Reconstructing Loss Accounting through Islamic Spirituality and Local Cultural Values: An Islamic Ethnomethodology Study

Mohamad Anwar Thalib; Nadia Saputri R. Bau; Rizky Rizhaldy Surdana

doi:10.14421/jai.2025.4.2.108-121

Authors

Mohamad Anwar Thalib Institut Agama Islam Negeri Sultan Amai Gorontalo
Nadia Saputri R. Bau 3IAIN Sultan Amai Gorontalo
Rizky Rizhaldy Surdana IAIN Sultan Amai Gorontalo

DOI:

https://doi.org/10.14421/jai.2025.4.2.108-121

Keywords:

loss accounting, Islamic boarding school, Islamic ethnomethodology, local culture, Gorontalo

Abstract

Purpose: This study investigates why Islamic boarding schools (pesantren) in Gorontalo conceptualize and manage losses not merely as financial deficits but as cultural and spiritual concerns. It addresses the gap in accounting research that rarely examines loss accounting through the lens of local wisdom and Islamic values.

Methodology: This research employs a qualitative method using a spiritual paradigm and an Islamic ethnomethodology approach. Data were collected through in-depth interviews, observations, and documentation, and analyzed using five interpretive stages: charity, knowledge, faith, revealed information, and excellence.

Findings: The study identifies four concrete strategies used by pesantren to avoid or reduce losses: maximizing school fee collection with community involvement, intensively socializing institutional programs, securing external funding sources, and framing the management of losses as a form of worship. These practices reflect the Gorontalo cultural value Eya dila pito-pito’o (“God does not close His eyes”), which strengthens accountability and institutional resilience.

Novelty: The research offers a culturally grounded model of loss accounting that integrates local wisdom and Islamic spirituality. This contributes a new conceptual lens for understanding financial practices in faith-based educational institutions and enriches the accounting literature on pesantren.

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