Revealing Islamic Cultural Values behind Capital Accounting Practices: A Study of Islamic Ethnomethodology

Purpose: This study aims to reveal the values of local wisdom behind the practice of capital accounting. Method: This study uses an Islamic paradigm with an Islamic ethnomethodology approach. Results: The results showed that the source of capital from the coachmen to buy the transportation of the hansom and horses were the gifts of their parents and other businesses. The capital is conditional on the value of responsibility to finance family needs and the value of patience for an undetermined amount of income. These two values reflect the parents' expressions in the form of delo sipati lo malu'o, tiloliyo kulu-kulu walaiyo modudu'o. It means to express feelings of family responsibility, and mopo'o tanggalo duhelo means full of patience. Implications: The results of this study seek to preserve accounting based on local culture. Novelty: The results of this study contribute to the presence of the concept of capital accounting practices based on Islamic cultural values in the Gorontalo community.

Research informants.This study has three informants: Uncle Riston, Mud, and Hasan.The three informants were selected by the researcher using the purposive sampling technique.(Sugiyono, 2018) explained that the purposive sampling technique is a technique for selecting informants based on specific criteria, for example, the experience or knowledge of the informants that makes researchers choose them as research informants.In the context of this study, the three informants were selected based on the experience of the three informants as a coachman more than 40 years of age.Another important thing is that the three informants are willing to take the time and share information with researchers related to the theme of this research.
Data collection technique.In collecting data, researchers used two techniques; structured interviews and passive participation observation.The structured interview is a data collection technique where the researcher has compiled a list of questions related to the research theme before conducting the interview (Sugiyono, 2018).Technically, in this research, before conducting interviews with informants, researchers have prepared in advance a list of questions about how they practice capital accounting based on local wisdom values.Passive participatory observation is a data collection technique in which the researcher observes the activity of the research object, but the researcher is not involved in the action (Sugiyono, 2018).Technically in making observations, researchers are limited to watching how the activities of the coachmen practice capital accounting, but researchers are not engaged in these activities.
Data analysis technique.This study uses data analysis techniques from Islamic ethnomethodology.There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy.The first analysis stage of charity.The charity referred to in Islamic ethnomethodology is the result of all expressions and body language or the actions of informants that the five senses can capture (hearing and seeing) when I am conducting interviews or observations in the field (Thalib, 2022).At first glance, the charity and indexicality analysis and indexicality actions contained in modern ethnomethodology look the same, but if you look back at the ontology used in this paradigm, namely the unity of reality.So clearly, the charity meant here are all expressions, body language, and inseparable actions or one with the Ultimate Reality.Meanwhile, substantively indexicality and indexicality action told by (Garfinkel, 1967) only stop at the level of practice explained by reason and, worse, separate from the Ultimate Reality.Technically, in this research, charity analysis finds the coachmen's expressions, expressions, or actions that lead to the way they practice capital accounting based on local wisdom values.
The second stage of data analysis is scientific analysis.The science referred to in Islamic ethnomethodology is a rational meaning shared between group members.At this stage, the researcher uses his potential, namely rationality (reason), to find the meaning of each charity.The definition of charity found through this thought process is called science (Thalib, 2022).If modern ethnomethodology uses senses to find meaning (reflexivity), which is also done in Islamic ethnomethodology, then can this second stage of analysis (science) be said to be the same as the reflexivity analysis in modern ethnomethodology?At first glance, it looks the same between scientific analysis and reflexivity.Both use rationality (reason), but there is a clear dividing line between the two.The difference is in the use of the role of reason.It is clear that in modern ethnomethodology, which was born from the interpretive paradigm, the function of the human mind is like God, where logic does not only process to find meaning (reflexivity) but also acts as God to justify that meaning.Then what about the analysis of science in Islamic ethnomethodology?The role of reason is used to find knowledge (the sense of charity) but does not arrive at the order to justify that knowledge.The backing of the truth of every meaning found using reason is the revelation of Allah SWT contained in the Qur'an and Hadith.It is fine because, in the Islamic paradigm, the human mind is in the frame of Allah's revelation.Technically, in this research, scientific analysis is used to find rational meanings shared by the coachmen about their expressions, expressions or actions when practising capital accounting based on local wisdom values.
The third stage of data analysis is faith.Faith is referred to in the Islamic ethnomethodology analysis as a non-material value that becomes the spirit of group members in carrying out their activities.After the charity is found and its meaning is known through the thought process (science), the next step is to catch divine cues that refer to values (both mental and spiritual values) (Thalib, 2022).(Purwanto, 2007) states that humans can use their potential to see these religious cues, which is known as intuition or heart.Using this intuition, I did the specific inner work asking God what value the spirit of each charity that had been found.In the Islamic paradigm, it is natural to catch divine signs from every deed because, indeed, the level of reality in Islam, as described by (Purwanto, 2007), touches the supra-rational level (gaibi), which is, of course, an integral part of other realities.If I continue to use data analysis in the previous methodology, I cannot reach the suprational truth because the last data analysis did not provide it.Simply put, the faith that I mean here is divine signs caught through intuition and then led to a conclusion in the form of values, be it mental or spiritual.Technically, in this research, faith analysis serves to find the non-material deals of the way the coachmen practice capital accounting.
The fourth stage of analysis is information revelation.At this stage, the researcher will relate the values found in the field with the values contained in the Koran and hadith.More specifically, if the values in the area contradict what He has set out in revelation (al-Quran and hadith), it needs to be criticized.Simply put, right or wrong deeds found in the field are based on His revelation (al-Quran and hadith) (Thalib, 2022).It has been explained previously that modern ethnomethodology does not include acknowledgement as a source of knowledge because epistemologically modern ethnomethodology only stops at the level of reason, in contrast to Islamic ethnomethodology, which does not only use the five senses, logic but intuition and even revelation as a frame of these three things.Technically, in this research, the analysis of revelation information serves to relate the non-material values of how the charioteers practice capital accounting with the values contained in the Quran and Hadith.The fifth stage is courtesy analysis.This analysis serves to sew charity, knowledge, faith and revelation information into a single unit.Putting together each finding is intended to report and explain people's way of life so they can be understood.In essence, the knowledge of the way of life leads to Him the Creator.His purpose in providing self-potential (senses, reason, heart) and revelation information to humans is to know that He is the Lord of the Universe (Q.S. Al Araf: 178).It is the essence of the fifth stage, which I call the set of courtesy (Thalib, 2022).

RESULTS AND DISCUSSION
There are two ways for the coachmen to obtain capital which will be used to buy the transportation of the hansom and his horse.The first capital comes from the gift of their parents, while the next money comes from their savings.They are, as expressed by Uncle Riston the following: It just so happened that my parents sold the land, and I asked for the money to be used to buy horses for me to make a living.Then the next capital in front of my house is a building contract, so I use the money from the rent as capital again to buy horses.Until now, the horse that I used was a descendant of the horse from the previous one.There is also a foal whose son I sold for Rp.5,000,000.Coincidentally, my son is going to school, so I sold the horse for his school needs.In the previous explanation, Uncle Riston explained to the researcher that the capital from this hansom transportation came from two sources: the provision of money from both parents and money from rented rent.The capital came from his parents' gift; at that time, Uncle Riston's parents had sold the land, and Uncle Riston used the money from the sale of the land to buy horses and hansom, which would later be used as his livelihood.Until now, the horse he uses is a descendant of the previous horse.In addition to capital that comes from parental gifts, Uncle Riston also obtains other capital from the business of renting out the kiosk in front of his house.He used the rent to buy a horse.The previous explanation also understood that Uncle Riston bought horses and sold horses to finance his son's educational needs.
Based on Uncle Riston's previous statement, the researcher found the practice of capital accounting.This practice is located in charities "selling land" and "renting rent".The knowledge of this charity is that the driver of the Bendi obtains initial capital to buy the transportation of the horse and horse, sourced from selling land and renting out buildings.At that time, the hansom was the main transportation for the people of Gorontalo; therefore, to obtain capital from this livelihood, Uncle Riston's parents chose to sell their land to buy a hansom and a horse and become the livelihood of Uncle Riston.Although at this time, the hansom is no longer transportation that is in great demand by the local community, Uncle Riston chooses to continue to develop his business by buying a hansom and horses.The capital obtained to buy the transportation comes from the income from the building he contracted.
Hereinafter, Uncle Riston again explained that in addition to material capital, there is also non-material capital, namely a sense of patience in carrying out this profession.In more detail, the following is an explanation from Uncle Riston: It's not easy being a coachman.There are many risks; then what we use as a transportation medium is a horse, so we have to be able to take care of it too, don't get hit by another vehicle.It would help if you had patience too, go to find income, wait for people who will use this transportation.Also, it's not every day that I get money, but I've also called Rp 400,000 in cash in a hansom.Based on Uncle Riston's previous explanation, he explained to the researcher that the capital that coachmen must own is a sense of patience in seeking sustenance and raising horses.The amount of income earned per day from this profession is uncertain.
In om Riston's previous explanation, it was found that the practice of capital accounting.The method found in charity "requires patience".The science of this charity is running a profession as a coachman, and besides material capital, there is also non-material capital, namely patience.The need for non-material capital is because the amount of income per day is uncertain, plus the coachmen must be willing to take care of and care for the horses.
Next, Uncle Riston again explained his gratitude and happiness when he was able to have his hansom and horse.He will use this as capital to obtain income to support himself and his family.The following is an explanation from Uncle Riston: Alhamdulillah, I feel happy.It means that with the hansom, I already have a livelihood for my daily needs, I also happen not to smoke right, so I will use the income to buy horse food with my daily food.I live alone; my children are married.Based on Uncle Riston's previous explanation, the researcher understands that there is a feeling of happiness and gratitude behind the capital he has obtained to buy a hansom and a horse.He also explained that by owning the carriage and the horse, Uncle Riston could finally pay for his personal needs, buy animal food, and pay for other conditions.This hansom's capital was from my own money.I migrated to other areas to work; then, I saved the money from that work for the cost of getting married and opening my own business.I bought up to three hansoms and three horses.At that time, hansom transportation was still in its prime, namely in the 2000s.In the excerpt from the interview, Uncle Hasan previously gave the researcher an understanding that the money used as capital to buy a carriage was a saving from his business.At that time, Uncle Hasan could buy three hansoms with three horses.He explained that he purchased many hansoms because, at that time, hansom transportation was still the main transportation used by the people of Gorontalo.
Based on Uncle Hasan's explanation, it was found that the practice of capital accounting was found.This practice is found in the charity "This capital is from my own money".The knowledge of this charity is that Uncle Hasan uses his money to buy a hansom and a horse.The capital was obtained when working outside the Gorontalo area.The income from work is collected to be used for wedding expenses and also for business capital.At that time, he bought three hansoms with three horses.
Hereinafter, the researcher contemplated the previous discussion.The researcher realized that the capital accounting practised by the coachmen was required by the value (faith) of responsibility.This value is reflected in the decision of the coachmen to use the capital they have to buy the hansom.It is so that the coachmen can have a livelihood to support themselves and their families.The value of local wisdom in the form of responsibility has been found by (Widhianningrum & Amah, 2014), (Rizaldy, 2012), (Khairi, 2013), (Nurhalimah et al., 2019) Furthermore, in the Islamic culture of the Gorontalo community, the value of implied responsibility is known as an expression (lumadu) delo sipati lo malu'o, tiloliyo kulu-kulu walaiyo modudu'o.It means that, like the nature of a chicken, the mother squawks and her children follow.It means expressing feelings of family responsibility.The nature of the mother hen whose role is to find food for her children by scavenging garbage or anything that can be eaten.The hen is constantly squawking as a way to call her chicks.As soon as there is food, the mother hen will put her children first, only after that if there is any left for herself.So the hen is forever responsible for her chicks.Likewise, the elders hope that humans can imitate the nature of chickens.Parents are responsible for their family life.Old people often advised couples who are just starting home life with the phrase, do "delo character lo malu 'o, tiloliyo kulu-kulu wala'iyo modudu'o" (Daulima, 2009).
Furthermore, the capital accounting practised by the coachmen is also required with the value of patience.This value is reflected in the decision of the charioteers to stay with this profession even though the amount of income earned from this profession is uncertain.The value of local wisdom in the form of patience