Praktik Akuntabilitas Masjid: Studi Kasus pada Masjid Al-Akbar Surabaya
DOI:
https://doi.org/10.21580/economica.2018.9.2.2350Keywords:
Accountability, Mosques, Stewardship, Akuntabilitas, MasjidAbstract
This study aims to determine the practice of accountability carried out by the management of Al-Akbar Mosque in Surabaya. Accountability is needed as a form of organizational management responsibility to worshipers. The method used in this study is qualitative with a case study approach. The results of the study indicate that the manager has prioritized the interests and prosperity of the mosque compared to individual interests. Research also shows that accountability practices are carried out using honesty and legal accountability, process accountability, program accountability and financial policy accountability.
Penelitian ini bertujuan untuk mengetahui praktik akuntabilitas yang dilakukan oleh pengurus Masjid Al-Akbar Surabaya. Akuntabilitas sangatlah dibutuhkan sebagai bentuk tanggung jawab pengelola organisasi kepada jamaah. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan pengelola sudah mementingkan kepentingan dan kemakmuran masjid dibandingkan kepentingan individu. Penelitian juga menunjukkan praktik akuntabilitas yang dijalankan menggunakan akuntabilitas kejujuran dan hukum, akuntabilitas proses, akuntabilitas program dan akuntabilitas kebijakan keuangan.
Downloads
References
Basuki. 2016. Metode Penelitian Akuntansi Dan Manajeman Berbasis Studi Kasus. surabaya: airlangga University Press.
Donaldson, Lex, and James H. Davis. 1991. “Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns.” Australian Journal of Management 16 (1): 49–64. https://doi.org/10.1177/031289629101600103.
Ebrahim, Alnoor. 2003. “Accountability In Practice: Mechanisms for NGOs.” World Development 31 (5): 813–29. https://doi.org/10.1016/S0305-750X(03)00014-7.
Ellwood, Sheila. 1993. “Parish and Town Councils: Financial Accountability and Management.” Local Government Studies 19 (3): 368–86. https://doi.org/10.1080/03003939308433687.
Hanafi, Roby. 2015. “Akuntabilitas Dan Pengelolaan Keuangan Masjid Melalui Pendekatan Fenomenologi (Studi Empiris Pada Masjid Nurusy Syifa’ Surakarta).”
Hendartho, Dony. 2018. “Analisis Implementasi Sistem Manajemen Mutu ISO 9001:2008 Pada Sekolah Tinggi Ilmu Administrasi Mandala Indonesia.” Transparansi Jurnal Ilmiah Ilmu Administrasi 6 (2): 124–38. https://doi.org/10.31334/trans.v6i2.37.
Kaihatu, Thomas S. 2006. “Good Corporate Governance Dan Penerapannya Di Indonesia.” Jurnal Manajemen Dan Kewirausahaan 8 (1): 1–9. https://doi.org/10.9744/jmk.8.1.pp. 1-9.
Kamayanti, Ari. 2016. Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. Yayasan Rumah Peneleh.
Kiswanto, Kiswanto, and Hasan Mukhibad. 2011. “Analisis Budaya Islam Dan Akuntabilitas.” Jurnal Dinamika Akuntansi 3 (2). https://doi.org/10.15294/jda.v3i2.1947.
Mardiasmo. 2000. Akuntansi Sektor Publik. yogyakarta: andi.
Mardiasmo, Mardiasmo. 2006. “Perwujudan Transparansi Dan Akuntabilitas Publik Melalui Akuntansi Sektor Publik: Suatu Sarana Good Governance.” Jurnal Akuntansi Pemerintah 2 (1).
Putri, Ayuko Bunga Pertiwi. 2013. “Akuntabilitas Dalam Perspektif Pondok Pesantren (Studi Fenomenologi Pada Pondok Pesantren Mamba’us Sholohin Gresik).” UNIVERSITAS AIRLANGGA. http://repository.unair.ac.id/442/.
Randa, Fransiskus, Iwan Triyuwono, Unti Ludigdo, and Eko Ganis Sukoharsono. 2011. “Studi Etnografi Akuntabilitas Spiritual Pada Organisasi Gereja Katolik Yang Terinkulturasi Budaya Lokal.” Jurnal Akuntansi Multiparadigma 2 (1): 35–51. https://doi.org/10.18202/jamal.2011.04.7109.
S, Adebayo O., Ayeni Gabriel Olusola, and Oyewole Felicia Abiodun. 2013. “Relationship Between Corporate Governance And Organizational Performance : Nigerian Listed Organizations Experience.” International Journal of Business and Management Invention 2 (9): 1–6.
Sari, Meriska, Sri Mintarti, and Yunita Fitria. 2018. “Akuntabilitas Pengelolaan Keuangan Organisasi Keagamaan.” Kinerja 15 (2): 45. https://doi.org/10.29264/jkin.v15i2.4029.
Simanjuntak, Dahnil Anzar, and Yeni Januarsi. 2011. “Akuntabilitas Dan Pengelolaan Keuangan Di Masjid.” In Simposium Nasional Akuntansi. http://pdeb.fe.ui.ac.id/?p=5670.
Siskawati, Eka, Ferdawati Ferdawati, and Firman Surya. 2016. “Pemaknaan Akuntabilitas Masjid: Bagaimana Masjid Dan Masyarakat Saling Memakmurkan?” Jurnal Akuntansi Multiparadigma 7 (1): 70–80. https://doi.org/10.18202/jamal.2016.04.7006.
Sugiyono. 2012. Metode Penelitian Kuantitatif Kualitatif Dan R&D. Alfabeta. http://onesearch.id/Record/IOS2726.slims-73890.
Triyuwono, Iwan, and Roekhuddin Roekhuddin. 2000. “Konsistensi Praktik Sistem Pengendalian Intern Dan Akuntabilitas Pada Lazis (Studi Kasus Di Lazis X Jakarta).” The Indonesian Journal of Accounting Research 3 (2). http://ijar-iaikapd.or.id/index.php/ijar/article/view/43.
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), acknowledging its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges and earlier and greater citation of published work (See The Effect of Open Access).
