ISLAMIC ETHNOMETHODOLOGY STUDY TO REVEAL LOCAL WISDOM VALUE BEHIND AGRICULTURAL ACCOUNTING PRACTICES

2024-01-22T10:09:37+07:00

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.

INTERNALIZATION OF RELIGIOUS MODERATION VALUE THROUGH FATHUL KUTUB PROGRAM FOR 6 GRADE STUDENTS AT AL IMAN ISLAMIC BOARDING SCHOOL PONOROGO

2024-01-21T09:18:42+07:00

Radikalisme dan ekstremisme bermula dari cara keagamaan yang eksklusif dan fanatisme dalam mazhab. Pesantren/pondok pesantren sebagai lembaga pendidikan tertua di Indonesia pun tak luput dari berbagai stigmatisasi karena dianggap sebagai tempat persemaian pemahaman agama yang tidak moderat. Pondok Pesantren Al-Iman yang berlokasi di Ponorogo, Jawa Timur, aktif melakukan internalisasi nilai moderasi beragama sebagai salah satu upaya menghilangkan stigma tersebut. Salah satunya dilaksanakan dengan program Fathul Kutub yang wajib diikuti oleh seluruh siswa kelas 6 KMI (setingkat aliyah kelas 3). Dengan menggunakan jenis penelitian lapangan dan penggalian data melalui wawancara, diperoleh dua kesimpulan. Pertama, pada program Fathul Kutub, mahasiswa dibiasakan mempelajari kasus-kasus kontemporer yang dikontekstualisasikan dengan menggunakan berbagai referensi buku, baik klasik maupun kontemporer. Agar santri terbiasa menyikapi perbedaan pendapat yang disebabkan oleh perbedaan referensi dan menekankan bahwa tidak ada kebenaran tunggal dalam madzhab. Kedua, tahapan analisis kajian pada program Fathul Kutub terdiri atas; seminar tentang metodologi interpretasi; analisa masalah; presentasi hasil analisis. Program tersebut merupakan bukti nyata kontribusi pesantren al-Iman dalam menghalau paham radikal dengan pendekatan Islam moderat. Dampak dari program tersebut, hingga saat ini belum ada satu pun alumni Pondok Pesantren al-Iman Ponorogo yang terafiliasi dengan organisasi transnasional radikal.

Radicalism and extremism originated from an exclusive religious way and fanaticism in madhab. Pesantren/boarding school as the oldest educational institution in Indonesia has not escaped from various stigmatizations because it is considered a nursery for immoderate religious understanding. Al-Iman Islamic Boarding School located in Ponorogo, East Java, actively internalizes the value of religious moderation as one of the efforts to eliminate the stigma. One of them is carried out with Fathul Kutub program which must be followed by all students of 6th grade KMI (at the same level as 3rd grade aliyah). By using this type of field research and data mining through interviews, two conclusions were obtained. First, in Fathul Kutub program, students are accustomed to study contemporary cases that are contextualized using various book references, both classical and contemporary. So that students are accustomed to dealing with differences of opinion caused by differences in references and emphasizing that there is no single truth in madhhab. Second, the stages of study analysis in the Fathul Kutub program consist of; seminar on interpretation methodology; problem analysis; presentation of analysis results. The program is clear evidence of the contribution of al-Iman Islamic boarding school in dispelling radical understanding with a moderate Islamic approach. The impact of the program, until now there is not a single alumni of the al-Iman Ponorogo Islamic Boarding School affiliated with radical transnational organizations.

Kodifikasia

ISLAMIC ETHNOMETHODOLOGY STUDY TO REVEAL LOCAL WISDOM VALUE BEHIND AGRICULTURAL ACCOUNTING PRACTICES

INTERNALIZATION OF RELIGIOUS MODERATION VALUE THROUGH FATHUL KUTUB PROGRAM FOR 6 GRADE STUDENTS AT AL IMAN ISLAMIC BOARDING SCHOOL PONOROGO