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.lightemupsequences.com/quick-find-Our-Seasons-The-World-in-Winter-Spring-Summer-and-Autumn-best-save/