Ta’uwa dan Tuwalanga antara Filosofi, Sains, dan Akuntansi Syariah

Mei K. Abdullah

Abstract


This research was conducted to find the application of the Planting Season Calendar of traditional farmers in Gorontalo to predict the income and costs of farmers. This research contributes to the exploration of intangible assets in agriculture (Planting Season Calendar) that can be used by farmers as a whole or can even be used as a reference for generations. Data collection was carried out by semi-structured interviews. The data analysis method used is the descriptive analysis method with interpretive paradigm approach. The results showed that the Planting Season Calendar used by farmers consisted of 3 seasons and only 2 seasons were used by farmers, namely Ta'uwa and Tuwalanga. This planting season calendar for farmers is an intangible asset, prediction, budgeting, and cost management tool. In addition, even though farmers have knowledge about this calendar, they still do their best efforts by carrying out agricultural activities effectively and efficiently. The farmers were self-taught (knowledge), carried out cost management well and effectively (endeavor) but did not make them forget God. They realized that no matter how clever they were at calculating the movement of stars (Poliyama), estimating rainfall, estimating pest-free time, they were still inseparable from the control and power of God (Postmodernism).


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DOI: http://dx.doi.org/10.21043/aktsar.v7i1.24609

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