Refleksi Nilai Di Balik Penetapan Harga Umoonu

Amaliah, Tri Handayani; Mattoasi, Mattoasi

doi:10.21776/ub.jamal.2020.11.2.24

Cited by 6 publications

(7 citation statements)

References 58 publications

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“…The meaning of this phrase teaches that in life, do not just pursue what is visible but also look for something that is invisible but exists (Daulima, 2009). Furthermore, profit accounting practices based on local wisdom values align with several previous studies (Amaliah & Mattoasi, 2020;Ariyanto et al, 2017;Musdalifa & Mulawarman, 2019). Meanwhile, in the context of this study, the informants have divine awareness of their income.…”

Section: Jiafr | 31supporting

confidence: 80%

“…The cultural values that have descended into shaping these accounting practices are in line with what Amaliah & Mattoasi (2020) found that accounting, in this case, in the form of selling prices, is not only able to tell about how important the role of cost elements is in efforts to achieve the maximization of profit figures. Apart from the cost factor, another crucial aspect, namely culture, plays a role in the price generation process.…”

Section: Previous Research On Local Cultural Accountingsupporting

confidence: 54%

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Investigate accounting practices by binte biluhuta sellers

Thalib,

Paputungan,

Monantun

et al. 2023

JIAFR

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Purpose - This study aims to investigate simple accounting practices focusing on earning income by binte biluhuta sellers based on the local wisdom values of the Gorontalo people.Method - This study uses an Islamic paradigm with an Islamic ethnomethodology approach. Futher, the study uses the qualitative approach through observation and interview, In addition, there are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy.Result - The results of the study showed that sellers earned higher income during the holy month of Ramadan most of the time except pandemic (covid-19) and rainy season. Accounting for this income is conditional on the value of patience (sabari) and gratitude (mosukuru) to obtain blessed sustenance from Allah (The Almighty God).Implication - The results of this study presented the concept of income accounting by binte biluhuta sellers with local wisdom and Islamic religiosity values.Originality - This accounting study is the first to raise accounting practices by binte biluhuta sellers that are conditional on the local cultural and religious values of the Gorontalo people.

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Section: Jiafr | 31supporting

confidence: 80%

Section: Previous Research On Local Cultural Accountingsupporting

confidence: 54%

Investigate accounting practices by binte biluhuta sellers

Thalib,

Paputungan,

Monantun

et al. 2023

JIAFR

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show abstract

“…Keuntungan yang diperoleh dari penentuan harga jual merupakan hasil dari interkasi yang dilakukan melalui sebuah kesepakatan. Tidak dapat dipungkiri bahwa harga realitasnya selalu bersentuhan dengan aktifitas manusia baik individu maupun dalam lingkup suatu organisasi (Amaliah & Mattoasi, 2020).…”

Section: Pendahuluanunclassified

Makna Penentuan Harga Jual Ikan Tuna di Kawasan Teluk Tomini: Studi Interaksionisme Simbolik

Bagusta,

Amaliah,

Badu

2024

jar

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Penelitian ini bertujuan untuk mengungkap makna dalam praktik penentuan harga jual ikan tuna oleh nelayan di kawasan teluk tomini. Teknik pengumpulan data dilakukan dengan melakukan observasi dan wawancara. Penelitian interaksionisme simbolik melalui tahap analisis reduksi data, penyajian data, indeksikalitas, refleksifitas dan penarikan kesimpulan. Hasil dari penelitian ini menunjukan bahwa penentuan harga jual dapat dilihat dari sisi non material yang diantaranya harga jual dapat diartikan sebagai sikap tanggung jawab seorang nelayan sebagai kepala keluarganya kepada keluarga untuk mencari nafkah, Kebiasaan turun temurun Gemar Memberi (Mohongi) sebagai wujud kebersamaan antar masyarakat pesisir memberikan hasil tangkap ikan, dan adanya makna gotong royong (heluma) dalam sebuah praktik penentuan harga jual yang dilakukan oleh nelayan. hal tersebut menjadikan makna rasa syukur kepada hasil tangkapan nelayan.

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“…Sementara kelompok kedua melihatnya sebagai piutang karena kebiasaan dalam masyarakat Kecamatan Lowokwaru terkait praktik buwuh memiliki konsekuensi berupa utang-piutang, sehingga terdapat kewajiban untuk mengembalikan sejumlah atau bentuk tertentu sesuai dengan yang telah diserahkan sebelumnya. Selanjutnya, dalam studi yang dilakukan oleh (Amaliah & Mattoasi, 2020), mereka mengeksplorasi refleksi nilai yang mendasari penetapan harga. Hasil penelitian ini menyimpulkan bahwa penetapan harga umoonu mencerminkan nilai ketaatan terhadap Sang Pencipta dan motoliango (kasih sayang).…”

Section: Hasil Dan Pembahasanunclassified

Refleksi Nilai Huyula di balik Praktik Akuntansi oleh Pengusaha Depot Air Minum

Thalib,

Kumadji,

Edis

et al. 2023

GAAR

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Purpose: This research aims to photograph the accounting implemented by Drinking Water Depot entrepreneurs, which requires local wisdom values Methodology/approach: this research uses a spiritual (Islamic) paradigm. Islamic ethnomethodology is the approach. The type of method used is qualitative. There are two types of data collection in the form of: structured interviews and passive participant observation. The informants were selected using a purposive sampling technique. Results/findings: The study shows two accounting practices by Drinking Water Depot entrepreneurs, namely capital accounting practices. The capital used by Drinking Water Depot entrepreneurs comes from bank loans, leasing, and personal money. Furthermore, accounting practice takes the form of a simple recording method; Drinking Water Depot entrepreneurs carry out simple records on paper, and other informants only record accounting related to business development capital in memory. This accounting practice lives with local cultural values in the form of huyula (help). This value is reflected in establishing a Drinking Water depot business, which is not limited to obtaining material benefits but also aims to help residents obtain clean water closer to where they live. Limitations: the limitations of this research lie in the informants; this study has not provided information from drinking water depot users/customers Contribution: the contribution of this research is to present the concept of accounting practices by Drinking Water Depot entrepreneurs based on local wisdom values in the form of huyula (help)

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Refleksi Nilai Di Balik Penetapan Harga Umoonu

Cited by 6 publications

References 58 publications

Investigate accounting practices by binte biluhuta sellers

Investigate accounting practices by binte biluhuta sellers

Makna Penentuan Harga Jual Ikan Tuna di Kawasan Teluk Tomini: Studi Interaksionisme Simbolik

Refleksi Nilai Huyula di balik Praktik Akuntansi oleh Pengusaha Depot Air Minum

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