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Abstract

This study aims to reveal the local cultural values behind income accounting practices by ilabulo sellers. This study uses an Islamic paradigm with an Islamic ethnomethodological approach. The results of the study show that ilabulo sellers use their income to finance personal needs, such as making this income as capital to return to selling ilabulo, finance household needs, and in addition to their children's snacks. Furthermore, the ilabulo sellers use their income to share among themselves, such as with scavengers. The income accounting practice is driven by compassion (motoliango). In the culture of the Gorontalo people, there is lumadu (expression) “delo tombowata lo tabo wau labiya" which means like a mixture of fat and sago. This expression contains the meaning of a sakinah household life. "Diila o'onto, bo wolu-woluwo" means invisible, but there. This phrase teaches that in life, do not just chase what is visible but also look for something that is not visible but exists. The following research recommendation is to examine accounting practices by sellers of traditional food in the form of binthe biluhuta. The implication of this research is to present accounting practices by Ilabulo sellers based on local cultural values.


 

Keywords

income local culture Islamic ethnomethodology Ilabulo

Article Details

How to Cite
Thalib, M. A., Malik, A., Ibrahim, C., & Ahaya, M. S. (2023). Uncovering Local Cultural Values Behind Income Accounting Practices By Ilabulo Sellers: Islamic Ethnomethodology Study. J-EBIS (Jurnal Ekonomi Dan Bisnis Islam), 8(2), 305-326. Retrieved from https://journal.iainlangsa.ac.id/index.php/ebis/article/view/6116

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