Implementation of ‘Hablumminannas’ as Islamic value budget planning in non profit organization: phenomenological studies

Authors

DOI:

https://doi.org/10.21580/jiafr.2022.4.2.10668

Keywords:

budget planning, hablumminannas, non-profit organization

Abstract

Purpose - The purpose of this study was to exsplore the implementation of Hablumminannas as a budget planning in Non-profit organization in Indonesian and to determine the preferences of the others non-profit organization to operate their business circle.

Method - This study uses a phenomenological approach. In obtaining some information, the researcher used the interview method addressed to 15 informants who were at PT. Serkolinas Aman Nusantara spread throughout Indonesia.

Result - The results of this study, top management and members of the organization know more about what are the top priorities in determining strategies to improve organizational performance and no one member of the organization feels disadvantaged in accordance with what is recommended by the Qoran, that the concept of Hablumminannas must always prioritize good relations with others.

Implication - Especially in the non-profit organization sector so that they are in accordance with the guidelines of Islamic Values Hablumminannas.

Originality - Provide detailed understanding of the implementation of budget planning through the Islamic values of Hablumminannas which are principled not to harm others through a phenomenological approach to non-profit organizations in Indonesia.

Downloads

Download data is not yet available.

References

Abernethy, M. A., & Brownell, P. (1999). The role of budgets in organizations facing strategic change: An exploratory study. Accounting, Organizations and Society, 24(3), 189–204. https://doi.org/10.1016/S0361-3682(98)00059-2

Aguirre, P., Alonso, J. A., & Jerez, M. (2019). Effectiveness of capital account regulation: Lessons from Brazil and Peru. International Review of Economics and Finance, 64(May), 176–194. https://doi.org/10.1016/j.iref.2019.05.011

Amans, P., Mazars-Chapelon, A., & Villesèque-Dubus, F. (2015). Budgeting in institutional complexity: The case of performing arts organizations. Management Accounting Research, 27, 47–66. https://doi.org/10.1016/j.mar.2015.03.001

Anthony, R. N., & Govindarajan, V. (2017). Management control systems. In Management Control Systems in Japan (hal. 11–19). Routledge. https://doi.org/10.4324/9781315200019-2

Arnold, M., & Artz, M. (2019). The use of a single budget or separate budgets for planning and performance evaluation. Accounting, Organizations and Society, 73, 50–67. https://doi.org/10.1016/j.aos.2018.06.001

Arnold, M. C., & Gillenkirch, R. M. (2015). Using negotiated budgets for planning and performance evaluation: An experimental study. Accounting, Organizations and Society, 43, 1–16. https://doi.org/10.1016/j.aos.2015.02.002

Ataro, G. (2020). Methods, methodological challenges and lesson learned from phenomenological study about OSCE experience: Overview of paradigm-driven qualitative approach in medical education. Annals of Medicine and Surgery, 49(August 2019), 19–23. https://doi.org/10.1016/j.amsu.2019.11.013

Baber, W. R. (1985). Budget-Based Compensation and Discretionary Spending. The Accounting Review, 60(1), 1–9. http://www.jstor.org/stable/246959

Bahri, B. (2018). Kewirausahaan Islam: Penerapan Konsep Berwirausaha dan Bertransaksi Syariah dengan Metode Dimensi Vertikal (Hablumminallah) dan Dimensi Horizontal (Hablumminannas). Maro: Jurnal Ekonomi syariah dan Bisnis, 1(2), 67–86. http://jurnal.unma.ac.id/index.php/Mr/index

Becker, S. D., Jagalla, T., & Skærbæk, P. (2014). The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants’ identities. Critical Perspectives on Accounting, 25(4–5), 324–338. https://doi.org/10.1016/j.cpa.2013.05.004

Beeson, J. (1998). Succession planning: Building the management corps. Business Horizons, 41(5), 61–66. https://doi.org/10.1016/S0007-6813(98)90079-9

Carvalho, J. P., & Sacks, M. (2021). The economics of religious communities. Journal of Public Economics, 201. https://doi.org/10.1016/j.jpubeco.2021.104481

Chariri, A. (2009). Landasan filsafat dan metode penelitian kualitatif. Workshop Metodologi Penelitian Kuantitatif dan Kualitatif, Laboratorium Pengembangan Akuntansi (LPA), Fakultas Ekonomi Universitas Diponegoro Semarang, 31 Juli – 1 Agustus 2009.

Conaty, F., & Robbins, G. (2021). A stakeholder salience perspective on performance and management control systems in non-profit organisations. Critical Perspectives on Accounting, 80, 1–17. https://doi.org/10.1016/j.cpa.2018.07.001

Creswell, J. W., Hanson, W. E., Clark Plano, V. L., & Morales, A. (2007). Qualitative Research Designs: Selection and Implementation. The Counseling Psychologist, 35(2), 236–264. https://doi.org/10.1177/0011000006287390

Derfuss, K. (2016). Reconsidering the participative budgeting-performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences. British Accounting Review, 48(1), 17–37. https://doi.org/10.1016/j.bar.2015.07.001

Field, K. (2014). Budgets and Financial Planning. February.

Frow, N., Marginson, D., & Ogden, S. (2010). “Continuous” budgeting: Reconciling budget flexibility with budgetary control. Accounting, Organizations and Society, 35(4), 444–461. https://doi.org/10.1016/j.aos.2009.10.003

Grubesic, T. H., Nelson, J. R., & Wei, R. (2019). A strategic planning approach for protecting environmentally sensitive coastlines from oil spills: Allocating response resources on a limited budget. Marine Policy, 108(October 2018). https://doi.org/10.1016/j.marpol.2019.103549

Howcroft, D. (2006). Spreadsheets and the financial planning process: A case study of resistance to change. Journal of Accounting & Organizational Change, 2(3), 248–280. https://doi.org/10.1108/18325910610690081

Idrus, N. I., Neil, M., Pelaksana, R., Kadir, Y., Tahara, T., Hijjang, P., Laksana, M. T., Ismail, A., Hamka, I. M., Isra, B. Al, Teknis, P., Kamil, M., Idris, U., Yunus, M., & Redaksi, D. (2016). Hablumminannas: Nilai-nilai Keislaman dan Praktinya Dalam Pergaulan Antar Ihwan dan Akhwat PAda Organisasi Forum Lingkar Pena. Jurnal Etnosia, 01(02), 66–78.

Ji, Y. (2020). Religiosity and the adoption of formal financial services. Economic Modelling, 89(August), 378–396. https://doi.org/10.1016/j.econmod.2019.11.002

Kaufman, M., & Covaleski, M. A. (2019). Budget formality and informality as a tool for organizing and governance amidst divergent institutional logics. Accounting, Organizations and Society, 75, 40–58. https://doi.org/10.1016/j.aos.2018.10.003

Khedmati, M., Aminu Sualihu, M., & Yawson, A. (2021). Does religiosity matter for corporate labor investment decisions? Journal of Contemporary Accounting and Economics, 17(2), 100264. https://doi.org/10.1016/j.jcae.2021.100264

Kumar, A., Page, J. K., & Spalt, O. G. (2011). Religious beliefs, gambling attitudes, and financial market outcomes. Journal of Financial Economics, 102(3), 671–708. https://doi.org/10.1016/j.jfineco.2011.07.001

Kwarteng, A. (2018). The impact of budgetary planning on resource allocation: evidence from a developing country. African Journal of Economic and Management Studies, 9(1), 88–100. https://doi.org/10.1108/AJEMS-03-2017-0056

León, A. K., & Pfeifer, C. (2017). Religious activity, risk-taking preferences and financial behaviour: Empirical evidence from German survey data. Journal of Behavioral and Experimental Economics , 69, 99–107. https://doi.org/10.1016/j.socec.2017.05.005

Liapis, K., & Spanos, P. (2015). Public Accounting Analysis under Budgeting and Controlling Process: The Greek Evidence. Procedia Economics and Finance, 33(15), 103–120. https://doi.org/10.1016/s2212-5671(15)01697-4

Lill, J. B. (2020). When the Boss is far away and there is shared pay: The effect of monitoring distance and compensation interdependence on performance misreporting. Accounting, Organizations and Society, xxxx, 101143. https://doi.org/10.1016/j.aos.2020.101143

Lim, S. K., & Kim, Y. D. (1998). Capacity planning for phased implementation of flexible manufacturing systems under budget restrictions. European Journal of Operational Research, 104(1), 175–186. https://doi.org/10.1016/S0377-2217(96)00328-1

Lindrooth, R. C., & Weisbrod, B. A. (2007). Do religious nonprofit and for-profit organizations respond differently to financial incentives? The hospice industry. Journal of Health Economics, 26(2), 342–357. https://doi.org/10.1016/j.jhealeco.2006.09.003

Međedović, J. (2021). Conservatism and religiousness participate in fast life history dynamics via elevated reproductive motivation. Personality and Individual Differences, 183(June). https://doi.org/10.1016/j.paid.2021.111109

Robbins, G., & Lapsley, I. (2015). From secrecy to transparency: Accounting and the transition from religious charity to publicly-owned hospital. British Accounting Review, 47(1), 19–32. https://doi.org/10.1016/j.bar.2014.10.008

Seneviratne, C. P., & Martino, A. L. (2021). Budgeting as practice and knowing in action: experimenting with Bourdieu’s theory of practice: an empirical evidence from a public university. Asian Journal of Accounting Research, 6(3), 309–323. https://doi.org/10.1108/ajar-08-2020-0075

Shim, J. K., & Siegel, J. G. . (2005). Budgeting basics & Beyond.

Valuckas, D. (2019). Budgeting reconsidered: exploring change initiative in a bank. Journal of Accounting and Organizational Change, 15(1), 100–126. https://doi.org/10.1108/JAOC-10-2016-0060

von Hagen, J., & Harden, I. J. (1995). Budget processes and commitment to fiscal discipline. European Economic Review, 39, 771–779. https://doi.org/10.3790/ccm.52.4.527

Wagner, S. M., Ullrich, K. K. R., & Transchel, S. (2014). The game plan for aligning the organization. Business Horizons, 57(2), 189–201. https://doi.org/10.1016/j.bushor.2013.11.002

Wildana, M. D. A., & Manzilati, A. (2013). Hablumminallah And Hablumminannas Of Zakah. Jurnal Ilmiah Mahasiswa FEB. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/1373

Yang, Y., Zhang, C., & Yan, Y. (2019). Does religious faith affect household financial market participation? Evidence from China. Economic Modelling, 83(August), 42–50. https://doi.org/10.1016/j.econmod.2019.10.023

Downloads

Published

2022-10-16

Issue

Vol. 4 No. 2 (2022)

Section

Articles

License

The copyright of the received article shall be assigned to the journal as the publisher of the journal. The intended copyright includes the right to publish the article in various forms (including reprints). The journal maintains the publishing rights to the published articles. Authors are allowed to use their articles for any legal purposes deemed necessary without written permission from the journal with an acknowledgment of initial publication to this journal.

The work under license Creative Commons Attribution License