THE SHAPE OF ASSIKO’ KANA (Hybrid Contract) ON MAKASSAR NATIVES : ETHNOMETHODOLOGY PERSPECTIVE
DOI:
https://doi.org/10.21776/ub.ijabs.2020.28.1.1Abstract
ABSTRACT
Purpose — The purpose of this research is to discuss the accounting shari’a in assikko’ kana (hybrid contract) applied by Makassar natives by interpreting the existence of accounting in the trade activity area.
Design/methodology/approach — In order to determine the existence of accounting, this research uses a qualitative method by using the ethnomethodology approach.
Findings — The result reveals that accounting is the accountability process of economic, social, cultural, and religious aspects of the trade activities, which also can be found in the kalula[1] system. The research also finds that the trade actors are highly committed to trusting each other even though they incur losses. Thus this indicates that sociability becomes their priority. In addition, there is one more important factor so-called papalele (shareholders) whos contribute to the run of activities.
Practical Implications —  Banking, financial companies, and Islamic finance including capital owners can benefit from the preparation of assikko’ kana (hybrid contracts) so that the contracts made do not conflict with the prevailing Islamic Sharia
Originality/value —  a hybrid contract form applied to the flying fish fishermen community (patorani) is the result of acculturation between local culture and Islamic law. What's interesting is that the majority of Islamic banking and financial products and services are hybrid contracts, but the source of funding is still sourced from local investors (papalele). This paper tries to make a reality in the patorani community in establishing Sharia parameters, about how to combine more than one contract in one transaction
Keywords Accounting Shari’a, Hybrid Contract, Patorani
Paper Type Research paper
ÂReferences
Ball, A. (2005). Environmental accounting and change in UK local government. Emerald Insight, Vol. 18(No. 3), Hal. 346-379. https://doi.org/10.1108/09513570510600738
Burell, G., & Morgan, G. (1979). Sociological Paradigms and Organsational Analysis (Firts Edit). London: British Library Cataloging In Publication Data.
Cooper, S. M., & Owen, D. L. (2007). Corporate social reporting and stakeholder accountability : The missing link. Elviser, Vol. 32(No. 2007), Hal. 649-667. https://doi.org/10.1016/j.aos.2007.02.001
Creswell, J. W. (2007). Qualitative enquiry & research design, choosing among five approaches. Book (Vol. 2nd ed). https://doi.org/10.1016/j.aenj.2008.02.005
Dixon, J. A., & Fallon, L. A. (2008). The concept of sustainability: Origins, extensions, and usefulness for policy, Vol. 2(March 2015), Hal. 37-41. https://doi.org/10.1080/08941928909380675
Garfinkel, H. (1967). Studies in Ethnomethodology. New Jersey: Prentice-Hall, Inc.
Gray, R. (1992). Accounting And Environmentalism: An Exploration Of The Challenge Of Gently Accounting For Accountability, Transparency And Sustainability. Accounting Organizatoion and Society, Vol. 17(No. 5), Hal. 399-425.
Haryadi, B. (2011). Political Analysis (Loss) of PDAM in Political Economy Of Accounting Perspective) Case Study of BTM Regional Water Companies). Universitas Brawijaya.
Hofstede, G. . (1986). Culture’s consequences: International differences in work-related values. Sage, Vol. 5.
Hooper, K., & Kearins, K. (2008). The walrus , carpenter and oysters : Liberal reform , hypocrisy and expertocracy in Maori land loss in New Zealand 1885 – 1911, 19, 1239–1262. https://doi.org/10.1016/j.cpa.2007.02.004
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm : Managerial Behavior , Agency Costs And Ownership Structure. Journal of Financial Economics, Vol. 3, 305–360.
Larrinaga, C., Carrasco, F., Javier, F., Correa, C., & Paez, J. M. (2006). The Role Of Environmental Accounting In Organization Change An Exploration Of Spanish Companies. Accounting, Auditing & Accountability Joulnal Emerald Insight, Vol. 14(No. 2), Hal. 213-239. Retrieved from http://www.emerald-library.com/ft
Laughin, R. C. (2015). Accounting in its Social Context : An Analysis of the Accounting Systems of the Church of England Accounting , Auditing & Accountability Journal Article information : Accounting Auditing & Accountability Journal, Vol. 1(No. 2), 19–46. https://doi.org/10.1108/EUM0000000004622
Lutfillah, N. Q., Sukoharsono, E. G., Mulawarman, A. D., & Yeney, W. (2015). The Existence of Accounting on Local Trade Activity in the Majapahit Kingdom ( 1293 AD -1478 AD ). Procedia Social and Behavioral Sciences, 211(September), 783–789. https://doi.org/10.1016/j.sbspro.2015.11.168
Malina, B. J. (1991). Reading Theory Perspective: Reading Luke-Acts. In The Social World of Luke-Acts: Models for Interpretation. (Jerome H. Neyrey, Ed.). Massachusetts: Hendrickson Publishers.
Mathews, M. ., & Parera, M. H. B. (1993). Accounting Theory and Development. Thomas Nelson Australia.
Mathews, M. R. (1997). Twenty-five years of social Is there a silver jubilee to celebrate, Vol. 10(No. 4), Hal. 481-531.
Muhajir, N. (1996). Metodologi Penelitian Kualitatif. (Ketiga, Ed.). Yogyakarta - Indonesia: Rakesarasin.
Napier, C. J. (2006). Accounts of change : 30 years of historical accounting research. Accounting, Organizations and Society, Vol. 31, 445–507. https://doi.org/10.1016/j.aos.2005.12.004
Paranoan, N. (2014). Konstruksi Praktik Penentuan Harga Berbasis Budaya Toraja: Suatu Studi Etnografi. Disertasi Tidak dipublikasi. Brawijaya.
Poelinggomang, E. L. (2016). Makassar Abad XIX : Studi Kebijakan Perdagangan Maritim. Jakarta: Kepustakaan Populer Gramedia.
Puspitasari, N. (2015). Hybrid Contract And Funds Efficiency Management Of Islamic General Insurance Company (Study In Indonesia), 211(September), 260–267. https://doi.org/10.1016/j.sbspro.2015.11.033
Rahmah, N. A., & Sembiring, F. M. (2014). Suatu tinjauan teori keagenan:asimetri informasi dalam praktik manajemen laba. Proceedings SNEB, 1–6.
Sugiyono. (2010). Metode Penelitian Pendidikan ; Pendekatan Kuantitatif, Kualitatif, and R & D (Kesebelas). Bandung: CV. Alfabeta.
Sukidin, B. (2002). Metode Penelitian Kualitatif Perspektif Mikro. (N. Rahma, Ed.) (Pertama). Surabaya: Ihsan Cendekia.
Sukoharsono, E. G. (2008). Luca Pacioli’s Response to Accounting Whereabout: an Imaginary Spiritual Dialogue, journal multitasking paradigma (September), 457–461.
Sukoharsono, E. G. (2008). Religion, Spirituality, and Philosophy: How Do They Work For An Accounting World? Authors Eko Ganis Sukoharsono Publication date 2008 Journal Working Paper University of Brawijaya
Sukoharsono, E. G. (2012).Where Are You, Papi? Asking Mami indoubt with
Papi: An Imaginary Dialogue on Critical Ethno-Accounting Research Eko Ganis Sukoharsono,
Sukoharsono, E. G. (2013). the Accounting Research Training Series 5 and
Teman I, University of Brawijaya , 22-23 January 2013
Tricker, R. I. (1979). Research in Accounting - Purpose, Process and Potential. Accounting and Business Research, Vol. 10(No. 37), 3-15. https://doi.org/10.1080/00014788.1979.9728734
Watts, R. L. (1992). Accounting Choice Theory And Markets-Based Research In Accounting. British Accounting Review, Vol. 24, Hal. 235-267.
Downloads
Published
How to Cite
Issue
Section
License
The copyright of the received article shall be assigned to the journal as the publisher of the journal. The intended copyright includes the right to publish the article in various forms (including reprints). The journal maintains the publishing rights to the published articles.
