Revealing Accounting Practices Of Scholarship Recipient Students: A Study Of Islamic Ethnomethodology

Abstract

This study aims to reveal how students receive the Smart Indonesia Card (KIP) scholarship practice accounting based on the value of local wisdom. This study uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five data analysis stages: charity (amal), knowledge (ilmu), faith (iman), information revelation (informasi wahyu), and good deeds (ihsan). The results of the study indicate that the amount of fees provided by the government is insufficient to cover all students' educational needs for one semester. Therefore, parents and families of students regularly send pocket money and foodstuff to cover the shortfall in costs. The practice of accounting in the form of financing needs and covering the lack of funds cannot be separated from students' gratitude. Financial assistance has dramatically eased the burden on parents and their families. In the culture of the Gorontalo people, being grateful for favors is one of the pieces of advice that the elders often convey through the expression (lumadu) "diila o'onto, bo wolu-woluwo" which means it is invisible but exists. The meaning is that this expression teaches that in life, do not only pursue the visible but also look for something that is not visible but exists. The implications of the results of this study present holistic accounting practices that are based on material, cultural values and religiosity

Keywords: local culture, smart Indonesia card, students, Gorontalo