Akuntansi Pendapatan berbasis Nilai Kearifan Lokal “Mopo’o Tanggalo Duhelo”
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Keywords:
income, bendi, Gorontalo, Islamic ethnomethodology
Abstract
This study aims to reveal the values of local wisdom behind the practice of income accounting. The paradigm used in this research is Islam. Ethnomethodology is chosen as the research approach. There are five stages of data analysis; charity, knowledge, faith, revealed information, and courtesy, The results of the study show that currently the daily income of the coachmen is less than in previous years. This is because currently there are many types of transportation that can be chosen by the community. Meanwhile, the coachmen could earn a lot of income when they sell horses. The income earned by the bendi charioteers is based on the value of patience. This value is reflected in the decision of the charioteers to stay in this profession even though their daily income is less than in previous years. This value is created on the basis of the belief that patience is needed in obtaining sustenance from God. In the culture of the Gorontalo people, parents (the elders) often give advice about the importance of patience in living life's problems through the expression (lumadu) mopo'odateo duhelo which means full of patience
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Yusuf, A. Muri. Metode Penelitian Kuantitatif, Kualitatif & Penelitian Gabungan. Jakarta: Kencana, 2017.
Baruadi, Karmin, and Sunarty Eraku. Lenggota Lo Pohutu (Upacara Adat Perkawinan Gorontalo). Edited by Titin Paedasoi. Gorontalo: Ideas Publishing, 2018.
Cooper, Christine, Dean Neu, and Glen Lehman. ‘Globalisation and Its Discontents: A Concern about Growth and Globalization’. Accounting Forum 27, no. 4 (2003): 359–64. https://doi.org/10.1046/j.1467-6303.2003.00110.x.
Daulima, Farha. Lumadu (Ungkapan) Sastra Lisan Daerah Gorontalo. Gorontalo: Galeri Budaya Daerah Mbu’i Bungale, 2009.
Garfinkel, Harold. Studies in Ethnomethodology. Prentice Hall: New Jersey, 1967.
Kamayanti, Ari. ‘Fobi(a)Kuntansi : Puisisasi Dan Refleksi Hakikat’. Jurnal Akuntansi Multiparadigma 7 (2016): 1–16. https://doi.org/10.18202/jamal.2016.04.7001.
———. Metodologi Penelitian Kualitatif Akuntansi Pengantar. Jakarta Selatan: Yayasan Rumah Peneleh, 2016.
Kamayanti, Ari, and Nurmala Ahmar. ‘Tracing Accounting in Javanese Tradition’. International Journal of Religious and Cultural Studies 1, no. 1 (2019): 15–24. https://doi.org/10.34199/ijracs.2019.4.003.
Kaunang, Brando, and Stanley Kho Walandouw. ‘Penerapan Metode Activity Based Costing System Dalam Menentukan Besarnya Tarif Jasa Rawat Inap Pada Rumah Sakit Umum Bethesda Kota Tomohon’. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi 3, no. 1 (2015): 1214–21.
Khairi, Mohammad Shadiq. ‘Memahami Spiritual Capital Dalam Organisasi Bisnis Melalui Perspektif Islam’. Jurnal Akuntansi Multiparadigma 4, no. 2 (2013): 165–329. https://doi.org/10.18202/jamal.2013.08.7198.
Mulawarman, Aji Dedi. ‘Integrasi Paradigma Akuntansi: Refleksi Atas Pendekatan Sosiologi Dalam Ilmu Akuntansi’. Jurnal Akuntansi Multiparadigma 1, no. 1 (2010): 155–71. https://doi.org/10.18202/jamal.2010.04.7086.
Ningrum, Dewi Agustya, Nora Vista Arafah, Darno, and Wulan Purnamasari. ‘Evaluasi Pengakuan Pendapatan Jasa Kontrak Konstruksi Menurut PSAK No. 34 Pada PT. Nastek Mustika Abadi’. Jurnal Pajak Vokasi (JUPASI) 2, no. 2 (2021): 70–77.
Prasdika, Danang, Robiatul Auliyah, and Achdiar Redy Setiawan. ‘Menguak Nilai Dan Makna Di Balik Praktik Penentuan Harga Sewa : Studi Fenomenologis Pada Pengusaha Kos-Kosan’. Jurnal Infestasi 14, no. 1 (2018): 40–56. https://doi.org/10.21107/infestasi.v14i1.4259.
Setiawan, Achdiar Redi, Ari Kamayanti, and Aji Dedi Mulawarman. ‘Pengakuan Dosa [ Sopir ] A [Ng] Ku[n]Tan Pendidik : Studi Solipsismish’. The Journal of Education for Business, no. January 2017 (2014). https://doi.org/10.26675/jabe.v2i1.6051.
Shima, Kim M., and David C. Yang. ‘Factors Affecting the Adoption of IFRS’. International Journal of Business 17, no. 3 (2012): 276–98.
Sugiyono. Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif Dan R&D). Bandung: ALFABETA, CV, 2012.
Suyitno. Metode Penelitian Kualitatif. Edited by Ahmad Tanzeh. Tulungagung: Akademia Pustaka, 2018.
Sylvia. ‘Membawakan Cinta Untuk Akuntansi’. Jurnal Akuntansi Multiparadigma 5, no. 212 (2014). http://dx.doi.org/10.18202/jamal.2014.04.5012.
Thalib, Mohamad Anwar. ‘“ O Nga : Laa ” Sebagai Wujud Akuntabilitas Biaya Pernikahan’. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen 5, no. 1 (2021): 117–28. https://doi.org/doi.org/10.33795/jraam.v5i1.011 Informasi.
———. ‘Mohe Dusa : Konstruksi Akuntansi Kerugian’. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen 4, no. 1 (2019): 11–31. https://doi.org/10.18382.
———. ‘The Importance of Accounting Investigation in Wedding Ceremony in Gorontalo’. Imperial Journal of Interdisciplinary Research (IJIR) 3, no. 1 (2016): 420–28.
Triyuwono, Iwan. ‘Akuntansi Malangan: Salam Satu Jiwa Dan Konsep Kinerja Klub Sepak Bola’. Jurnal Akuntansi Multiparadigma 6, no. 2 (2015): 290–303. https://doi.org/10.18202/jamal.2015.08.6023.
———. ‘Akuntansi Syari’ah: Menuju Puncak Kesadaran Ketuhanan Manunggaling Kawulo Gusti’. Pidato Pengukuhan Guru Besar, 2006.
Triyuwono, Iwan. ‘Angels Sistem Penilaian Tingkat Kesehatan Bank Syariah’. Jurnal Akuntansi Multiparadigma, 2011. https://doi.org/10.18202/jamal.2011.04.7107.
Wahyuni, Lisa. ‘Pelestarian Transportasi Bendi Oleh Komunitas Bendi Kota Padang Sebagai Warisan Budaya’. Polibisnis 9, no. 1 (2019): 81–89.
Wendi, Eko Jundri, and Yurni Suasti. ‘Segmentasi Pasar Angkutan Bendi Di Kota Solok’. Jurnal Buana 2, no. 3 (2018): 806. https://doi.org/10.24036/student.v2i3.137.
Widhianningrum, Purweni, and Nik Amah. ‘Akuntansi Ketoprak: Sebuah Pendekatan Etnografi Masyarakat Seni Ketoprak Di Pati’. Assets: Jurnal Akuntansi Dan Pendidikan 3, no. 2 (2014): 136. https://doi.org/10.25273/jap.v3i2.1218.
Wirawan.I.B. Teori-Teori Sosial Dalam Tiga Paradigma. jakarta: Prenadamedia Group, 2014.
Yunus, Rasid. ‘Transformasi Nilai-Nilai Budaya Lokal Sebagai Upaya Pembangunan Karakter Bangsa (Penelitian Studi Kasus Budaya Huyula Di Kota Gorontalo)’. Jurnal Penelitian Pendidikan 14, no. 1 (2013): 65–77.
Yusuf, A. Muri. Metode Penelitian Kuantitatif, Kualitatif & Penelitian Gabungan. Jakarta: Kencana, 2017.
Published
2024-04-29
How to Cite
Thalib, Mohamad Anwar. 2024. “Akuntansi Pendapatan Berbasis Nilai Kearifan Lokal ‘Mopo’o Tanggalo Duhelo’”. Shafin: Sharia Finance and Accounting Journal 4 (1), 35-46. https://doi.org/10.19105/sfj.v4i1.12261.
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