Mosque capital accounting practices: A local wisdom perspective of Indonesia
Abstract
This research departs from the problem of adopting and implementing capital accounting that was born from modernity, which impacts the increasingly marginalized local cultural values of capital accounting practices. In addition, studies on capital accounting based on local wisdom in the context of places of worship (mosques) are rare. This study aims to reveal the local cultural values behind the practice of mosque capital accounting in Gorontalo Indonesia. This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: analysis of charity, knowledge, science, revelation information, and good deeds. The results of the study found that there were three capital accounting practices, namely capital accounting practices sourced from the community, capital accounting practices sourced from the government, and capital accounting practices sourced from private companies. Local cultural values drive the practice of capital accounting in the form of paracaya. This paracaya value is reflected through the actions of mosque administrators who report the income and expenses of the mosque's capital every week. This action is an effort to maintain a sense of trust between donors, worshipers, and the community in managing the mosque capital. The value of paracaya is often expressed by parents in Gorontalo through lumadu "dahayi moputu dila" which means to keep your tongue from breaking. This study concludes that mosque administrators practice capital accounting based on local cultural values in the form of paracaya. This research contributes to presenting capital accounting practices based on the local Gorontalo culture.
Full text article
References
Azwari, P. C. (2018). Rekonstruksi Perlakuan Akuntansi Untuk Entitastempat Ibadah (Studi Perlakuan Akuntansi Organisasi Masjid Berdasarkan Psak 45 Dan Psak 109). I-Finance: a Research Journal on Islamic Finance, 4(1), 84–101. https://doi.org/10.19109/ifinance.v4i1.2304
Azwirman, A., Novriadi, N., & Maryanti, T. (2018). Analisis Penerapan Akuntansi Masjid dengan Menggunakan Microsoft Excel for Accounting. Jurnal Ekonomi KIAT, 29(1), 66-78. https://journal.uir.ac.id/index.php/kiat/article/view/2774
Briando, B., Embi, M. A., Triyuwono, I., & Irianto, G. (2020). Tuah Sebagai Sarana Pengembangan Etika Pengelola Keuangan Negara. Jurnal Akuntansi Multiparadigma, 11(2), 227-245. https://doi.org/10.21776/ub.jamal.2020.11.2.14
Daulima, F. (2009). Lumadu (Ungkapan) Sastra Lisan Daerah Gorontalo. Galeri Budaya Daerah Mbu’i Bungale.
Faccioli, M., Zonneveld, S., Tyler, C. R., & Day, B. (2023). Does local Natural Capital Accounting deliver useful policy and management information? A case study of Dartmoor and Exmoor National Parks. Journal of Environmental Management, 327, 116272. https://doi.org/10.1016/j.jenvman.2022.116272
Garfinkel, H. (1967). Studies in Ethnomethodology. New Jersey.
Halim, A. (2013). Akuntansi Sektor Publik. Salemba Empat.
Harkaneri, Triyuwono, I., & Sukoharsono, E. G. (2014). Memahami Praktek Bagi-Hasil Kebun Karet Masyarakat Kampar Riau (Sebuah Studi Etnografi). Al-Iqtishad, 1(10), 14–38. https://doi.org/10.24014/jiq.v10i2.3115
Hidayat, S., & Triyuwono, I. (2019). Praktik Penentuan Harga Jual Berbasis Meuramin. Jurnal Akuntansi Multiparadigma, 10(1), 42–62. https://doi.org/10.18202/jamal.2016.12.7024
Kamayanti, A. (2019). Akuntansi Keperilakuan: Telaah Role Play, Latihan dan Desain Riset (Pembelajaran Dialogis). Penerbit Peneleh.
Kamayanti, A. (2020). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan (Edisi Revisi). Penerbit Peneleh.
Kamayanti, A. (2021). Konspira(kuntan)si 1: Sebuah Novel. Penerbit Peneleh.
Kamayanti, A., & Ahmar, N. (2019). Tracing Accounting in Javanese Tradition. International Journal of Religious and Cultural Studies, 1(1), 15-24. https://doi.org/10.34199/ijracs.2019.4.003
Kamayanti, A., & Lutfillah, N. Q. (2022). Story Telling as an Alternative of Teaching (Critical) Accounting Theory. Jurnal Akuntansi Multiparadigma, 13(1), 164-179. https://doi.org/10.21776/ub.jamal.2021.13.1.13
Khan, M. K., Abdul Rasid, S. Z., Bardai, B., & Saruchi, S. A. (2023). Framework of affordable cooperative housing through an innovative waqf-based source of finance in Karachi. Journal of Islamic Accounting and Business Research, 14(3), 379-397. https://doi.org/10.1108/JIABR-05-2021-0140
Kurniasari, W. (2011). Transparansi keuangan masjid dengan laporan keuangan berdasarkan pernyataan standar akuntansi keuangan (PSAK 45). Jurnal Muqtasid, 2(1), 135–152. https://doi.org/10.18326/muqtasid.v2i1.135-152
Latuconsina, F. B., Triyuwono, I., & Mulawarman, A. D. (2022). Revealing Practices of Fishermen Profit Sharing: An Ethnomethodology Study. Jurnal Ilmiah Akuntansi Dan Bisnis, 17(1), 128-145. https://doi.org/10.24843/JIAB.2022.v17.i01.p09
Musdalifa, E., & Mulawarman, A. D. (2019). Budaya Sibaliparriq dalam Praktik Household Accounting. Jurnal Akuntansi Multiparadigma, 10(3), 413-432. https://doi.org/10.21776/ub.jamal.2019.10.3.24
Nurhalimah, Setiawan, A. R., & Haryadi, B. (2019). Praktik Akuntansi Manajemen Bisnis Besi Tua Berbasis Budaya Persaudaraan Madura. Jurnal Akuntansi Multiparadigma, 10(1), 1–21. https://doi.org/10.18202/jamal.2019.04.10001
Oliveira, M. O. R. D., Sonza, I. B., & da Silva, T. S. (2023). Brand equity and company performance: evidence from a quasi-experiment in an emerging market. Marketing Intelligence & Planning, 41(4), 393-408. https://doi.org/10.1108/MIP-12-2021-045
Paranoan, S. (2011). Passanan Tengko: Studi Etnografi Praktik Akuntabilitas pada Upacara Aluk Rabu Solo dalam Organisasi Tongkonan. Brawijaya.
Rumiaty, R., & Nawirah. (2022). Akuntansi Masjid berdasarkan ISAK No. 35. Jurnal Ilmiah Akuntansi Peradaban, 8(1), 1-19. https://journal.uin-alauddin.ac.id/index.php/jiap/article/view/28881
Siskawati, Eka. Ferdawati., & Surya, F. (2015). Model Akuntabilitas Organisasi Non Profit pada Masjid. Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 3(1), 29–41. https://doi.org/10.18382/jraa,.v1i1.11
Siskawati, Eka. Ferdawati. Surya, F. (2016). Bagaimana Masjid dan Masyarakat Saling Memakmurkan? Pemaknaan Akuntabilitas Masjid. Jurnal Akuntansi Multiparadigma, 7(1), 70–80. https://doi.org/10.18202/jamal.2016.04.7006
Suwardjono, S. (2011). Toeri Akuntansi Perekayasaan Pelaporan Keuangan (Ketiga). BPFE-Yogyakarta.
Thalib, M. A. (2022). Akuntansi Cinta dalam Budaya Pernikahan Gorontalo. Perpusnas Press.
Triyuwono, I. (2006). Akuntansi Syari’ah: Menuju Puncak Kesadaran Ketuhanan Manunggaling Kawulo Gusti. Dalam Pidato Pengukuhan Guru Besar.
Troise, C., Battisti, E., Christofi, M., van Vulpen, N. J., & Tarba, S. (2023). How can SMEs use crowdfunding platforms to internationalize? The role of equity and reward crowdfunding. Management International Review, 63(1), 117-159. https://doi.org/10.1007/s11575-022-00493-y
Vardon, M., Lucas, P., Bass, S., Agarwala, M., Bassi, A. M., Coyle, D., ... & Siikamäki, J. (2023). From COVID-19 to Green Recovery with natural capital accounting. Ambio, 52(1), 15-29. https://doi.org/10.1007/s13280-022-01757-5
Widagdo, G., & Suprayogi, N. (2022). Analisis Penyebab Laporan Keuangan Masjid tidak sesuai dengan Standar Akuntansi. AKTSAR: Jurnal Akuntansi Syariah, 5(2), 136-151. https://doi.org/10.21043/aktsar.v5i2.16401
Yusuf, A. M. (2017). Metode Penelitian Kuantitatif, Kualitatif & Penelitian Gabungan. Kencana.
Authors
Copyright (c) 2023 Mohamad Anwar Thalib
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.