ISLAMIC ETHNOMETHODOLOGY STUDY TO REVEAL LOCAL WISDOM VALUE BEHIND AGRICULTURAL ACCOUNTING PRACTICES
Abstract views: 95
,
PDF downloads: 63
Abstract
Penelitian ini berangkat dari permasalahan tentang semakin termarginalisasikan nilai-nilai budaya lokal akibat pengadopsian dan pengembangan riset akuntansi yang hanya berfokus pada nilai-nilai modernitas berupa egoisme, materialisme, dan sekularisme. Penelitian ini bertujuan untuk mengungkap nilai kearifan lokal di balik praktik akuntansi pertanian. Penelitian ini menggunakan pardigma Islam. Etnometodologi Islam adalah pendekatan yang digunakan dalam kajian ini. Terdapat lima tahapan analisis data yaitu amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil kajian menunjukkan terdapat dua praktik akuntansi pertanian yaitu keuntungan dan kerugian. Praktik akuntansi keuntungan hidup dengan semanagat tolong menolong atau dalam kebudayaan Islam Gorontalo lebih dikenal dengan sebutan huyula. Praktik akuntansi kerugian diimpelemtasikan oleh para petani dengan nilai kesabaran. Dalam kebudayaan Islam Gorontalo, nilai kesabaran tersebut sering diinternalisir oleh para tua-tua melalui ungkapan (lumadu) eya dila pito-pito’o artinya Tuhan tidak menutup mata. Makna ungkapan ini adalah apapun yang kita lakukan Allah selalu melihat. Implikasi penelitian ini adalah menghadirkan konsep akuntansi pertanian berbasis nilai kearifan lokal
This research departs from the problem of the increasingly marginalized local cultural values due to the adoption and development of accounting research that focuses only on modern values in the form of egoism, materialism, and secularism. This study aims to reveal the value of local wisdom behind agricultural accounting practices. This study uses an Islamic paradigm. Islamic ethnomethodology is the approach used in this study. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The results of the study show that there are two agricultural accounting practices, namely advantages and disadvantages. The accounting practice for living with the spirit of mutual help, or in Gorontalo's Islamic culture, is better known as huyula. Farmers with the value of patience implement the practice of accounting for losses. In the Islamic culture of Gorontalo, the elders often internalize the value of patience through the expression (lumadu) eya dila pito-pito'o, which means God does not close his eyes. This phrase means that whatever we do, Allah is always watching. The implication of this research is to present the concept of agricultural accounting based on local wisdom values.
References
Agustuliani, Awaliah, and Jamaluddin Majid. ‘Implementasi Nilai Itsar Membangun Konsep Harga Jual pada Pasar Pannampu Makassar’. Jurnal Ilmiah Akuntansi Peradaban 2, no. 1 (6 June 2016). https://doi.org/10.24252/jiap.v2i1.2996.
Amaliah, Tri Handayani, and Sugianto Sugianto. ‘Konsep Harga Jual Betawian Dalam Bingkai Si Pitung’. Jurnal Akuntansi Multiparadigma 9, no. 1 (30 April 2018). https://doi.org/10.18202/jamal.2018.04.9002.
Ataufiq, M Muhdi. ‘Penerapan Tradisi Payango Pada Rumah Tinggal Masyarakat Gorontalo Sebagai Upaya Pelestarian Budaya Lokal’. In Seminar Ikatan Peneliti Lingkungan Binaan Indonesia (IPLBI), A033–40, 2017. https://doi.org/10.32315/sem.1.a033.
Combs, Alan, Martin Samy, and Anastasia Myachina. ‘Cultural Impact on the Harmonisation of Russian Accounting Standards with the International Financial Reporting Standards: A Practitioner’s Perspective’. Journal of Accounting & Organizational Change 9, no. 1 (15 March 2013): 26–49. https://doi.org/10.1108/18325911311307195.
Daulima, Farha. Lumadu (Ungkapan) Sastra Lisan Daerah Gorontalo. Gorontalo: Galeri Budaya Daerah Mbu’i Bungale, 2009.
Ekasari, Kurnia. ‘Hermeneutika Laba Dalam Perspektif Islam’. Jurnal Akuntansi Multiparadigma 5, no. 1 (1 April 2014). https://doi.org/10.18202/jamal.2014.04.5006.
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.
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.
Mulawarman, Aji Dedi, and Ari Kamayanti. ‘Towards Islamic Accounting Anthropology: How Secular Anthropology Reshaped Accounting in Indonesia’. Journal of Islamic Accounting and Business Research 9, no. 4 (9 July 2018): 629–47. https://doi.org/10.1108/JIABR-02-2015-0004.
Niswatin. Noholo, Sahmin., Hartati Tuli, Ayu R Wuryandini, ‘Perilaku Pengusaha Mikro Betawi Perantauan Terhadap Cost Reduction’. Jurnal Akuntansi Multiparadigma 8, no. 2016 (2017): 427–43. https://doi.org/10.18202/jamal.2017.12.7064 Jurnal.
Russell, Shona, Markus J. Milne, and Colin Dey. ‘Accounts of Nature and the Nature of Accounts: Critical Reflections on Environmental Accounting and Propositions for Ecologically Informed Accounting’. Accounting, Auditing & Accountability Journal 30, no. 7 (18 September 2017): 1426–58. https://doi.org/10.1108/AAAJ-07-2017-3010.
Sari, Dian Purnama. ‘Apa Makna “Keuntungan” Bagi Profesi Dokter?’ Jurnal Akuntansi Multiparadigma 5, no. 1 (2014): 130–38. https://doi.org/10.18202/jamal.2014.04.5011.
Shima, Kim M., and David C. Yang. ‘Factors Affecting the Adoption of IFRS’. International Journal of Business 17, no. 3 (2012): 276–98.
Sumar, Warni Tune. Strategi Pemimpin Dalam Penguatan Iklim Sekolah Berbasis Budaya Kearifan Lokal (Budaya Huyula) Berdasarkan Pendidikan Karakter. Yogyakarta: Deepublish, 2018.
Thalib, Mohamad Anwar. Akuntansi Cinta Dalam Budaya Pernikahan Gorontalo. Jakarta: Perpusnas Press, 2022.
———. ‘Mohe Dusa : Konstruksi Akuntansi Kerugian’. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen 4, no. 1 (2019): 11–31. https://doi.org/10.18382.
Thalib, Mohamad Anwar, and Widy Pratiwi Monantun. ‘Konstruksi Praktik Akuntansi Tolobalango: Studi Etnometodologi Islam’. El Muhasaba Jurnal Akuntansi 13, no. 2 (6 July 2022): 85–97. https://doi.org/10.18860/em.v13i2.12915.
———. ‘Mosukuru: Sebagai Wujud Dari Metode Pencatatan Akuntansi Oleh Pedagang Di Pasar Tradisional Gorontalo’. Jurnal Akuntansi Integratif 8, no. 1 (2022): 44–62. https://doi.org/10.29080/jai.v8i1.816.
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.
Yusuf, A. Muri. Metode Penelitian Kuantitatif, Kualitatif & Penelitian Gabungan. Jakarta: Kencana, 2017.
Copyright (c) 2024 Kodifikasia
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
