{"id":"https://openalex.org/W4283365009","doi":"https://doi.org/10.34208/jba.v24i1.1051","title":"MOTOLIANGO SEBAGAI WUJUD AKUNTANSI DI UPACARA TOLOBALANGO GORONTALO","display_name":"MOTOLIANGO SEBAGAI WUJUD AKUNTANSI DI UPACARA TOLOBALANGO GORONTALO","publication_year":2022,"publication_date":"2022-06-22","ids":{"openalex":"https://openalex.org/W4283365009","doi":"https://doi.org/10.34208/jba.v24i1.1051"},"language":"en","primary_location":{"id":"doi:10.34208/jba.v24i1.1051","doi":"https://doi.org/10.34208/jba.v24i1.1051","is_oa":true,"landing_page_url":"https://doi.org/10.34208/jba.v24i1.1051","pdf_url":"https://jurnaltsm.id/index.php/JBA/article/download/1051/788","source":{"id":"https://openalex.org/S4306516611","display_name":"Jurnal Bisnis dan Akuntansi","issn_l":"1410-9875","issn":["1410-9875","2656-9124"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Bisnis dan Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnaltsm.id/index.php/JBA/article/download/1051/788","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5071826283","display_name":"Mohamad Anwar Thalib","orcid":"https://orcid.org/0000-0001-5263-3625","observed_orcids":["https://orcid.org/0000-0001-5263-3625"]},"institutions":[{"id":"https://openalex.org/I4405276534","display_name":"Universitas Islam Negeri Sultan Amai Gorontalo","ror":"https://ror.org/05mtsjq78","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276534"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Mohamad Anwar Thalib","raw_affiliation_strings":["Institut Agama Islam Negeri Sultan (IAIN) Sultan Amai Gorontalo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Agama Islam Negeri Sultan (IAIN) Sultan Amai Gorontalo","institution_ids":["https://openalex.org/I4405276534"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5071826283"],"corresponding_institution_ids":["https://openalex.org/I4405276534"],"apc_list":null,"apc_paid":null,"fwci":12.4925,"has_fulltext":true,"cited_by_count":18,"citation_normalized_percentile":{"value":0.98553772,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"24","issue":"1","first_page":"27","last_page":"48"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14022","display_name":"Cultural and Religious Practices in Indonesia","score":0.7279999852180481,"subfield":{"id":"https://openalex.org/subfields/3316","display_name":"Cultural Studies"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14022","display_name":"Cultural and Religious Practices in Indonesia","score":0.7279999852180481,"subfield":{"id":"https://openalex.org/subfields/3316","display_name":"Cultural Studies"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.1550000011920929,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.03739999979734421,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/gorontalo","display_name":"Gorontalo","score":0.6499999761581421},{"id":"https://openalex.org/keywords/accounting-practice","display_name":"accounting practice","score":0.6650000214576721},{"id":"https://openalex.org/keywords/local-wisdom","display_name":"local wisdom","score":0.7870000004768372},{"id":"https://openalex.org/keywords/wedding-costs","display_name":"wedding costs","score":0.42899999022483826},{"id":"https://openalex.org/keywords/dowry","display_name":"dowry","score":0.9190000295639038}],"concepts":[{"id":"https://openalex.org/C2781160333","wikidata":"https://www.wikidata.org/wiki/Q666985","display_name":"Sincerity","level":2,"score":0.7582919597625732},{"id":"https://openalex.org/C56230252","wikidata":"https://www.wikidata.org/wiki/Q852957","display_name":"Ethnomethodology","level":2,"score":0.609748125076294},{"id":"https://openalex.org/C2775843773","wikidata":"https://www.wikidata.org/wiki/Q2627975","display_name":"Ceremony","level":2,"score":0.561061441898346},{"id":"https://openalex.org/C32464470","wikidata":"https://www.wikidata.org/wiki/Q1337916","display_name":"Emic and etic","level":2,"score":0.5609278082847595},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5504888892173767},{"id":"https://openalex.org/C4445939","wikidata":"https://www.wikidata.org/wiki/Q432","display_name":"Islam","level":2,"score":0.5018315315246582},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.45559170842170715},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.36011603474617004},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3307111859321594},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.24792444705963135},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.18957370519638062},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.1639571189880371},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.13955065608024597},{"id":"https://openalex.org/C19165224","wikidata":"https://www.wikidata.org/wiki/Q23404","display_name":"Anthropology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.34208/jba.v24i1.1051","doi":"https://doi.org/10.34208/jba.v24i1.1051","is_oa":true,"landing_page_url":"https://doi.org/10.34208/jba.v24i1.1051","pdf_url":"https://jurnaltsm.id/index.php/JBA/article/download/1051/788","source":{"id":"https://openalex.org/S4306516611","display_name":"Jurnal Bisnis dan Akuntansi","issn_l":"1410-9875","issn":["1410-9875","2656-9124"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Bisnis dan Akuntansi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.34208/jba.v24i1.1051","doi":"https://doi.org/10.34208/jba.v24i1.1051","is_oa":true,"landing_page_url":"https://doi.org/10.34208/jba.v24i1.1051","pdf_url":"https://jurnaltsm.id/index.php/JBA/article/download/1051/788","source":{"id":"https://openalex.org/S4306516611","display_name":"Jurnal Bisnis dan Akuntansi","issn_l":"1410-9875","issn":["1410-9875","2656-9124"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Bisnis dan Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4283365009.pdf","grobid_xml":"https://content.openalex.org/works/W4283365009.grobid-xml"},"referenced_works_count":23,"referenced_works":["https://openalex.org/W179482961","https://openalex.org/W372640527","https://openalex.org/W1458573224","https://openalex.org/W1524787117","https://openalex.org/W2024642405","https://openalex.org/W2109006689","https://openalex.org/W2176257847","https://openalex.org/W2284559665","https://openalex.org/W2585649436","https://openalex.org/W2591235647","https://openalex.org/W2781915358","https://openalex.org/W2784887259","https://openalex.org/W2801920073","https://openalex.org/W2945187743","https://openalex.org/W2945904755","https://openalex.org/W2952875902","https://openalex.org/W2978009710","https://openalex.org/W2997422900","https://openalex.org/W3013549952","https://openalex.org/W3041253399","https://openalex.org/W3082556668","https://openalex.org/W3108723834","https://openalex.org/W3134992899"],"related_works":["https://openalex.org/W4283830083","https://openalex.org/W4401786275","https://openalex.org/W4389741393","https://openalex.org/W7116956140","https://openalex.org/W4318713369","https://openalex.org/W7220349363","https://openalex.org/W4313517951","https://openalex.org/W4381996440","https://openalex.org/W4385710204","https://openalex.org/W4405790922"],"abstract_inverted_index":{"The":[0,97],"purpose":[1],"of":[2,25,40,62,81,99,109,136,142,156],"this":[3,66],"study":[4,87,101],"is":[5,28,34],"to":[6,52,69,164],"understand":[7],"accounting":[8,26,41,54,74,127],"practices":[9,55,75],"at":[10],"the":[11,20,38,60,79,82,100,107,124,134,140,165],"tolobalango":[12],"ceremony.":[13],"This":[14,32,48,86,150],"research":[15,67],"comes":[16],"from":[17,30],"concerns":[18],"about":[19],"adoption,":[21],"learning,":[22],"and":[23,72,121,147,162],"implementation":[24],"which":[27,106],"not":[29],"Indonesia.":[31],"condition":[33],"getting":[35],"worse":[36],"with":[37,92],"lack":[39],"studies":[42],"based":[43,132],"on":[44,133],"national":[45],"cultural":[46],"themes.":[47],"situation":[49],"has":[50],"potential":[51],"eliminate":[53],"that":[56,76],"are":[57,131,152],"required":[58],"by":[59],"values":[61],"local":[63,137],"wisdom.":[64],"Therefore,":[65],"seeks":[68],"explore,":[70],"formulate,":[71],"preserve":[73],"live":[77],"in":[78,105,128,139],"spirit":[80,135],"nation's":[83],"wealth":[84],"values.":[85],"uses":[88],"an":[89,93],"Islamic":[90,94],"paradigm":[91],"ethnomethodology":[95],"approach.":[96],"results":[98],"find":[102],"three":[103],"ways":[104],"people":[108],"Gorontalo":[110],"practiced":[111],"accounting;":[112],"firstly":[113],"receiving":[114],"wages;":[115],"secondly":[116],"receive":[117],"dowry,":[118],"wedding":[119],"expenses,":[120],"consumption":[122],"costs;":[123],"third":[125],"record":[126],"memory.":[129],"These":[130],"wisdom":[138],"form":[141],"sincerity":[143],"(ihilasi),":[144],"trustship":[145],"(amana:ti),":[146],"trust":[148],"(paracaya).":[149],"spirits":[151],"essentially":[153],"a":[154],"manifestation":[155],"love":[157],"(motoliango)":[158],"both":[159],"among":[160],"others":[161],"also":[163],"Creator":[166],"(God).":[167]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":6}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2022-06-25T00:00:00"}
