Akuntansi potali: membangun praktik akuntansi penjualan di pasar tradisional (studi etnometodologi islam)

Abstract

This study aims to construct the efforts of traders to conduct sales accounting practices in traditional market Gorontalo. Research in sales accounting based on local wisdom is important to maintain the accounting sustainability in Indonesia. Islamic ethnomethodology is the approach used in this research. There are 5 stages of data analysis comprising of: amal, ilmu, iman, informasi wahyu, and ihsan (amiiin). The research finds two ways of selling accounting practices which are bargaining and giving bonus cake. These methods are driven by the spirits of Gorontalo Islamic culture, patience, persistence, and brotherhood. The spirits exist because the sellers have demand on income that represents blessing from God. The findings of this research are important because the existence of sales accounting based on Gorontalo’s cultural values have been successfully explored and proven. Keywords: Sales Accounting; Gorontalo Culture; Traditional Market; Islamic Etnomethodology