调查binte biluhuta卖家的会计实践

M. Thalib, Vindi Paputungan, Widy Pratiwi Monantun, Ulvarien Ismail, Fatmawaty Damiti, Faisal Abdullah
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引用次数: 0

摘要

目的——本研究旨在调查基于戈隆塔洛人当地智慧价值观的binte biluhuta卖家赚取收入的简单会计实践。方法——本研究采用伊斯兰范式和伊斯兰民族方法论方法。此外,本研究采用了定性的方法,通过观察和访谈。此外,还有五个数据分析阶段:慈善、知识、信仰、启示信息和礼貌。结果-研究结果显示,除疫情(新冠肺炎)和雨季外,卖家在斋月期间的大部分时间收入都较高。这种收入的核算是以耐心(sabari)和感激(mosukuru)的价值为条件的,以从安拉(全能的上帝)那里获得幸福的食物。含义-本研究的结果提出了binte biluhuta卖家的收入核算概念,该概念具有当地智慧和伊斯兰宗教价值。独创性-这项会计研究首次提出了binte biluhuta卖家的会计实践,这些实践以戈隆塔洛人的当地文化和宗教价值观为条件。
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Investigate accounting practices by binte biluhuta sellers
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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发文量
7
审稿时长
24 weeks
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