Journal of Accounting Inquiry最新文献

筛选

英文中文

Islamic Ethnomethodology Studies to Uncover Local Cultural Values Behind Capital Accounting Practices 伊斯兰民族方法学研究揭示资本会计实践背后的地方文化价值

Journal of Accounting Inquiry Pub Date : 2023-09-09 DOI: 10.14421/jai.2023.2.1.052-059

Mohamad Anwar Thalib, Lizatul Zanna, Fatma Rauf, Susanti Rasyid

{"title":"Islamic Ethnomethodology Studies to Uncover Local Cultural Values Behind Capital Accounting Practices","authors":"Mohamad Anwar Thalib, Lizatul Zanna, Fatma Rauf, Susanti Rasyid","doi":"10.14421/jai.2023.2.1.052-059","DOIUrl":"https://doi.org/10.14421/jai.2023.2.1.052-059","url":null,"abstract":"Purpose: The purpose of this study is to find the value of local wisdom behind the business capital of food stalls in Gorontalo. Methodology : the type of method used is qualitative. there are five stages of data analysis namely charity, knowledge of faith, revelation information, and courtesy. Findings: The informants obtained capital sourced from debt through their relatives, so there was no guarantee, interest, and flexible terms of debt repayment. Meanwhile, informants who used capital sourced from personal funds were because places to eat, equipment, and business equipment were inherited from their parents. So that informants only need to spend a small amount of money on starting a business. The capital practiced by the owners of the food stalls is conditional on non-material values in the form of kinship. In the culture of the people of Gorontalo, the value of kinship is one of the spirits that the elders often internalize through the expression \"dilla bo ilaato binthe wawu pale\" This expression means a family statement because of blood relations or is still allied. Novelty: The novelty of this research is to present capital accounting practices based on local cultural values","PeriodicalId":492159,"journal":{"name":"Journal of Accounting Inquiry","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136192756","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0