the city's environment, as fully restoring the past soundscape is hardly feasible. The initial study aims to uncover the city's sound characteristics, including iconic sounds that have shaped the city's environment for decades, contributing to its status as Indonesia's second most popular tourist destination. This stage is critical for informing policymaking to carefully manage and enhance the urban acoustic environment in alignment with the preserved culture.Design/methodology/approachThe city's sound profile was examined using standard urban sound taxonomies. The study used quantitative methods, including (1) sound pressure level (SPL) measurements and sound recordings, (2) in situ surveys and (3) memory-based surveys. The first set of data were compared to current standards and standard urban sound taxonomies, while the second set was analysed to determine the median rating score for determining the soundscape dimensions. The third data set was used to identify the specific acoustic aspects inherent in Yogyakarta.FindingsYogyakarta's acoustic environment was bustling, with traffic noise and human activities dominating the soundscape, surpassing the standard levels. Many sounds not classified in standard urban sound taxonomies were present, showing the diverse nature of urban sound classification, particularly in a cultural and traditional city like Yogyakarta. The memory-based survey unveils Yogyakarta's two most remarkable soundmarks, “gamelan” and “andong”, which support the findings of prior studies. The in situ survey rated the city's acoustic environment as eventful, pleasurable and generally appropriate, emphasising the presence of cultural sounds unique to Yogyakarta, even though they are not fully audible in the current environment.Originality/valueThe standard sound taxonomies used in urban areas need to be adjusted to include the unique sounds produced by cultural and traditional activities in developing countries. The ordinates and subordinates of the taxonomies also need to be updated. When cultural and daily activities are massively seen in a particular city, the sounds they produce can be recalled exclusively as the city's signature. It is urgent to implement policies to safeguard the few remaining soundmarks before they disappear entirely.

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Ama:nati as a Non-Material Value of Accounting Practices

Thalib

2023

AKTSAR

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This study aims to find the value of local wisdom behind how students majoring in Islamic accounting from the Gorontalo tribe practice accounting. This study uses the Islamic paradigm. The approach chosen is Islamic ethnomethodology. The study results indicate that trust (Amanah) is a non-material value that is the leading spirit of Gorontalo ethnic students practicing accounting. The value of this mandate is reflected in the decisions of students who use educational assistance funds from the government to meet all needs related to supporting their education, such as buying books, paying for boarding houses, and laptops. In the culture of the Gorontalo people, this Amanah value is often advised by the elders through lumadu "openu de moputi tulalo, bo dila moputi baya". It means to be ashamed. The feeling of shame is one of them if the local community cannot maintain their mandate. In Islamic religious law, the value of trust is found in Surah an-Nisa verse 58.

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Akuntansi Pendapatan Jasa Berbasis Nilai Mohe;hea Dan Huyula

Cited by 5 publications

References 12 publications

Portrait of Capital Accounting Practiced by Students of Sharia Accounting Department From Gorontalo Ethnic

Portrait of Capital Accounting Practiced by Students of Sharia Accounting Department From Gorontalo Ethnic

Unveiling iconic sounds as intangible cultural heritage of a tourist city

Ama:nati as a Non-Material Value of Accounting Practices

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