Authors :
A. Musyarrafah Vetriyani; Alimuddin; Syamsuddin
Volume/Issue :
Volume 5 - 2020, Issue 8 - August
Google Scholar :
http://bitly.ws/9nMw
Scribd :
https://bit.ly/3kXcIgY
DOI :
10.38124/IJISRT20AUG200
Abstract :
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.
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.
