THE CONCEPT OF SHIDDIQ IN FINANCIAL ACCOUNTABILITY: AN ETHNOMETHODOLOGY STUDY OF BOARDING SCHOOL FOUNDATION
DOI:
https://doi.org/10.21776/ub.ijabs.2021.29.3.3Abstract
Purpose - The purpose of this study is to interpret the concept of financial accountability from a prophetic point of view on financial acceptance activities at the Hidayatullah Islamic Boarding School Foundation Foundation.
Design / Methodology / Approach - This study uses an interpretive paradigm with an ethnomethodological approach. This is done to see social reality and reflect to understand the context or events that are happening.
Findings - the result of this research is that the revenue at Hidayatullah Islamic Boarding School Foundation uses a centralized revenue mechanism and revenue management based on its management authority. All contextual actions that appear in the activism of acceleration acceptance accountability reflect one of the prophetic characteristics, Shiddiq.
Practical Implications - In the context of Islamic boarding schools as Islamic entities that continue to change according to the times and still adhere to Islamic values, it is hoped that the results of this research can be used as a practice guide and the development of financial accountability by the management of the boarding school.
Originality / value - In November 2017, Bank Indonesia (BI) in collaboration with the Indonesian Institute of Accountants (IAI) launched Islamic Boarding School Accounting Guidelines (PAP). This research has a novelty, namely the concept of Islamic boarding school accountability based on prophetic characteristics.
References
Abdul-Rahman, A. R., & Goddard, A. (1998). An Interpretive Inquiry of Accounting Practices in Religious Organisations. Financial Accountability and Management, 14(3), 183–201. https://doi.org/10.1111/1468-0408.00060
Adnan, MA dan IH Labadjo. 2006. Sejarah Akuntansi Dalam Perspektif Islam. Mitra Aksara Mulia. Yogyakarta.
Ardini, L. (2019). Finding the New Concept of Social Justice Farm Income in Indonesia. International Journal of Multicultural and Multireligious Understanding, 6(5), 504–518.
Ardini, L., Ludigdo, U., & Mulawarman, A. D. (2016). Concept of Farmer ’ s Profit Based on the Value of Equity and Social Welfare. Middle-East Journal of Scientific Research, 24(9), 2675–2679. https://doi.org/10.5829/idosi.mejsr.2016.24.09.23927
Burrell, G. dan G. Morgan. 1979. Sociological Paradigms and Organisational Analysis: Elements of the Sociology of Corporate Life. Ashgate Publishing Company. USA.
Chariri, A. 2009. Harmonisasi Standart Akuntansi Internasional: Analisis Kritis dari Perspektif Islam. Anischariri.multiply.com/journal/item/20/20. Diakses Tanggal 25 Juni 2017.
Chua, WF 1986. Radical Developments in Accounting Thought. The Accounting Review 61(4): 601-632.
Choudhury, M. A. (2008). Islam versus liberalism: contrasting epistemological inquiries. International Journal of Social Economics, 35(4), 239–268. https://doi.org/10.1108/03068290810854538
Ervina, M., Sufiawati, N., & Abdul, E. (2015). Awareness , Motivations and Readiness for Professional Accounting Education : A Case of Accounting Students in UiTM Johor. Procedia Economics and Finance, 31(15), 124–133. https://doi.org/10.1016/S2212-5671(15)01139-9
Garfinkel, H. 1967. Studies In Ethnomethodology, Englewood Cliffs. Prentice Hall Inc. New Jersey.
Hoque, M. Z. (1992). Nature and Methodology of Islamic Economics: An Appraisal. The Pakistan Development Review, Vol. 31, pp. 1065–1075.
Ikatan Akuntan Indonesia dan Bank Indonesia. 2018. Pedoman Akuntansi Boarding school. Penerbit Bank Indonesia. Jakarta.
Jr, R. J. B., & Rosser, M. V. (1998). Islamic and Neo-Confucian Perspective on the New Tradisional Economy. Eastern Economic Journal, Vol. 24, pp. 217–227.
Karim, W. J. (2010). The Economic Crisis, Capitalism and Islam: The Making of a New Economic Order? Globalizations, 7(June), 105–125. https://doi.org/10.1080/14747731003593315
Rehman, S. S., & Askari, H. (2010). How Islamic are Islamic Countries? Global Economy Journal, 10(2), 1–37. https://doi.org/10.2202/1524-5861.1614
Salamah, U. 2013. Studi Mengenai Sistem Pengelolaan Keuangan Sekolah di Pondok Boarding school terhadap Penguatan Manajemen Keuangan. Skripsi. Universitas Islam Negeri Hidayatullah. Jakarta.
Suprayogi, N. 2018. Pedoman Akuntansi Boarding school sudah idealkah? Membangun Negeri dengan Ekonomi Islam. unair.ac.id/Artikel. Diakses tanggal 12 Oktober 2018.
Syahatah, H. 2001. Pokok-Pokok Pikiran Akuntansi Islam. Akbar Media Eka Sarana. Jakarta.
Taufiq, I. 2015. Transparency and Accounting in The Qur'an and it's Role in Building Good Governance. International Journal of Business, Economic and Law 6(4): 73-81.
Werther, WB dan EM Berman. 2001. Third Sector Management: The Art of Managing Nonprofit. Georgetown University Press. Washington DC.
Xue, S., & Hong, Y. (2016). Earnings management, corporate governance and expense stickiness. China Journal of Accounting Research, 9(1), 41–58. https://doi.org/10.1016/j.cjar.2015.02.001
Yaghi, A. 2009. Is Organizational Behavior in US Muslim Nonproï¬t Institutions Religious? An Examination of Organizational Values. Nonproï¬t Management and Leadership 20(2): 235-249.
Yaghi, AM, PA Gibson, dan JC Morris. 2001. Identifying Organizational Culture: An Emerging Definition. Dirasat Journal 35(4): 23–41. Georgetown University Press. Washington DC.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 The International Journal of Accounting and Business Society
This work is licensed under a Creative Commons Attribution 4.0 International 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.
