{"id":"https://openalex.org/W4387640307","doi":"https://doi.org/10.47467/alkharaj.v6i2.5403","title":"Akuntansi Hak dan Kewajiban: Refleksi Akuntansi Nelayan Juragan Muslim di Kawasan Teluk Tomini","display_name":"Akuntansi Hak dan Kewajiban: Refleksi Akuntansi Nelayan Juragan Muslim di Kawasan Teluk Tomini","publication_year":2023,"publication_date":"2023-10-13","ids":{"openalex":"https://openalex.org/W4387640307","doi":"https://doi.org/10.47467/alkharaj.v6i2.5403"},"language":"en","primary_location":{"id":"doi:10.47467/alkharaj.v6i2.5403","doi":"https://doi.org/10.47467/alkharaj.v6i2.5403","is_oa":true,"landing_page_url":"https://doi.org/10.47467/alkharaj.v6i2.5403","pdf_url":"https://journal.laaroiba.ac.id/index.php/alkharaj/article/download/5403/3911","source":{"id":"https://openalex.org/S4210212978","display_name":"Al-Kharaj Jurnal Ekonomi Keuangan & Bisnis Syariah","issn_l":"2656-2871","issn":["2656-2871","2656-4351"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405274036","host_organization_name":"Institut Agama Islam Nasional Laa Roiba","host_organization_lineage":["https://openalex.org/I4405274036"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","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://journal.laaroiba.ac.id/index.php/alkharaj/article/download/5403/3911","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5072952723","display_name":"Niswatin Niswatin","orcid":"https://orcid.org/0000-0003-3172-2578","observed_orcids":["https://orcid.org/0000-0003-3172-2578"]},"institutions":[{"id":"https://openalex.org/I4210153860","display_name":"State University of Gorontalo","ror":"https://ror.org/05417j740","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210153860"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Niswatin Niswatin","raw_affiliation_strings":["Universitas Negeri Gorontalo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Negeri Gorontalo","institution_ids":["https://openalex.org/I4210153860"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5040469116","display_name":"Nilawaty Yusuf","orcid":"https://orcid.org/0000-0002-5894-0244","observed_orcids":["https://orcid.org/0000-0002-5894-0244"]},"institutions":[{"id":"https://openalex.org/I4210153860","display_name":"State University of Gorontalo","ror":"https://ror.org/05417j740","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210153860"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nilawaty Yusuf","raw_affiliation_strings":["Universitas Negeri Gorontalo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Negeri Gorontalo","institution_ids":["https://openalex.org/I4210153860"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5049557712","display_name":"Nur Fadilah Arsyad","orcid":"https://orcid.org/0000-0002-9191-2587","observed_orcids":["https://orcid.org/0000-0002-9191-2587"]},"institutions":[{"id":"https://openalex.org/I4210153860","display_name":"State University of Gorontalo","ror":"https://ror.org/05417j740","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210153860"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nur Fadilah Arsyad","raw_affiliation_strings":["Universitas Negeri Gorontalo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Negeri Gorontalo","institution_ids":["https://openalex.org/I4210153860"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5046927605","display_name":"Mohamad Yuda Olatapa","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210153860","display_name":"State University of Gorontalo","ror":"https://ror.org/05417j740","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210153860"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Mohamad Yuda Olatapa","raw_affiliation_strings":["Universitas Negeri Gorontalo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Negeri Gorontalo","institution_ids":["https://openalex.org/I4210153860"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5093063988","display_name":"Siti Aisyah Bahsuan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210153860","display_name":"State University of Gorontalo","ror":"https://ror.org/05417j740","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210153860"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Siti Aisyah Bahsuan","raw_affiliation_strings":["Universitas Negeri Gorontalo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Negeri Gorontalo","institution_ids":["https://openalex.org/I4210153860"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210153860"],"apc_list":null,"apc_paid":null,"fwci":0.3332,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.5343244,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":93},"biblio":{"volume":"6","issue":"2","first_page":"2731","last_page":"2741"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.2660999894142151,"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"}},"topics":[{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.2660999894142151,"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/T11365","display_name":"Islamic Finance and Banking Studies","score":0.26030001044273376,"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":0.15940000116825104,"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/profit-sharing","display_name":"profit sharing","score":0.8569999933242798},{"id":"https://openalex.org/keywords/tomini-bay","display_name":"Tomini Bay","score":0.878000020980835}],"concepts":[{"id":"https://openalex.org/C2780179797","wikidata":"https://www.wikidata.org/wiki/Q345844","display_name":"Crew","level":2,"score":0.8785096406936646},{"id":"https://openalex.org/C2778447849","wikidata":"https://www.wikidata.org/wiki/Q2648051","display_name":"Obligation","level":2,"score":0.666706383228302},{"id":"https://openalex.org/C2780876879","wikidata":"https://www.wikidata.org/wiki/Q3054749","display_name":"Meaning (existential)","level":2,"score":0.4342801868915558},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.37169304490089417},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.3235209882259369},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.2499014139175415},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.21188002824783325},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.17293968796730042},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.16481304168701172},{"id":"https://openalex.org/C178802073","wikidata":"https://www.wikidata.org/wiki/Q8421","display_name":"Aeronautics","level":1,"score":0.14364659786224365},{"id":"https://openalex.org/C542102704","wikidata":"https://www.wikidata.org/wiki/Q183257","display_name":"Psychotherapist","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.47467/alkharaj.v6i2.5403","doi":"https://doi.org/10.47467/alkharaj.v6i2.5403","is_oa":true,"landing_page_url":"https://doi.org/10.47467/alkharaj.v6i2.5403","pdf_url":"https://journal.laaroiba.ac.id/index.php/alkharaj/article/download/5403/3911","source":{"id":"https://openalex.org/S4210212978","display_name":"Al-Kharaj Jurnal Ekonomi Keuangan & Bisnis Syariah","issn_l":"2656-2871","issn":["2656-2871","2656-4351"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405274036","host_organization_name":"Institut Agama Islam Nasional Laa Roiba","host_organization_lineage":["https://openalex.org/I4405274036"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.47467/alkharaj.v6i2.5403","doi":"https://doi.org/10.47467/alkharaj.v6i2.5403","is_oa":true,"landing_page_url":"https://doi.org/10.47467/alkharaj.v6i2.5403","pdf_url":"https://journal.laaroiba.ac.id/index.php/alkharaj/article/download/5403/3911","source":{"id":"https://openalex.org/S4210212978","display_name":"Al-Kharaj Jurnal Ekonomi Keuangan & Bisnis Syariah","issn_l":"2656-2871","issn":["2656-2871","2656-4351"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405274036","host_organization_name":"Institut Agama Islam Nasional Laa Roiba","host_organization_lineage":["https://openalex.org/I4405274036"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","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/W4387640307.pdf","grobid_xml":"https://content.openalex.org/works/W4387640307.grobid-xml"},"referenced_works_count":12,"referenced_works":["https://openalex.org/W2080231362","https://openalex.org/W2109006689","https://openalex.org/W2221819875","https://openalex.org/W2903476479","https://openalex.org/W2995214977","https://openalex.org/W2997422900","https://openalex.org/W3080534910","https://openalex.org/W3090837637","https://openalex.org/W4200088548","https://openalex.org/W4214767265","https://openalex.org/W4312136892","https://openalex.org/W4361837104"],"related_works":["https://openalex.org/W7218582771","https://openalex.org/W7222893404","https://openalex.org/W7133355509","https://openalex.org/W7172314615","https://openalex.org/W7221158110","https://openalex.org/W2745344013","https://openalex.org/W4214767265","https://openalex.org/W4391170332","https://openalex.org/W4409401656","https://openalex.org/W4401926497"],"abstract_inverted_index":{"This":[0,88],"research":[1,22,89],"aims":[2],"to":[3,115,120,137,142],"reveal":[4],"the":[5,14,21,52,57,100,104,113,121,124,135,143],"meaning":[6],"of":[7,45,54,67,69,126],"accounting":[8,128],"for":[9,97],"muslim":[10],"skipper":[11],"fishermen":[12],"in":[13,25,123],"tomini":[15],"bay":[16],"area.":[17],"Symbolic":[18],"interactionism":[19],"is":[20,32,93],"method":[23],"used":[24,34,49],"this":[26],"research.":[27],"The":[28,47],"symbolic":[29],"interactionist":[30],"approach":[31],"also":[33],"as":[35,40,42,60,83],"a":[36,43,94],"data":[37,48],"collection":[38],"technique":[39],"well":[41],"unit":[44],"analysis.":[46],"are":[50],"(1)":[51],"results":[53,66],"interviews":[55],"with":[56,74],"boat":[58,101,144],"owner":[59,102,110],"ship":[61],"owners":[62],"and":[63,72,77,85,103,130],"retainers":[64],"(2)":[65],"observations":[68],"fishermen's":[70],"activities":[71],"interactions":[73],"crew":[75,107,122,131],"members":[76,132],"their":[78,140],"environment":[79],"(3)":[80],"documents":[81],"such":[82],"worksheets":[84],"financial":[86],"reports.":[87],"determines":[90],"that":[91],"there":[92],"mutual":[95],"need":[96],"interaction":[98],"between":[99],"captain":[105],"or":[106],"member.":[108],"Boat":[109],"who":[111,133],"has":[112],"right":[114],"share":[116],"business":[117],"profits":[118],"fairly":[119],"form":[125],"transparent":[127],"records":[129],"have":[134],"obligation":[136],"carry":[138],"out":[139],"responsibilities":[141],"owner.":[145]},"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-10-15T00:00:00"}