Reflection of Local Wisdom Values behind Accounting Practices in Tumbilotohe Culture
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Abstract
This study explores the integration of local wisdom into accounting practices in the Tumbilotohe culture, framed within an Islamic paradigm and using an Islamic ethnomethodological approach. Data were collected through structured interviews, passive participant observation, and documentary analysis using a qualitative methodology. These were analyzed through the stages of charity, knowledge, faith, revelation information, and courtesy. The findings reveal that the Tumbilotohe Implementation Committee self-funded its activities through accounting practices that are deeply intertwined with values of sincerity, struggle, and sacrifice that are emblematic of the Gorontalo tribe's cultural and Islamic traditions. Central to these traditions is the vow "batanga pomaya, nyawa podungalo" (the self is devoted, life is at stake), which is part of the "Paduma" - five sacred agreements symbolizing the tribe's commitment to their land, including prioritizing religion, glorifying the land, devoting oneself to the land, sacrificing property, and risking life. The study concludes that accounting practices in the Tumbilotohe cultural celebration transcend mere financial transactions and are significantly influenced by local wisdom and religious values. This reflects the community's commitment to preserving their culture and embodying Paduma principles in organizing and defending their heritage, and provides a nuanced understanding of the role of cultural and religious values in shaping accounting practices in the Gorontalo community.
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Thalib, M. A., & Briando, B. (2023). Reflection of Local Wisdom Values behind Accounting Practices in Tumbilotohe Culture. Invest Journal of Sharia & Economic Law, 3(2), 264-283. https://doi.org/10.21154/invest.v3i2.7585
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Garfinkel, Harold. Studies in Ethnomethodology. Prentice Hall: New Jersey, 1967.
Handoko, Daiyinta C. P., and Syamsul Huda. ‘Menilik Akuntabilitas Akuntansi Dari Budaya Islam’. Tirtayasa Ekonomika 13, no. 2 (31 October 2018): 330–38. https://doi.org/10.35448/jte.v13i2.4320.
Hariyani, Diyah Santi. Pengantar Akuntansi I (Teori & Praktik). Malang: Aditya Media Publishing, 2016.
Hartono, Hartono, and Namira Ufrida Rahmi. Pengantar Akuntansi. Yogyakarta: Deepublish, 2018.
Hasibuan, Henny Triyana. ‘Penerapan Akuntansi Dalam Prespektif Budaya Jawa Pada Pedagang Nasi Jinggo Di Denpasar’. Jurnal Inovasi Penelitian 2, no. 1 (30 May 2021): 149–60. https://doi.org/10.47492/jip.v2i1.615.
Hopwood, Anthony G. ‘Accounting and Everyday Life: An Introduction’ 19, no. 3 (1994). https://doi.org/10.1016/0361-3682(94)90037-X.
Jasin, Johan. ‘Value in Executing Tumbilo Tohe (Pairs of Lights) Each End of Ramadan As One Manifestation of the Practice of Pancasila by People of Gorontalo’. Journal of Humanity 3, no. 1 (2015): 1–13. https://doi.org/10.14724/03.01.
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 Religiositas Keilmuan (Edisi Revisi). Penerbit Peneleh, 2020.
———. ‘Paradigma Penelitian Kualitatif Dalam Riset Akuntansi: Dari Iman Menuju Praktik’. Infestasi 11, no. 1 (2015): 1–10. https://doi.org/doi.org/10.21107/infestasi.v11i1.1119.
Kamayanti, Ari, and Nurmala Ahmar. ‘Tracing Accounting in Javanese Tradition’. International Journal of Religious and Cultural Studies 1, no. 1 (9 February 2019): 17–26. https://doi.org/10.34199/ijracs.2019.4.003.
Latuconsina, Fitriah Bidari, Iwan Triyuwono, and Aji Dedi Mulawarman. ‘Revealing Practices of Fishermen Profit Sharing: An Ethnomethodology Study’. Jurnal Ilmiah Akuntansi Dan Bisnis 17, no. 1 (8 January 2022): 128–45. https://doi.org/10.24843/JIAB.2022.v17.i01.p09.
Musdalifa, Eva, and Aji Dedi Mulawarman. ‘Budaya Sibaliparriq Dalam Praktik Household Accounting’. Jurnal Akuntansi Multiparadigma 10, no. 3 (31 December 2019). https://doi.org/10.21776/ub.jamal.2019.10.3.24.
Nugraha, Romy. ‘Menggagas Penerapan Kode Etik Akuntan Publik dalam Budaya Bugis’. Jurnal Akuntansi Multiparadigma 12, no. 2 (31 August 2021): 413–30. https://doi.org/10.21776/ub.jamal.2021.12.2.24.
Nur, Anis Jakfar, and Syahril Syahril. ‘Akuntansi Budaya Kokocoran Di Kepulauan Kangean Kabupaten Sumenep Madura’. Journal of Accounting and Financial Issue (JAFIS) 3, no. 2 (31 October 2022): 16–26. https://doi.org/10.24929/jafis.v3i2.2276.
Rahman, Yuyanti, Sahmin Noholo, and Ivan Rahmat Santoso. ‘Konsep Akuntansi Syariah Pada Budaya Mahar’. Jurnal Akuntansi Multiparadigma 10, no. 1 (2019): 82–101. http://dx.doi.org/10.18202/jamal.2019.04.10005 Jurnal.
Rimadani, Indriani Ayu, Achdiar Redy Setiawan, and Asim Asy. ‘Menelusuri Makna Keuntungan Di Balik Bertahannya Angkutan Umum “ Pedesaan ”’. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen 3, no. 1 (2018): 98–111. https://doi.org/10.18382/jraam.v3i2.98.
Sodikin, Slamet Sugiri, Riyono, Bogat Agus. Akuntansi Pengantar 1. Yogyakarta: Sekolah Tinggi Ilmu Manajemen YKPN, 2016.
Sugiyono. Metode Penelitian Bisnis: Pendekatan Kuantitatif, Kualitatif, Kombinasi Dan R&D. Bandung: CV. Alfabeta, 2017.
Thalib, Mohamad Anwar. Akuntansi Cinta Dalam Budaya Pernikahan Gorontalo. Jakarta: Perpusnas Press, 2022.
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.
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.
Yusuf, A. Muri. Metode Penelitian Kuantitatif, Kualitatif & Penelitian Gabungan. Jakarta: Kencana, 2017.