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

mohamad anwar thalib

Abstract


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).

Keywords


accounting, consignment, Gorontalo, Huyula



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

Article Metrics

Abstract view : 45 times
PDF (Bahasa Indonesia) - 29 times

Refbacks

  • There are currently no refbacks.


 

JRAMB : Jurnal Riset Akuntansi Mercu Buana Indexed by

Google ScholarCrossref logo Creative Commons License ipiii.pngDimensions

 

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.