Budaya Sipallambi’ Dalam Praktik Bagi Hasil

Rahmawati, Rahmawati; Yusuf, Marwah

doi:10.21776/ub.jamal.2020.11.2.23

Cited by 5 publications

(6 citation statements)

References 66 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%

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%

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

Thalib

2023

AKTSAR

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“…This corresponds with the conclusions drawn by Rahmawati & Yusuf, (2020) in their investigation of the sipallambi culture's profit-sharing practices. Their research demonstrates that the sharing of harvests by sharecroppers is not solely aimed at providing income assistance to others.…”

Section: Give Bonusessupporting

confidence: 89%

Loss Accounting Practices among Takjil Sellers Grounded in Local Cultural And Religious Values

Thalib,

Jusuf,

Tariki

et al. 2023

AL-QARDH

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This study aims to formulate loss accounting practices by takjil sellers based on local cultural values. This research uses a qualitative method. This study uses an Islamic ethnomethodological approach with five data analysis stages: charity, knowledge, faith, revelation, and courtesy. The results of the study found two ways for takjil sellers to avoid losses: distributing the remaining takjil merchandise for free to neighbors and family and giving bonuses. This loss accounting practice is conditional on the value of sharing, among others. Within the Islamic culture of Gorontalo, elders commonly impart this principle using the expression "lumadu diila o'onto, bo wolu-woluwo," which signifies the presence of something unseen yet still existing. The meaning is that this expression teaches that in life, don't just chase what is visible but also look for something that is invisible but exists. The value of sharing among others is living with the spirit of seeking sustenance that God blesses. This research contributes to the existence of local wisdom value-based loss accounting practices. The conclusion from the findings of this research is that takjil sellers practice loss accounting, which is not limited to material (money) but is conditional on non-material values in the form of local wisdom and religiosity.

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“…Makna keempat adalah "keuntungan" kepuasan batin apabila pasien yang dirawatnya dapat sembuh. Selanjutnya terdapat (Rahmawati & Yusuf, 2020) melalui kajian tentang praktik akuntansi bagi hasil. Hasil studi tersebut menunjukkan bahwa sistem pembagian hasil panen yang dilakukan petani penggarap bukan semata-mata digunakan untuk memberikan atau membantu orang lain agar mendapatkan pendapatan.…”

Section: Penggunaan Pendapatan Untuk Kegiatan Amalunclassified

“…Hal ini tercermin dalam pemaknaan konsep laba secara nonmaterial, yang bertujuan untuk menghindari konflik. Selanjutnya, hasil kajian ini sedana dengan temuan beberapa penelitian sebelumnya seperti (Anindita & Hamidah, 2020;Musdalifa & Mulawarman, 2019;Paranoan, 2015;Rahmawati & Yusuf, 2020;Salle, 2015;Siskawati & Surya, 2015;Tanasal et al, 2019) Selanjutnya nilai non materi berupa ibadah yang menjadi semangat dari para guru honorer menggunakan pendapatan mereka sejalan dengan perintah Allah khususnya dalam informasi wahyu Q.S Al Baqarah 2 ayat 254) Artinya: "Wahai orang-orang yang beriman! Infakkanlah sebagian dari rezeki yang telah Kami berikan kepadamu sebelum datang hari ketika tidak ada lagi jual beli, tidak ada lagi persahabatan, dan tidak ada lagi syafaat.…”

Section: Penggunaan Pendapatan Untuk Kegiatan Amalunclassified

Refleksi Nilai-Nilai Non Materi di Balik Penggunaan Pendapatan oleh Guru Honorer

Thalib

2023

Rambis

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Purpose: This study aims to reveal the non-material values behind the salary of honorary teachers. Methodology/approach: This research uses the Islamic paradigm. The approach used is Islamic ethnomethodology. There are five data analysis stages: charity, knowledge, faith, revelation information, and ihsan. The method used is qualitative, with data collection techniques in structured interviews and passive participatory observation. Results/findings: The results of the study show that there is a value of responsibility and worship behind the use of income by honorary teachers. This value of responsibility is reflected through the actions of honorary teachers in using their income to finance their personal and family needs. The value of worship is reflected in the decision of honorary teachers to use the income they earn for charity activities. Even if the income they earn is tiny, sufficient, or a lot, honorary teachers will continue to try to set aside the income they earn for charity. Limitations: This study was limited by the time available to collect data. The research was only carried out briefly; some important aspects may have yet to be revealed.. Contribution: The results of this research can be a basis for developing better education policies that consider non-material aspects of supporting honorary teachers and improving the quality of education.

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Budaya Sipallambi’ Dalam Praktik Bagi Hasil

Cited by 5 publications

References 66 publications

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

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

Loss Accounting Practices among Takjil Sellers Grounded in Local Cultural And Religious Values

Refleksi Nilai-Nilai Non Materi di Balik Penggunaan Pendapatan oleh Guru Honorer

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