Purpose - This study aims to investigate simple accounting practices focusing on earning income by binte biluhuta sellers based on the local wisdom values of the Gorontalo people. Method - This study uses an Islamic paradigm with an Islamic ethnomethodology approach. Futher. the study uses the qualitative approach through observation and interview. https://www.diegojavierfares.com/best-offer-Cleveland-Browns-NFL-Wordmark-Holiday-Gaiter-Scarf-p5041-mega-offer/