Accounting Practices Based on the System of Conjunction Study of Ednometodelogy in the Foundation of Al-Imam Islamic Boarding School

Abstract

This study aims to determine the existence of accounting practices based on togetherness in Yayasan Pondok pesantren AL-IMAM which is a Pondok Pesantren Modern located in the Village Gambiran Kalisat District Jember District. This research is a research in the field of qualitative Etnometodologi. Ethnometodologi method is one approach in qualitative research that seeks to illustrate how the behavior or actions of human beings within the scope of "ethnicity" associated with the pattern of interaction that occurred and background action, and his study leads to efforts to understand the meaning that exists in the life of the organization or group of people in inside. The result of the research shows that accounting practices based on togetherness system are very distinctive, built by Islamic organization group YPPAI, so that the accounting characteristic is not escaped from the values ​​of culture that are covered by Islamic values. Accounting system based life together amid the development of accounting in Indonesia, and coincidentally born from the womb of Islamic organizations YPPAI AL-IMAM.

Keywords: accounting, togetherness, etnometodelogi, pesantren