“…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.…”