AKUNTANSI “HUYULA” (Konstruksi Akuntansi Konsinyasi Berbasis Kecerdasan Intelektual, Emosional, Spiritual dan Sosial)

mohamad anwar thalib


The purpose of this study is to construct consignment accounting based on IESSQ.  This research uses spiritual paradigm. Islamic ethnometodology is chosen as an approach to construct consignment accounting. There are five of data analysis stages; amal, ilmu, iman, informasi wahyu and ihsan. The result of study found that consignment accounting practice comes from spiritual intelligence (SQ) that is help each other. it constructs feeling (emosional intelligence/EQ) about compassion, trusteeship and help. Intellegtual intelligence (IQ) of consignment accounting practice are receiving, selling, and getting profit. In the end, the third of intelligences construct social charity (social intelligence) that is consignment accounting based on mutual help value (huyula).


accounting, consignment, Gorontalo, Huyula

DOI: https://doi.org/10.26486/jramb.v5i2.768

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