The aim of the study is to construct accounting practices at the Gorontalo engagement ceremony. This research uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five stages of data analysis; amal, ilmu, iman, informasi wahyu, and ihsan (amiiin). The results of the study find that there are two ways that the Gorontalo community practiced accounting at the tolobalango ceremony; avoid non-material losses and finance the implementation of tolobalango. Both practices are driven by the spirit of mutual help (huyula) and kinship (o'ngalaa).

This study aims to construct the method of accounting records by traders in traditional markets. This study uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five stages of data analysis; amal, ilmu, iman, informasi wahyu, and ihsan (amiiin). The results of the study find that there are two methods of accounting records; first, record expenses on paper and in memory; second, record profits on paper and in memory. Both methods are driven by gratitude (sukuru) for the income given by God.