Construction Of Accounting Practice By Bendi Coachmen Based On Local Cultural Values

Abstract

This research departs from the problem of the need for accounting studies based on local wisdom values. This study aims to reveal the values of local wisdom behind using income by bendi coachmen in Gorontalo. This research uses a type of qualitative method. Informants in this study were bendi coachmen in Gorontalo. The informants were selected using a purposive sampling technique. The data source in this research is primary data in the form of interviews and observation. There are five data analysis stages: charity, knowledge, faith, revelation information, and ihsan. The study results show that the bendi coachmen use their income not only to fulfil personal needs, such as building houses and paying for children's education but also to give alms and help, among others. The use of income to finance personal needs is conditional on the value of parental responsibility. Meanwhile, the use of income to give alms and help, among others, reflects the value of helping each other. This study contributes to the development of accounting science based on local wisdom values.