Budaya Persaudaraan Khas Madura Dalam Pengelolaan Bisnis Besi Tua

Nurhalimah, Nurhalimah; Setiawan, Achdiar Redy; Haryadi, Bambang

doi:10.18202/jamal.2019.04.10001

Cited by 15 publications

(16 citation statements)

References 31 publications

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“…It provides awareness (good deeds) that accounting practised by students is not limited to the material but conditions with the value of local wisdom in the form of trust and religiosity. It is in line with the findings of several previous researchers, such as (Rahmawati & Yusuf, 2020;Zulfikar, 2008;Nurhalimah et al, 2019;Budiasih, 2014;Niswatin & Mahdalena, 2016).…”

Section: Resultssupporting

confidence: 93%

“…The reconstruction of input and output accountability is expressed in group activities (sitting together to solve a problem). Furthermore, there is (Nurhalimah et al, 2019) through a study of scrap metal business management accounting practices based on the Madura brotherhood culture. The research results show that business capital is obtained from other parties through loans based on family ties and high mutual trust.…”

Section: Theoretical Reviewmentioning

confidence: 99%

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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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Section: Resultssupporting

confidence: 93%

Section: Theoretical Reviewmentioning

confidence: 99%

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

Thalib

2023

AKTSAR

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“…Furthermore, there is (Nurhalimah et al, 2019), through a study of scrap metal business management accounting based on the Madura brotherhood culture. The research results show that business capital is obtained from other parties through loans based on family ties and high mutual trust.…”

Section: Resultsmentioning

confidence: 99%

“Mosukuru To Eya” Uncovering The Local Cultural Values Behind Profit

Thalib

2023

EL MUHASABA

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Purpose: This study aims to find the value of local wisdom behind income accounting practiced by traders in Gorontalo food stalls.Method: This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and good deeds.Results: The study found that traders earn higher income on Thursday and Sunday nights. Meanwhile, traders experienced a decrease in their income during the Covid 19 pandemic. Traders used their income to finance operational, personal, and charity business needs. The income accounting practice lives with gratitude to God (mosukuru to Eya). In Islamic culture, elders often internalize these values through lumadu "diila o'onto, bo wolu-woluwo" which means invisible but there.Implications: The implication of this research is that it is an effort to preserve local culture-based income accounting.Novelty: This study presents the concept of income accounting based on local cultural values of the Gorontalo people.

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“…Pada gambar 6 sebelumnya menunjukkan contoh indeksikalitas dan refleksivitas dalam etnometodologi yang ditemukan oleh (Nurhalimah, Setiawan, & Haryadi, 2019) melalui kajian tentang "Praktik Akuntansi Manajemen Bisnis Besi Tua berbasis Budaya Persaudaraan Madura". Indeksikalitas pertama yang ditemukan dari praktik akuntansi budaya tersebut adalah "kongsi".…”

Section: Hasil Dan Pembahasanunclassified

Peningkatan Pemahaman Mahasiswa Jurusan Akuntansi Syariah tentang Penggunaan Pendekatan Etnometodologi

Thalib

2023

JPE

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Purpose: The research departs from the problem of the need for more understanding of students majoring in Islamic accounting regarding the use of social theory (ethnomethodology) for the study of cultural accounting. This is reflected, among others, that there are still many students majoring in Sharia accounting who have yet to be able to complete their studies on time. This study aims to increase the understanding of students majoring in Islamic accounting about the ethnomethodology approach, especially the use of this approach in cultural accounting research. Methodology: There are three methods in the implementation of the training. First, the presentation of ethnomethodology, which includes the definition of ethnomethodology, indexicality data analysis techniques, and reflexivity data analysis techniques, and giving examples of the use of ethnomethodology in everyday life. Second, giving examples of cultural accounting research using an ethnomethodology approach that has been published in nationally accredited journals, there are three examples of previous research provided, namely research published in Sinta journals. Third, training on the use of ethnomethodology for accounting research. Results: Corrupt behavior among regional elites still occurs because The training results show an increase in the understanding of students majoring in Islamic accounting about the use of ethnomethodology for cultural accounting research. Furthermore, students have used this approach in cultural accounting research. Conclusion: through this activity, it can be concluded that there is an increase in students' understanding of the use of an ethnomethodological approach to cultural accounting research

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Budaya Persaudaraan Khas Madura Dalam Pengelolaan Bisnis Besi Tua

Cited by 15 publications

References 31 publications

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

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

“Mosukuru To Eya” Uncovering The Local Cultural Values Behind Profit

Peningkatan Pemahaman Mahasiswa Jurusan Akuntansi Syariah tentang Penggunaan Pendekatan Etnometodologi

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