REFLEKSI NILAI “MOPO’O TANGGALO DUHELO†DI BALIK PENDAPATAN OLEH KUSIR BENDI: STUDI ETNOMETODOLOGI ISLAM
DOI:
https://doi.org/10.15575/aksy.v5i2.29403Abstract
Abstract This study aims to reflect on the local cultural values behind the practice of income accounting by bendi drivers. This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The results of the study found that the way the bendi drivers earn income when they are at the base is through something other than a queuing or lane system. Prospective passengers are free to choose which buggy they want to rent. The income accounting practice is conditional on local cultural values in the form of “mopo’o tanggalo duhelo†" which means full of patience. The results of this study contribute to the presence of the local culture-based income accounting concept. Keywords : Bendi, Income, Local Culture, Gorontalo, Islamic EthnomethodologyReferences
American Institute of Accountants. (1940). Reports of Committee on Terminology. Committee
on Accounting Procedure.
Baruadi, K., & Eraku, S. (2018). Lenggota Lo Pohutu (Upacara Adat Perkawinan Gorontalo) (T.
Paedasoi, Ed.). Ideas Publishing.
Briando, B., Embi, M. A., Triyuwono, I., & Irianto, G. (2020). Tuah Sebagai Sarana
Pengembangan Etika Pengelola Keuangan Negara. Jurnal Akuntansi
Multiparadigma, 11(2), Article 2. https://doi.org/10.21776/ub.jamal.2020.11.2.14
Briando, B., Triyuwono, I., & Irianto, G. (2017). Gurindam Etika Pengelola Keuangan
Negara. Jurnal Akuntansi Multiparadigma, 2001.
https://doi.org/10.18202/jamal.2017.04.7036
Burchell, S., Clubb, C. & Hopwood, A. G. (1985). Accounting in Its Social Context:
Towards a History of Value Added in UK. Accounting, Organizations and Society.,
(4), 381–413. https://doi.org/10.1016/0361-3682(85)90002-9
Cahyono, D. (2020). Pengantar akuntansi keperilakuan sebuah eksplorasi model konseptual bagi
pemula. Taman Kamus Pressindo.
Combs, A., Samy, M., & Myachina, A. (2013). Cultural impact on the harmonisation of
Russian Accounting Standards with the International Financial Reporting
Standards: A practitioner’s perspective. Journal of Accounting & Organizational
Change, 9(1), 26–49. https://doi.org/10.1108/18325911311307195
Daulima, F. (2009). Lumadu (Ungkapan) Sastra Lisan Daerah Gorontalo. Galeri Budaya
Daerah Mbu’i Bungale.
Gefen, D., & Carmel, E. (2013). Why the first provider takes it all: The consequences of a
low trust culture on pricing and ratings in online sourcing markets. European
Journal of Information Systems, 22(6), 604–618. https://doi.org/10.1057/ejis.2012.49
Hariyani, D. S. (2016). Pengantar Akuntansi I (Teori & Praktik) (Issue Maret 2016). Aditya
Media Publishing.
Hofstede, G. H. (1986). The Cultural Context of Accounting. Accounting and Culture:
Plenary Session Papers and Discussants’ Comments from the 1986 Annual Meeting of the
American Accounting Association, 1–11.
Ikatan Akuntan Indonesia. (2014). PSAK No. 23 Tentang Pendapatan. Dewan Standar
Akuntansi Keuangan: PT Raja Grafindo.
Ingenbleek, P. T. M., Frambach, R. T., & Verhallen, T. M. M. (2013). Best Practices for
New Product Pricing: Impact on Market Performance and Price Level under
Mohamad Anwar Thalib
https://journal.uinsgd.ac.id/index.php/aksy/index E-ISSN 2656-548X P-ISSN 2655-9420 │ 151
Different Conditions: Best Practices for New Product Pricing. Journal of Product
Innovation Management, 30(3), 560–573. https://doi.org/10.1111/jpim.12008
Kamayanti, A. (2011). Akuntansiasi atau Akuntansiana Memaknai Reformasi Akuntansi
Sektor Publik di Indonesia. Jurnal Akuntansi Multiparadigma, 2(3), 369–540.
http://dx.doi.org/10.18202/jamal.2011.12.7138
Kamayanti, A. (2015). Paradigma Penelitian Kualitatif dalam Riset Akuntansi: Dari Iman
Menuju Praktik. Infestasi, 11(1), 1–10.
https://doi.org/doi.org/10.21107/infestasi.v11i1.1119
Kamayanti, A. (2016a). Fobi(a)kuntansi: Puisisasi dan Refleksi Hakikat. Jurnal Akuntansi
Multiparadigma, 7, 1–16. https://doi.org/10.18202/jamal.2016.04.7001
Kamayanti, A. (2016b). Integrasi Pancasila Dalam Pendidikan Akuntansi Melalui
Pendekatan Dialogis. Journal of Accounting and Business Education, 2(2), 1–16.
https://doi.org/10.26675/jabe.v2i2.6063
Kamayanti, A. (2017). Akuntan ( Si ) Pitung: Mendobrak Mitos Abnormalitas dan
Rasialisme Praktik Akuntansi. Jurnal Ris, 3(2), 171–180.
https://doi.org/10.18382/jraam.v2i3.176
Kamayanti, A. (2019). Akuntansi Keperilakuan Telaah Artikel, Role Play, Latihan dan Desain
riset (Pembelajaran Dialogis) (A. D. Mulawarman, Ed.). Yayasan Rumah Peneleh.
Kamayanti, A. (2020). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas
Keilmuan (Edisi Revisi). Penerbit Peneleh.
Khlif, H. (2016). Hofstede’s cultural dimensions in accounting research: A review.
Meditari Accountancy Research, 24(4), 545–573. https://doi.org/10.1108/MEDAR-02-
-0041
Kuroki, M. (2022). Impact of Depreciation Information on Capital Budgeting among
Local Governments: A Survey Experiment. Australian Accounting Review, 32(2),
–213. https://doi.org/10.1111/auar.12355
Lara-Rubio, J., Blanco-Oliver, A., & Pino-MejÃas, R. (2017). Promoting Entrepreneurship
at the Base of the Social Pyramid via Pricing Systems: A case Study: Promoting
Entrepreneurship via Pricing Systems. Intelligent Systems in Accounting, Finance and
Management, 24(1), 12–28. https://doi.org/10.1002/isaf.1400
Mardiasmo, M. (2014). Akuntansi Keuangan (3rd ed.). BPFE.
Melé, D., & Fontrodona, J. (2017). Christian Ethics and Spirituality in Leading Business
Organizations: Editorial Introduction. Journal of Business Ethics, 145(4), 671–679.
https://doi.org/10.1007/s10551-016-3323-3
Santoso, I. (2010). Akuntansi Keuangan Menengah (Intermediate Accounting). Refika
Aditama.
Sodikin, Slamet Sugiri, Riyono, B. Agus. (2016). Akuntansi Pengantar 1. Sekolah Tinggi
Ilmu Manajemen YKPN.
Sugiarto. (2016). Pengantar Akuntansi (Issue April). Penerbit Universitas Terbuka.
Mohamad Anwar Thalib
│ E-ISSN 2656-548X P-ISSN 2655-9420 https://journal.uinsgd.ac.id/index.php/aksy/index
Sugiyono. (2017). Metode Penelitian Bisnis: Pendekatan Kuantitatif, kualitatif, Kombinasi dan
R&D. CV. Alfabeta.
Thalib, M. A. (2022). Akuntansi Cinta dalam Budaya Pernikahan Gorontalo. Perpusnas Press.
Thalib, M. A., & Monantun, W. P. (2022a). Konstruksi Praktik Akuntansi Tolobalango:
Studi Etnometodologi Islam. El Muhasaba Jurnal Akuntansi, 13(2), 85–97.
https://doi.org/10.18860/em.v13i2.12915
Thalib, M. A., & Monantun, W. P. (2022b). Mosukuru: Sebagai Wujud dari Metode
Pencatatan Akuntansi oleh Pedagang di Pasar Tradisional Gorontalo. Jurnal
Akuntansi Integratif, 8(1), 44–62. https://doi.org/10.29080/jai.v8i1.816
Triyuwono, I. (2015). Akuntansi Malangan: Salam Satu Jiwa dan Konsep Kinerja Klub
Sepak Bola. Jurnal Akuntansi Multiparadigma, 6(2), 290–303.
https://doi.org/10.18202/jamal.2015.08.6023
Wardiyati, S. M. (2016). Pengantar Akuntansi Perusahaan Jasa, Dagang dan Koperasi (Issue
. Penerbit Selaras.
Wiyarni, Triyuwono, I., Ludigdo, U., & Djamhuri, A. (2013). Javanese Traditional Market
Cultural Value in Accounting World. 10(5), 9–16. https://doi.org/10.9790/487X1050916
Yulyanah, & Halimah, I. (2014). Pengantar Akuntansi 1. In UPP Sekolah Tinggi Ilmu
Manajemen YKPN (Issue 1). UNPAM Press
