Investigate accounting practices by binte biluhuta sellers

Mohamad Anwar Thalib*    -  Institut Agama Islam Negeri Sultan Amai Gorontalo, Indonesia
Vindi Paputungan  -  Institut Agama Islam Negeri Sultan Amai Gorontalo, Indonesia
Widy Pratiwi Monantun  -  Institut Agama Islam Negeri Sultan Amai Gorontalo, Indonesia
Ulvarien Ismail  -  Institut Agama Islam Negeri Sultan Amai Gorontalo, Indonesia
Fatmawaty Damiti  -  Universitas Negeri Gorontalo, Indonesia
Faisal Abdullah  -  Flinders University, Australia

(*) Corresponding Author
DOI: 10.21580/jiafr.2023.5.1.15048

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.

Keywords: accounting; income; binte biluhuta; Islamic value; culture

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