Dahayi Moputu Dila and Zakat Accounting Practices: An Islamic Ethnomethodology Study at BAZNAS Gorontalo Regency

Purpose: This study aims to reflect on the values ​​of Gorontalo local wisdom that underlie the accounting practices of zakat, infaq, and sedekah at the National Zakat Agency (BAZNAS) in Gorontalo Regency. This research was conducted because zakat accounting studies have focused primarily on technical aspects, while the local cultural values ​​that shape accounting practices have been relatively limited. Methodology: The study employed a spirituality paradigm with an Islamic ethnomethodology approach. Data were collected through structured interviews with three BAZNAS administrators responsible for collection, distribution, finance, and reporting, complemented by participant observation of zakat management activities. Data were analyzed through the stages of charity, knowledge, faith, revelation, and courtesy. Findings: The study identified four accounting practices: building the trust of zakat payers through sharia education and zakat regulations, distributing funds based on the provisions of asnaf (the designated recipients), adjusting zakat collection to the economic conditions of zakat payers, and verifying and reporting fund receipts through bank statements. These four practices reflect the value of trust as the primary foundation for managing zakat, infaq, and sedekah. Novelty: This study reveals that the four accounting practices of zakat management practiced by BAZNAS are rooted in the Gorontalo local wisdom of lumadu: dahayi moputu dila, demonstrating that zakat accounting is shaped not only by sharia regulations but also by local cultural values.