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The purpose of this research is to determine the form of syari’ah economic practices in the Samin tribe’s prespective. This research uses the ethnomethodology approach. The results showed that the local wisdom of the Samin is mutual cooperation, honest, patient, trokal (work), and narimo (sincere). The result also indicates that there are 3 types of social gathering amongst the Samin namely regular social gatherings, mutual cooperation social gatherings and goa social gatherings. In the context of the traditional social gathering, the value of local wisdom “mutual cooperation” is internalized in the activity of savings and loans within the public community. Meanwhile, the value of wisdom honesty is internalized in the accountability of financial records of the social gathering. Implementation of social gathering is can be classified in Islamic economic system which has no system of interest or usury. Social gathering system that exist in Samin tribe is almost the same as the mudhorobah principle in the syariah accounting system    Keyword: Ethnomethodology, social gathering, Local Wisdom, Syari’ah Accounting

Etnomethodologi Analysis of Syari’a Manifestation in the Samin Tribe’s