Mosukuru: Sebagai Wujud dari Metode Pencatatan Akuntansi oleh Pedagang di Pasar Tradisional Gorontalo

Authors

  • Mohamad Anwar Thalib IAIN Sultan Amai Gorontalo
  • Widy Pratiwi Monantun IAIN Sultan Amai Gorontalo

DOI:

https://doi.org/10.29080/jai.v8i1.816

Keywords:

Accounting Recording Method, Traditional Market, Islamic Ethnomethodology

Abstract

This study aims to construct the method of accounting records by traders in traditional markets. This study uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five stages of data analysis; amal, ilmu, iman, informasi wahyu, and ihsan (amiiin). The results of the study find that there are two methods of accounting records; first, record expenses on paper and in memory; second, record profits on paper and in memory. Both methods are driven by gratitude (sukuru) for the income given by God.

Downloads

Download data is not yet available.

References

Accounting Association. Committee to Prepare a Statement of Basic Accounting Theory American. 1966. A Statement of Basic Accounting Theory. Amerika Serikat.

Baruadi, Karmin, and Sunarty Eraku. 2018. Lenggota Lo Pohutu (Upacara Adat Perkawinan Gorontalo). Edited by Titin Paedasoi. 1st ed. Gorontalo: Ideas Publishing.

Burchell, S., Clubb, C. & Hopwood, A. G. 1985. “Accounting in Its Social Context: Towards a History of Value Added in UK.” Accounting, Organizations and Society. 10 (4): 381–413. https://doi.org/10.1016/0361-3682(85)90002-9.

Burchell Stuart, Clubb Coln, Hopwood Anthony, Hughes Jonh. 1980. “The Roles of Accounting in Organizations and Society.” Accounting, Organisation and Society. 5 (1): 5–27.

Cooper, Christine, Dean Neu, and Glen Lehman. 2003. “Globalisation and Its Discontents: A Concern about Growth and Globalization.” Accounting Forum 27 (4): 359–64. https://doi.org/10.1046/j.1467-6303.2003.00110.x.

Creswell, W John. 2014. Penelitian Kualitatif Dan Desain Riset Memilih Antara Lima Pendekatan. Terjemahan. Ahmad Lintang Lazuardi. Yogyakarta: Pustaka Pelajar.

Daulima, Farha. 2009. Lumadu (Ungkapan) Sastra Lisan Daerah Gorontalo. Gorontalo: Galeri Budaya Dareah Mbu’i Bungale.

Garfinkel, Harold. 1967. Studies in ETHNOMETHODOLOGY. Prentice Hall: New Jersey.

Harkaneri, Iwan Triyuwono, and Eko Ganis Sukoharsono. 2014. “Memahami Praktek Bagi-Hasil Kebun Karet Masyarakat Kampar Riau (Sebuah Studi Etnografi).” Al-Iqtishad 1 (10): 14–38. https://doi.org/10.24014/jiq.v10i2.3115.

Hofstede, G.H. 1986. “The Cultural Context of Accounting.” Accounting and Culture: Plenary Session Papers and Discussants’ Comments from the 1986 Annual Meeting of the American Accounting Association, 1–11.

Kamayanti, Ari. 2015. “Paradigma Penelitian Kualitatif Dalam Riset Akuntansi: Dari Iman Menuju Praktik.” Infestasi 11 (1): 1–10. https://doi.org/doi.org/10.21107/infestasi.v11i1.1119.

———. 2016a. “Integrasi Pancasila Dalam Pendidikan Akuntansi Melalui Pendekatan Dialogis.” Journal of Accounting and Business Education 2 (2): 1–16. https://doi.org/10.26675/jabe.v2i2.6063.

———. 2016b. Metodologi Penelitian Kualitatif Akuntansi Pengantar. Jakarta Selatan: Yayasan Rumah Peneleh.

Kamayanti, Ari, and Nurmala Ahmar. 2019. “Tracing Accounting in Javanese Tradition.” International Journal of Religious and Cultural Studies 1 (1): 15–24. https://doi.org/10.34199/ijracs.2019.4.003.

Kusdewanti, Amelia Indah, and Rina Hendrawaty. 2014. “Memaknai Manajemen Bisnis Islami Sebagai Kehidupan Yang Menghidupi.” IMANENSI: Jurnal Ekonomi, Manajemen Dan Akuntansi Islam 1 (2): 35–53. https://doi.org/10.34202/imanensi.2.1.2014.32-50.

Ludigdo, Unti, and Ari Kamayanti. 2012. “Pancasila as Accountant Ethics Imperialism Liberator.” World Journal of Social Sciences 2 (6): 159–68.

Mardiasmo. 2002. Akuntansi Sektor Publik. Yogyakarta: Penerbit Andi.

Mathews, M.R., and M.H.B. Perera. 1993. Accounting Theory and Development. Melbourne,: Thomas Nelson Australia.

Moleong, Lexy J. 2015. Metodologi Penelitian Kualitatif. Bandung: PT Remaja Roosdakarya.

Mulawarman., Aji Dedi, Ludigdo, Unti. 2010. “Metamorfosis Kesadaran Etis Holistik Mahasiswa Akuntansi Implementasi Pembelajaran Etika Bisnis Dan Profesi Berbasis Integrasi IESQ.” Jurnal Akuntansi Multiparadigma 1: 421–36. https://doi.org/10.18202/jamal.2010.12.7102.

Mulawarman, Aji Dedi. 2010. “Integrasi Paradigma Akuntansi: Refleksi Atas Pendekatan Sosiologi Dalam Ilmu Akuntansi.” Jurnal Akuntansi Multiparadigma 1 (1): 155–71. https://doi.org/10.18202/jamal.2010.04.7086.

———. 2012. “Akuntansi Syariah Di Pusaran Kegilaan ‘IFRS-IPAAS’ Neoliberal: Kritik Atas IAS 41 Dan IPSAS 27 Menegai Pertanian.” In Dipresentasikan Pada Acara Seminar Internasional Dalam Rangka 6th Hasanuddin Accounting Days, Universitas Hasanuddin, Makassar, 29 Januari 2012, 1–24. Makasar.

Musdalifa, Eva, and Aji Dedi Mulawarman. 2019. “Budaya Sibaliparriq Dalam Praktik Household Accounting.” Jurnal Akuntansi Multiparadigma 10 (3): 413–32. https://doi.org/10.21776/ ub.jamal.2019.10.3.24.

Nurhalimah, Achdiar Redy Setiawan, and Bambang Haryadi. 2019. “Praktik Akuntansi Manajemen Bisnis Besi Tua Berbasis Budaya Persaudaraan Madura.” Jurnal Akuntansi Multiparadigma 10 (1): 1–21. https://doi.org/10.18202/jamal.2019.04.10001.

Rimadani, Indriani Ayu, Achdiar Redy Setiawan, and Asim Asy. 2018. “Menelusuri Makna Keuntungan Di Balik Bertahannya Angkutan Umum ‘ Pedesaan .’” Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen 3 (1): 98–111. https://doi.org/10.18382/jraam.v3i2.98.

Sari, Dian Purnama. 2013. “Apa Makna ‘Keuntungan’ Bagi Profesi Dokter?” Jurnal Akuntansi Multiparadigma 5 (1): 130–38.

Sasmita, Dwinanda Adijaya, Ghozy Kamal Hanif, and Naufal Dzaky Arinata. 2019. “Interpretasi Praktik Akuntansi Menurut Perspektif Pengusaha Mikro Dan Kecil.” Jurnal Riset Akuntansi Mercubuana 3 (3): 180–88. https://doi.org/10.18382/jraam.v3/i3.180.

Setiawan, Achdiar Redi, Ari Kamayanti, and Aji Dedi Mulawarman. 2014. “Pengakuan Dosa [ Sopir ] A [Ng] Ku[n]Tan Pendidik : Studi Solipsismish.” The Journal of Education for Business, no. January 2017. https://doi.org/10.26675/jabe.v2i1.6051.

Shima, Kim M., and David C. Yang. 2012. “Factors Affecting the Adoption of IFRS.” International Journal of Business 17 (3): 276–98.

Sugiyono. 2014. Memahami Penelitian Kualitatif. Bandung: Penerbit Alfabeta.

Sumintarsih. 2011. Eksistensi Pasar Trdisional Relasi Dan Jaringan Pasar Tradisional Di Kota Surabaya, Jawa Timur. Yogyakarta: Kementrian kebudayaan dan pariwisata.

Suwardjono. 2011. Teori Akuntansi Pekerayasaan Pelaporan Keuangan. Ketiga. Yogyakarta: BPFE.

Thalib, Mohamad Anwar. 2017. “Akuntansi ‘Cinta’ Di Upacara Pernikahan Gorontalo, Studi Etnometodologi Islam.” Brawijaya.

———. 2019a. “Akuntansi ‘Huyula’ (Konstruksi Akuntansi Konsinyasi Berbasis Kecerdasan Intelektual, Emosional, Spiritual, Dan Sosial).” Jurnal Riset Akuntansi Mercubuana 5 (1): 97–110. https://doi.org/10.26486/jramb.v5i2.768.

———. 2019b. “Mohe Dusa : Konstruksi Akuntansi Kerugian.” Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen 4 (1): 11–31. https://doi.org/10.18382.

———. 2021. “‘ O Nga : Laa ’ Sebagai Wujud Akuntabilitas Biaya Pernikahan.” Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen 5 (1): 117–28. https://doi.org/doi.org/10.33795/jraam.v5i1.011 Informasi.

Thalib, Mohamad Anwar, Supandi Rahman, Mei K. Abdullah, and Yulia Puspitasari Gobel. 2021. “Akuntansi Potali: Membangun Praktik Akuntansi Penjualan Di Pasar Tradisional (Studi Etnometodologi Islam).” Jurnal Akuntansi AktualAkuntansi Aktual 8 (23): 25–38. https://doi.org/http://dx.doi.org/10.17977/um004v8i12021p25.

Triyuwono, Iwan. 2011. “Angels Sistem Penilaian Tingkat Kesehatan Bank Syariah.” Jurnal Akuntansi Multiparadigma. https://doi.org/10.18202/jamal.2011.04.7107.

Triyuwono, Iwan. 2006. “Akuntansi Syari’ah: Menuju Puncak Kesadaran Ketuhanan Manunggaling Kawulo Gusti.” Pidato Pengukuhan Guru Besar.

———. 2015a. “Akuntansi Malangan: Salam Satu Jiwa Dan Konsep Kinerja Klub Sepak Bola.” Jurnal Akuntansi Multiparadigma 6 (2): 290–303. https://doi.org/10.18202/jamal.2015.08.6023.

———. 2015b. “Filosofi Tauhid: Mendekonstruksi Pendidikan Akuntansi Syariah Yang Sekuler.” Workshop Nasional Kurikulum Akuntansi Sayriah, 6–7.

Ubaidillah, Ahmad, Sri Mulyani, and Dwi Erlin Effendi. 2013. “Makna Keuntungan Bagi Pedagang Kaki Lima (Studi Pada Pedagang Kaki Lima Di Bangsri Jepara).” Jurnal Akuntansi Dan IInvestasi 14 (1): 65–77.

Wiyarni, Iwan. Triyuwono, Unti Ludigdo, and Ali Djamhuri. 2014. “Living in Harmony: Financial Reporting Objective of Javanese Traditional Market Tranders.” The International Journal of Acc 22 (1): 1–12.

Zulfikar. 2008. “Menguak Akuntabilitas Dibalik Tabir Nilai Kearifan Budaya Jawa.” Jurnal Akuntansi Dan Keuangan 7 (September).

Downloads

Published

2022-07-10

How to Cite

Thalib, M. A., & Monantun, W. P. (2022). Mosukuru: Sebagai Wujud dari Metode Pencatatan Akuntansi oleh Pedagang di Pasar Tradisional Gorontalo. Akuntansi : Jurnal Akuntansi Integratif, 8(1). https://doi.org/10.29080/jai.v8i1.816