Cukup lama sains (baca: ilmu pengetahuan dan teknologi/iptek) dibuat congkak dan sombong oleh manusia (Syakrani 2010:53) Kalimat pendek namun terkesan provokatif dari Syakari tersebut bisa menimbulkan efek stimulus bagi kita untuk bertasbih dalam berpengetahuan [akuntansi] Kenyataan bahwa ilmu pengetahuan (akuntansi) telah berkembang dengan pesat memang tidak dapat dipungkiri Aakan tetapi masih banyak ditemui kekurangan atau celah yang dapat mengakibatkan terjadinya "pembenaran" dari sudut pandang manusia atau paham-paham tertentu Mengapa demikian? Jawabannya adalah karena saat ini telah terjadi krisis yang kompleks dan multidimensi, dimana ilmu pengetahuan seringkali dibangun dengan tunduk pada dogma, rasional, empirikal dan objektivitas hingga sering melupakan hal-hal yang bersifat realitas Maka yang terjadi adalah ilmu pengetahuan [akuntansi] tidak lebih dari sekedar "kebenaran" relatif Bisa jadi pernyataan Triyuwono (2013) yang menyatakan bahwa akuntansi sering mendewakan rasionalitas benar adanya Pelibatan mendalam pada proses kehidupan, termasuk di dalamnya pelibatan proses pemikiran, makin tersingkir oleh segala hal yang sifatnya praktis, teknis, dan bersifat seketika dan membuat orang kian malas untuk berpikir Karena kehidupan memang tidak dipahami

Karawo is an art work in the form of an embroidery possessing a high art and economic values. This is among the featured products of Gorontalo, Indonesia. Artisans play a major role in the development of this art industry. Limited economic resources force the artisans to cooperate with other parties in which puts the artisans a disadvantage; this is due to the poor management of the organization and the finance. This research aims to identify the cultural values of Gorontalo which serve as the grounding in designing a model of the management of the organization and finance of the artisans. This qualitative research employed two data collection methods, i.e., observation and Focus Group Discussion, or FGD in short. Validating the data was through a rigorous observation during an interview. Moreover, the steps, such as data reduction, data display, and summing up the analysis, were applied to explore the issue. The results showed three cultural values of Gorontalo, i.e., huyula (community works), dulohupa (discussion), and mo'odelo (responsibility or honesty) serving as the grounding in designing a model of the management of the organization and finance of the Karawo artisans. These values were also categorized as the exclusive local culture to the people of Gorontalo.

This study aims to find and analyze the profitability level of Fried Onion Small Business in Palu City, influenced by Patronage Buying Motives (PBM), which consist of company reputation, location of sales, selling price and guarantee to profitability. The population of this study was 52. Population was chosen based on small business that still survives in fried onion business as a local business. The sample taken by purposive sampling was 35. Data collection was carried out by distributing questionnaires to the managers of fried onion small businesses. The analytical tool used is multiple linear analysis. The results shows that F test of PBM had a significant influence on profitability at 0,822 or 82.2%. This means a very strong influence of the value of PBM. T-test shows that corporate reputation is of significant value of 0,286, location of sales – 0,426, and selling price has a significant value of the 0.235 influence on profitability, except guarantees that do not affect profitability because the value of 0.151 is less than the t table value of 2.0395. The impact of this study implies that small food businesses do not really need a guarantee like electronic products, because reputation and quality have become their guarantee.

This research aims to explore a customer perception of wadiah savings on BNI Syariah Branch Palu. This research method uses a qualitative method with Islamic phenomenological approach. The results of this research found customer funds can be used by bank in wadiah contract. Profit sharing is not given in wadiah savings because the position of contract as the deposit. Customers tend to be more interest in using wadiah savings because the facilities obtained are the same as the savings customers in general. In addition, wadiah savings felt more reassuring because customers don't have to worry their funds will be reduced.

This study aims to reveal the professional commitment of auditor in local wisdom perspective of the Kaili ethnic community. Qualitative approaches through data reduction and interpretation are used as data analysis. Source triangulation through the case which related to auditor professional commitment was implemented to get a total comprehension. The elaboration result of auditor professional commitment with the local wisdom of Kaili ethnic indicates that auditor professional commitment will be faded by the individual behaviour which are nevadai, nenavusaka, and nebagiu. In contrary, the auditor professional commitment can be maintained if the auditor adheres to the Kaili’s cultural values of local wisdom in doing good that relates to daily life, namely ane mamate rai nembali, pakadoli gau nemo mabali (to always doing good in life, do not bother it with wickedness), ane raja madago, maria rasi (good favor brings many benefits), belo raporia belo rakava (good deeds will be rewarded with good deeds).