This study aims to determine the existence of ukhuwah-based sharia accounting practices at 212 AlFatih Villa Mutiara Mart which is a sharia-based modern retail shop located on Jl. Ir. Soetami, Bringkanaya District, Makassar City. This research is a research in the field of qualitative ethnometodology. The ethnomethodology method is one of the approaches in qualitative research that seeks to describe how human behavior or actions within the "culture" are related to the interaction patterns that occur and the background of their actions, and the study leads to an effort to understand the meaning that exists in the life of an organization or group. the people inside. The results show that the ukhuwah-based sharia accounting practice is very distinctive, built by the 212 alumni community, which is a group of Islamic people who steadfastly defend their religion. So that the characteristics of accounting do not escape the cultural values that are covered by Islamic values, namely help, trust and affection and love. The syariah accounting system is based on brotherhood in the midst of the development of accounting in Indonesia, and incidentally was born from the womb of the Muslim community.

Keywords : Islamic Accounting, Ukhuwah, 212 Mart AlFatih.