Investigate accounting practices by binte biluhuta sellers

Authors

  • Mohamad Anwar Thalib Institut Agama Islam Negeri Sultan Amai Gorontalo http://orcid.org/0000-0001-5263-3625
  • Vindi Paputungan Institut Agama Islam Negeri Sultan Amai Gorontalo
  • Widy Pratiwi Monantun Institut Agama Islam Negeri Sultan Amai Gorontalo
  • Ulvarien Ismail Institut Agama Islam Negeri Sultan Amai Gorontalo
  • Fatmawaty Damiti Universitas Negeri Gorontalo
  • Faisal Abdullah Flinders University

DOI:

https://doi.org/10.21580/jiafr.2023.5.1.15048

Keywords:

accounting, income, binte biluhuta, Islamic value, culture

Abstract

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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Published

2023-03-31

Issue

Vol. 5 No. 1 (2023)

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