Статті в журналах: "Islamic accountability"

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Kamaruddin, Muhammad Iqmal Hisham, and Sofiah Md Auzair. "Measuring ‘Islamic accountability’ in Islamic social enterprise (ISE)." International Journal of Islamic and Middle Eastern Finance and Management 13, no. 2 (January 2, 2020): 303–21. http://dx.doi.org/10.1108/imefm-04-2018-0134.

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Purpose This study aims to present an effort to construct a measurement instrument to capture Islamic accountability from “accountability for what” aspect. These measurement instruments are developed by considering both social and economic natures in Islamic organisations. Design/methodology/approach This study defined the concept of Islamic accountability from the perspective of “accountability for what”. It is decomposed into specific items that suit an Islamic social enterprise (ISE). Next, these items are operationalised into scale items and re-composed empirically through factor analysis on data obtained from ISE stakeholders in Malaysia. Findings This study successfully developed an Islamic accountability measurement instruments from the “accountability for what” perspective for ISE. A total of 25 items are recognised and validated under four accountability dimensions, namely, accountability for input, accountability for output, accountability for procedural and accountability for Islamic principles and values. Research limitations/implications Not all measurement instruments are fit for every Islamic organisation type because of the different characteristics of Islamic organisations. Practical implications Developed items can be used as part of Islamic accountability index, especially by ISE and other similar organisations to measure their accountability practices. Besides, these developed items can also be adopted for reporting purposes. In the case of Malaysia, respective government agencies, such as the Companies Commission of Malaysia , the Registry of Society, the Ministry of Entrepreneur Development as well as the Malaysia Institute of Accountant, should have a look at the developed items to be considered into their respective guidelines or standards. Originality/value This study is believed to be a pioneering study in developing measurement instruments of Islamic accountability specific for ISE. It proposes measurement instruments of Islamic accountability that can be re-used for future research and is among the few studies of ISE.

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Kamaruddin, Muhammad Iqmal Hisham, and Sofiah Md Auzair. "Integrated Islamic Financial Accountability Model for Islamic Social Enterprise (ISE)." Journal of Muamalat and Islamic Finance Research 16, no. 1 (June 1, 2019): 17–36. http://dx.doi.org/10.33102/jmifr.v16i1.206.

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This study aims to present an integrated Islamic financial accountability model, which is different from previous accountability models and frameworks. In this case, all three accountability aspects which are: (i) accountability to whom (accountability groups); (ii) accountability for what (accountability dimensions); and (iii) accountability on how (accountability tools and processes) were integrated into a single model. By using these three accountability aspects, this model is specifically focused on financial accountability area with additional Islamic elements that suits Islamic Social Enterprise (ISE). In order to develop this model, this study applies the comparison method on previous accountability and Islamic accountability models with additional literature inputs from financial accountability aspects and Islamic accountability perspectives. Based on the findings, this study introduces an integrated Islamic financial accountability model specifically for ISE, one of the emerging institution types under the non-profit sector. It is hoped that the integrated Islamic financial accountability model developed in this study will be implemented by the management of ISE in order to discharge their accountability especially to donors, beneficiaries and other stakeholders.

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Mubtadi, Novendi Arkham. "ANALYSIS OF ISLAMIC ACCOUNTABILITY AND ISLAMIC GOVERNANCE IN ZAKAT INSTITUTION." Hasanuddin Economics and Business Review 3, no. 1 (June 23, 2019): 1. http://dx.doi.org/10.26487/hebr.v3i1.1544.

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Islamic accounting considers that accountability is perceived as a unity that can not be separated from one another. It makes a big difference to the basic goals of conventional accounting. Performance measurement is needed to ensure the company's operations in achieving its goals with the result that the need for Islamic governance in zakat institutions which is a good way of strength to run the process of managing an organization. The purpose of this study is to explain about Islamic governance and accountability of Islam in zakat institutions in Indonesia. This research uses qualitative method or conceptual study with descriptive-comparative study-analytical approach. The guidelines used in this study refers to the sharia enterprise theory in the conception of Islamic accountability's understanding as well as the zakat core principles to examine about Islamic governance. The result of this research is the concept of Islamic accountability listed in sharia enterprise theory (hablumminallah, hablumminannas, and hablumminal'alam) can be seen from the presentation of financial statements in accordance with applicable accounting standards, the utilization of technology in financial reporting is by uploading financial statements on the regular website. While the concept of Islamic governance can be done by considering the number of supervisory commissions, the number of professionals in the supervisory commission, and the frequency of meetings with the supervisory commission. Recommendation for the next researcher is to conduct an empirical study on zakat institution related to Islamic accountability and Islamic governance.

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Cahyati, Ari Dewi, Nurma Risa, Nizarul Alim, and Prasetyono Prasetyono. "Formulation of Accountability of Islamic University in Islamic Values Perspective." Global Review of Islamic Economics and Business 7, no. 1 (May 4, 2019): 028. http://dx.doi.org/10.14421/grieb.2019.071-03.

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Islamic University as a sharia non-profit institution needs to implement accountability to stakeholders. The purpose of this study is to formulate accountability models in the perspective of Islamic values at Islamic University 45. This study uses a qualitative paradigm approach. Data collection techniques were carried out by in depth interviews and Focus Group Discussion (FGD). Informants of this study were university stakeholders consisting of: Lecturers, Head of Departments, Deans, vice chancellor, Chancellors, Foundations, Graduates, Students, Government (Grant providers) and surrounding communities. The results of the study is divided Islamic accountability in 2 (two) dimensions, and Abd Allah, which Khalifatulfiilardis consisted of legal accountability, economic accountability, social accountability to society and the environment, and accountability to Allah.

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Pawestri Handoko, Daiyinta Condroning. "Accounting Accountability of Islamic Culture." International Journal of Scientific and Research Publications (IJSRP) 10, no. 8 (August 6, 2020): 330–34. http://dx.doi.org/10.29322/ijsrp.10.08.2020.p10440.

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Aribi, Zakaria Ali, Thankom Arun, and Simon Gao. "Accountability in Islamic financial institution." Journal of Islamic Accounting and Business Research 10, no. 1 (January 7, 2019): 98–114. http://dx.doi.org/10.1108/jiabr-10-2015-0049.

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PurposeThe purpose of this paper is to explore whether any discrepancy exists between the disclosed in SSB reports of Islamic banks and the disclosure index which was based on stakeholders’ expectation.Design/methodology/approachThis study uses contents analysis as the research method to explore Shariâ’ah audit reporting practices of Islamic Banks.FindingsThe study finds that the level of disclosures overall by IFIs in the sample is rather low compared to the stakeholder expectations.Practical implicationsThis paper has important implication for policy makers as it contribute to the debate on that uniform disclosure standards across the globe need to be implemented to ensure a uniform level of disclosure by Islamic banks.Originality/valueThis study is amongst the few studies that examine and explore the nature and extent ofShari’ahSupervisory Board in Islamic banks.

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Kamaruddin, Muhammad Iqmal Hisham, Sofiah Md Auzair, Mohd Mohid Rahmat, and Nurul Aini Muhamed. "The mediating role of financial governance on the relationship between financial management, Islamic work ethic and accountability in Islamic social enterprise (ISE)." Social Enterprise Journal 17, no. 3 (July 12, 2021): 427–49. http://dx.doi.org/10.1108/sej-11-2020-0113.

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Purpose The purpose of this study is to examine the role of financial governance practices in influencing both financial management and Islamic work ethic practices to affect Islamic social enterprises (ISEs) accountability. Design/methodology/approach Questionnaires were administered to financial officers of 102 Malaysian ISEs. Data was analysed using Smart-PLS to examine the relationships between financial management, Islamic work ethic, financial governance and accountability. Findings Results of this study indicate direct relationship only exist between Islamic work ethic and accountability. The relationship between financial management and accountability are indirect through financial governance. Hence, the data proves that financial governance has a mediating role on both the relationships between financial management and Islamic work ethic with the accountability of the ISEs. Research limitations/implications The study has highlighted the greater role of financial management, Islamic work ethic and financial governance practices over accountability to achieve public trust, especially for Malaysian ISEs. Practical implications ISEs need to have good financial governance practices besides financial management and Islamic work ethic practices to achieve good accountability. Originality/value The study contributes to the field of management and social accounting by providing empirical evidence on the ISEs practices specifically on financial management, Islamic work ethic, financial governance and accountability. This framework thus presents amongst the first attempts in studying accountability issues in ISEs.

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., Riyanti, Damayanti ., and Syarifuddin . "Deconstruction of Conventional Accountability: A Criticism Built from Mousque Accountability." Volume 5 - 2020, Issue 8 - August 5, no. 8 (August 17, 2020): 66–74. http://dx.doi.org/10.38124/ijisrt20aug082.

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This study aims to find and understand the meaning of accountability for the takmir of the mousque and then deconstruct the conventional accountability model from the perspective of Islamic values contained in the accountability of the mousque. This research is a type of qualitative research using Derrida-style deconstruction as a method of deconstruction and Islamic values as a data analysis tool. Data obtained by conducting telephone interviews for three months, checking documents, and doing literacy reviews from various sources. The results show that conventional accountability practices by companies specifically nonprofit organizations are still full of egoistic and materialistic values. Therefore, the logosentrime of conventional accountability needs to be deconstructed. Based on research findings, accountability that is free from egoistic and materialistic can be realized with the concept of mousque accountability which is built from the perspective of Islamic values. The findings show the trust and spiritual values become the foundation for takmir in taking responsibility both horizontally and vertically..

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Gustiningsih, Diah Ayu, Mediaty Mediaty, Alimuddin Alimuddin, and Andi Kusumawati. "Wife's Accountability in Islamic Household Accounting." SENTRALISASI 11, no. 1 (January 8, 2022): 88. http://dx.doi.org/10.33506/sl.v11i1.1580.

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This study was conducted to find the form of a wife's responsibility in Islamic household accounting, with a transcendental phenomenological approach. Transcendental phenomenological analysis techniques include 5 stages, namely: noema, noesis, epoche, intentional analysis and eidetic reduction. The results of the study indicate that the responsibility carried out by the wife in an Islamic household carried out in her household is accountability with the aim of maintaining self-esteem and maintaining self-image of her husband, for the expenses made, where there are 6 responsibilities, namely: income, maintenance, ZIS , consumption, investment, and saving into 4 responsibility centers, namely: revenue center, cost center, investment center and wealth center.

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Eko Prasetio, Januar, Iwan Triyuwono, Eko Ganis Sukoharsono, and Lilik Purwanti. "ACCOUNTING PERSPECTIVE ON THE ISLAMIC-DRIVEN ACCOUNTABILITY IN A TRADITIONAL ISLAMIC ORGANISATION IN JAVA." International Journal of Accounting and Business Society 29, no. 2 (August 1, 2021): 47–68. http://dx.doi.org/10.21776/ub.ijabs.2021.29.2.4.

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Purpose — This study explores an accounting perspective on the Islamic-driven accountability in Gus Miek’s Jantiko Mantab community, a traditional Islamic organization in Java. The Jantiko Mantab is an East Java-based community initiated by KH. Hamim Tohari Jazuli (Gus Miek) in 1970s. Regardless of the unique and controversial method of Gus Miek, this community was selected as the object due to its progressive development in the Islamic movement on the number of followers, especially in grass root and marginalised communities in Java. The study focuses on two main public activities of the Jantiko Mantab, which are continuously held from one place to other places, namely Al Quran recitation (Semaan) and praising Allah using holy sentences (Dzikrul Ghofilin) in the congregation. Design/methodology/approach — This study is qualitative research with a spiritual paradigm approach and uses a spiritual perspective analysis method through tawasul, zikir, and syir (pray). The study is conducted through bibliography reviews, interviews, and direct observations. Findings — The results of this study showed Religious activities within the community were experienced to gain a comprehensive understanding of the founder, leader, and member perspectives on the organisation’s accountability. Accountability in Jantiko Mantab was understood as a formal aspect of accounting, such as financial reports, and also performed and nurtured in accordance to the human task as Khalifatullah fil Ardh. The concept of Khalifatullah fil Ardh are embedded in their community and considered as the accountability uniqueness of Jantiko Mantab. Practical implications — Semaan Al-Qur’an and Dzikrul Ghofilin of Jantiko Mantab should make a change in interpreting the concept of accountability that is currently loaded with capitalist interests by incorporating Islamic values sourced from Al Qur'an and hadiths. Originality/value — This Islamic value, which is also delivered and reflected by their leaders, are likely to drive the member perception of the organisation's accountability. Keywords — Accountability, Islamic value, Islamic organisation, Indonesia. Paper type — Case Study

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Khawaja, Kh Awais Ahmed, Muhammad Arif Khan та Dr Uzma Begum. "اسلامی تصورِ احتساب اور عدلیہ پر اس کا اطلاق". Al-Duhaa 2, № 02 (29 вересня 2021): 67–80. http://dx.doi.org/10.51665/al-duhaa.002.02.0088.

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Accountability has a very significant role in Islamic law. The process of accountability is very important for the amelioration of the state, society, family, and individual in the world. Some orders are issued for rectification and some matters are ordered to be avoided. The execution of these prohibited acts leads to accountability in society. Furthermore, many people are given powers to carry out the affairs of the state, the misuse of which can lead to great catastrophe. Hence, it is very critical to hold accountable those who hold these positions from time to time. One of these influential positions is that of the judiciary to which the Islamic concept of accountability is very substantial. Now the question is, what is the concept of accountability in Islam? And what was the exercise of accountability of the judiciary in the Qur'an and Hadith and Islamic history? This matter will be discussed in this manuscript. This research will refer to the introduction of accountability using authoritative citations to illustrate the Islamic concept of accountability, its sources, and strategies. How did accountability apply to the judiciary in Islamic history? Specimens are also included in this study and will be discussed. The importance of this research and its results will be disclosed in the conclusion. We will know that Islamic law has comprehensive laws of accountability, and how this sector has been kept on the right track by applying the law of accountability to the judiciary in the past.

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Wirawan, Desak Tiara. "Social Accountability Process of Islamic Boarding School: Case Study of Sidogiri Pasuruan Islamic Boarding School." International Journal of Multicultural and Multireligious Understanding 6, no. 1 (February 1, 2019): 134. http://dx.doi.org/10.18415/ijmmu.v6i1.497.

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This research aims to know the process of social aspects influenced the importance of accountability in an organization of Islamic religious education that is don't give priority to profits in its operational activities, in Indonesia is often referred to as boarding schools. In order to further deepen the social accountability of the process, then the researchers used a qualitative research method with approach case studies boarding school Sidogiri Pasuruan. As for the analysis tools used are interactive analysis. As noted, there are more and more accountability role played in ancient civilizations and pre-modern societies. Therefore, at this time, the case for tracing the genealogy of accountability as a follow up said is best seen as a presumption that requires further examination. One of them is about the accountability of boarding schools which is rich in religious values and culture as a form of the spread of Islam. The dynamic life of boarding schools has been proven with the involvement of active participation in providing service to the community and many aspects of life that always accompany it. Interestingly, in terms of financial resources, the pesantren depends not only on the parents of the students, but also other sources of funding. The existence of this mandate, then boarding schools are definitely required to conduct financial accountability. These principles are very in line with the principles of Islamic law. It is closely related to surat Al-Baqarah verse 282 and 283 goals for the benefit of the people, i.e. If there is a transaction then write so that measurements obtained in a fair manner, not preferential treatment and is not reduced (ash-Syu'ara v. 181-184). Can be said to forbid these forms of transactions contrary to the Shariah.

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Wati, Ratna, Lilis Ardini, and Fidiana Fidiana. "The Implementation of Spiritual and Financial Accountability in Islamic Boarding School." al-Uqud : Journal of Islamic Economics 6, no. 1 (January 3, 2022): 101–14. http://dx.doi.org/10.26740/aluqud.v6n1.p101-114.

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Islam views that accountability should not only be aimed at humans but also Allah. Pesantren, one of the Islamic-based religious institutions, has aided in addressing the educational demands of a wider segment of society. There are ongoing requests for pesantren to display accountability in more suitable ways as they obtain money from stakeholders. Since Islam believes that accountability should not only be financially oriented but is aimed at worshipping Allah and obtaining blessings, the current research aimed to introduce critical themes of pesantren accountability. We were interviewed ten key informants of Assalafi Al Fithrah Islamic Boarding School, Surabaya. By using phenomenology as a method, we found three themes of accountability. First, spiritual accountability is reflected by has a sincere heart and a noble goal. They work for more reasons than just financial aim and welfare, but to do their khidmah (dedicate or submission).They hope to assist both the students and the neighborhood surrounding the Islamic boarding school by offering welcoming places of prayer and by holding frequent Islamic preaching events. In term of program accountability, every activity or program at an Islamic boarding school must be reported in order to ensure that it is accountable. Each program is also widely published using the official Islamic boarding school web site and social media. Financial accountability is reflected by the adaptation of PSAK 45 in the preparation of financial statements. The Islamic boarding school, on the other hand, concluded that financial reporting should not be restricted to paper reporting exclusively. Real responsibility for Islamic boarding schools comes from publicly disclosing their development, at a greater sermon attended by the wider community.

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Wati, Ratna, Lilis Ardini, and Fidiana Fidiana. "The implementation of spiritual and financial accountability in Islamic boarding school." al-Uqud : Journal of Islamic Economics 6, no. 1 (January 3, 2022): 84–95. http://dx.doi.org/10.26740/aluqud.v6n1.p84-95.

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Islam views that accountability should not only be aimed at humans but also Allah. Pesantren, one of the Islamic-based religious institutions, has aided in addressing the educational demands of a wider segment of society. There are ongoing requests for pesantren to display accountability in more suitable ways as they obtain money from stakeholders. Since Islam believes that accountability should not only be financially oriented but is aimed at worshipping Allah and obtaining blessings, the current research aimed to introduce critical themes of pesantren accountability. We were interviewed ten key informants of Assalafi Al Fithrah Islamic Boarding School, Surabaya. By using phenomenology as a method, we found three themes of accountability. First, spiritual accountability is reflected by has a sincere heart and a noble goal. They work for more reasons than just financial aim and welfare, but to do their khidmah (dedicate or submission).They hope to assist both the students and the neighborhood surrounding the Islamic boarding school by offering welcoming places of prayer and by holding frequent Islamic preaching events. In term of program accountability, every activity or program at an Islamic boarding school must be reported in order to ensure that it is accountable. Each program is also widely published using the official Islamic boarding school web site and social media. Financial accountability is reflected by the adaptation of PSAK 45 in the preparation of financial statements. The Islamic boarding school, on the other hand, concluded that financial reporting should not be restricted to paper reporting exclusively. Real responsibility for Islamic boarding schools comes from publicly disclosing their development, at a greater sermon attended by the wider community.

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Malini, Helma. "Islamic Banking Sustainability in Indonesia." IJTIMAIYA: Journal of Social Science Teaching 6, no. 1 (June 10, 2022): 59. http://dx.doi.org/10.21043/ji.v6i1.11500.

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Corporate governance exists to increase and maintain shareholder value. On this basis, corporate governance is argued to be vital to any company's long-term viability. To determine how transparency and accountability affected the Islamic banking sector's long-term viability. The study was guided by three theories: agency theory, stewardship theory, and stakeholder theory. This study is quantitative. It is used in quantitative research to generate numerical data or data that can be transformed into statistics. Transparency, accountability, justice, and responsibility are all important factors in the study's findings. Transparency and accountability appear to have a significant impact on the banking industry's long-term viability. To achieve sustainability, Islamic banks in Indonesia should strictly enforce transparency in all operations and worker activities.

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Maulana, Agus, and Evony Silvino Violita. "Determinants of Islamic Social Responsibility Disclosure the Case of Islamic Bank: Cross Country Analysis." Ihtifaz: Journal of Islamic Economics, Finance, and Banking 4, no. 1 (December 31, 2020): 59. http://dx.doi.org/10.12928/ijiefb.v4i1.2123.

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Introduction to The Problem: The rapid growth of Islamic financial institutions around the world attracts a lot of attention, but its growing is not supported by adequate accountability. Several evidence show that accountability of Islamic banks is still very low. The lack of accountability may causes low public trust, so it is important to study the determinant of Islamic Social Responsibility Disclosure by Islamic Bank.Objective Study: This study intends to examine the determinants of Islamic Social Responsibility disclosure (ISR). So practitioners and academics can get a clear view of Islamic Bank's accountability through ISR disclosure.Methodology: This paper applies some theories such as stakeholder theories, agency theory, and legitimacy theory to developed hypotheses linking ISR disclosure and its determinants (internationality, Islamic Corporate Governance, and Socio-Political Context). This paper uses the content analysis method to assess the ISR disclosure of Islamic banks from 13 countries spanning from 2014 to 2016. The ISR index consists of 72 items developed based on AAOIFI. Finally, OLS Regression Analysis is used to test the hypotheses.Findings: The paper find that the level of ISR disclosure is still very low (44%). From the internationality aspect, we found that the proportion of foreign ownership and the status of the multinational corporation influenced the level of ISR disclosure, but we did not find evidence that the CEO's overseas experience affected the level of disclosure. This paper also confirm that Islamic Corporate Governance and Socio-Political context are the main determinant of ISR disclosure by Islamic Bank.

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Salman, Kautsar Riza. "Exploring the History of Islamic Accounting and the Concept of Accountability in an Islamic Perspective." Journal of Islamic Economic and Business Research 2, no. 2 (December 27, 2022): 114–30. http://dx.doi.org/10.18196/jiebr.v2i2.34.

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The history of conventional accounting dominates the literature on the history of accounting, and it is still rare to find a history that describes Islamic accounting comprehensively. In addition, the concept of accountability is still dominated by financial accountability alone. This paper aims to describe the history of Islamic accounting starting from the period of the Prophet until the 20th century. This paper also attempts to describe the concept of accountability from an Islamic perspective. The research approach used in this paper is categorized as qualitative research. The bibliographic method or library analysis used in this study reviews some of the previous literature on the history of Islamic accounting and Islamic accountability. History proves that Muslims have implemented modern and sophisticated accounting systems and practices. The manuscript by Al-Mazindarani entitled "Halakiyah Kitab as-Syiyaqaf Essay" in 765H or 1363M describes the popular accounting practices applied at that time, namely jaridah al-kharaj, jaridah an-nafakat, jaridah al-maal, and jaridah al-masadarin. Even the accounting profession (al-katib) should not be held by everyone and only those who have qualifications such as technical competence, understanding of sharia values, being responsible and trustworthy. The history of Islamic accounting is inseparable from the awareness of avoiding usury, the formation of the first Islamic bank, and the role of professional organizations in terms of regulation of Islamic accounting standards. The Islamic accounting conceptual framework is very different from the conventional accounting conceptual framework in terms of meaning and definition, profit perception, going concern assumption, unit of measurement assumption, and disclosure principle. Accountability in Islam views the responsibility of each individual or company to God as the giver of the mandate (hablum minallah) and to humans (hablum minannas).

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Alaudin, Ahmadasri, Paul Shantapriyan, and Ralph Adler. "Beliefs and accountability in an Islamic bank." Corporate Ownership and Control 12, no. 4 (2015): 80–90. http://dx.doi.org/10.22495/cocv12i4p6.

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An Islamic bank in Malaysia (Malpha) positions itself on being Islamic. The products and services are more expensive while employees are paid less than normal commercial banks. What bonds customers and employees to the bank are symbols of Islam: aqad (oral agreement between the bank and a customer), doa’ (supplication, a prayer), the tazkirah (short religious talks at the morning meeting) and zakat (or almsgiving). Bank Malpha uses aqad (oral agreement between the bank and a customer) and Doa (supplication, a prayer) to form the basis of belief systems that influence the relationship with a customer. With regard to intermediaries, reciprocity (a form of trust) underpins the relationship between the bank and its intermediaries (housing developers and lawyers for example). This bonding is reinforced by a boundary system: the shariah committee. The shariah committee assesses the shariah (lawful according Islam) compliance and also engages with employees regarding shariah issues. This promotes learning through words and dialogue. However there is little documentation on customer recovery. If indeed non-performing loans are a key performance indicator for this Islamic bank, the challenge for this Islamic bank is to identify key processes to manage customer recovery.

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handayani, Nur, Unti ludigdo, Rosidi *, and Roekhudin *. "THE CONCEPT OF SHIDDIQ IN FINANCIAL ACCOUNTABILITY: AN ETHNOMETHODOLOGY STUDY OF BOARDING SCHOOL FOUNDATION." International Journal of Accounting and Business Society 29, no. 3 (December 1, 2021): 63–98. http://dx.doi.org/10.21776/ub.ijabs.2021.29.3.3.

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Purpose - The purpose of this study is to interpret the concept of income mechanism 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, the Bank of Indonesia (BI) in collaboration with the Indonesian Institute of Accountants (IAI) launched Islamic Boarding School Accounting Guidelines (PAP). This research has a novelty in the concept of the Islamic boarding school of income mechanism accountability based on prophetic characteristics, shiddiq. Keywords: Accountability, Honesty, Prophetic, Income, Islamic Boarding School Foundation Paper Type: Research Paper

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Eksandy, Arry. "PENGARUH LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING DENGAN AKUNTABILITAS DAN TRANSPARANSI SEBAGAI VARIABEL MODERATING PADA PERBANKAN SYARIAH DI INDONESIA PERIODE 2012-2016." Competitive Jurnal Akuntansi dan Keuangan 2, no. 1 (December 25, 2017): 96. http://dx.doi.org/10.31000/competitive.v2i1.468.

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This research aims to determine the effect of LeverageFinancing on the Disclosure of Islamic Social Reporting (ISR) with moderated by Accountability and the Transparency. The population in this research is all sharia banking in the form of Sharia Commercial Bank in Indonesia during the period 2012-2016. The total samples tested were 9 Sharia Commercial Bank selected by purposive sampling technique. This research analyzes ISR Index through bank annual report by using content analysis method. Data analysis technique use panel data regression with Eviews 9.0 program.The results describe Accountability and Transparency able to moderate the relationship of Leverageto the Disclosure of Islamic Social reporting. Leverage have no effect on the disclosure of Islamic Social reporting, but after moderated by Accountability and the Transparency of Leverage has a negative effect on Disclosure of Islamic Social Reporting.Keywords: Disclosure of Islamic Social Reporting (ISR), Debt to Assets Ratio, Accountability and Transparency

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Nor Firman, Rachmad, and Dikril Faizun. "Peranan Akuntansi Pertanggung Jawaban dalam Pengendalian Manajemen pada Bank Syariah." Tasharruf : Journal of Islamic Economics and Business 1, no. 2 (November 9, 2020): 26–39. http://dx.doi.org/10.55757/tasharruf.v1i2.71.

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The form of line management accountability in Islamic banks is something that needs to be considered. Accountability needs to be pursued because this is to protect assets from theft, embezzlement, misuse or placement of assets in inappropriate locations. Thus, every line management of Islamic banks needs to use responsibility accounting as a control in management control. Accountability accounting in Islamic banking is present because of the decentralized form of responsibility and authority applied by the top management of the Islamic bank. effectiveness and efficiency as well as the state of the bank they lead. So that top management can make the right business decisions for the existence of Islamic banks in the future.

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Rodliyah, Siti, Ali Djamhuri, and Yeney Widya Prihatiningtias. "Revealing The Accountability of Nurul Haromain Islamic Boarding Schools: A Phenomenological Study." Jurnal Ilmiah Akuntansi dan Bisnis 16, no. 2 (July 25, 2021): 359. http://dx.doi.org/10.24843/jiab.2021.v16.i02.p12.

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The objective of this study is to reveal the sense of accountability at Nurul Haromain Islamic boarding school. Qualitative method and interpretive paradigm were used to understand and explain the accountability practice phenome, and phenomenological approach was used to reveal the sense of accountability based on the experience of individuals, in this case the administrators of the school. This study finds that the sense of accountability is very contextual depending on the space and time as well as individuals who sense it. For the school administrators, accountability is practiced upon the amanah (mandate) that the school should serve as a dakwah institution and the manager of community’s fund in the form of community services and proper financial management. The implication of such accountability is ensured by their faith quality and the enforcement of ethics and morality by human resource seasoned in Islamic boarding school environment. Keywords: accountability, mandate, phenomenology, Islamic boarding school

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Basri, Hasan, Abdul Khalid Siti-Nabiha, and M. Shabri Abd. Majid. "Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective." Gadjah Mada International Journal of Business 18, no. 2 (August 10, 2016): 207. http://dx.doi.org/10.22146/gamaijb.12574.

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The purpose of this article is to discuss the views and opinions of contemporary Muslim scholars on organisational accountability in Islam. The paper is based on in-depth semi-structured interviews and a review of the relevant documents. Eighteen interviews with twelve Muslim scholars, two ulamas (mufti), two organisational donors, and two relevant government officers, both in Indonesia and in Malaysia were, respectively, conducted. The Muslim scholars interviewed perceived that accounting and accountability activities are not contradictory to Islamic teachings. The accountability relationship in Islam is viewed as not only fulfilling the legal requirements, but also fulfilling the relationship with God. The findings clearly indicate that a formal accountability mechanism is strongly encouraged in Islam, and financial reporting is viewed as essential in enhancing the accountability of Islamic religious organizations. Therefore, any organization dealing with community funds must demonstrate its financial accountability formally; i.e., through written reports. Thus, public or community trust in the organisation cannot replace the accountability mechanism.

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Kamaruddin, Muhammad Iqmal Hisham, and Sofiah Md Auzair. "Accountability in Malaysian Islamic Social Enterprises (ISEs): Stakeholder Versus Management Perspectives." International Journal of Banking and Finance 15 (July 31, 2020): 47–64. http://dx.doi.org/10.32890/ijbf.15.2.2020.7259.

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This study compares stakeholder and management perspectives on accountability practices in Malaysian Islamic Social Enterprises (ISEs). Two sets of questionnaires were used in the survey for this study. The first set was answered randomly by 100 ISE stakeholders, and the second set was answered by the management from 102 Malaysian ISEs. The findings showed that both ISE stakeholders and ISE management have mixed agreement for all six proposed accountability dimensions. Based on this result, Malaysian ISEs need to improve their accountability practices, particularly with regard to input, output and procedures. The accountability measurement proposed in this study could also be used by other ISEs as indicators to evaluate their accountability practices.

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Sukardi, Budi, Widiatmini Widiatmini, and Fachrurazi Fachrurazi. "Islamic Social Reporting Factors For The Indonesian Islamic Commercial Banks." JPS (Jurnal Perbankan Syariah) 3, no. 1 (April 26, 2022): 1–13. http://dx.doi.org/10.46367/jps.v3i1.479.

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Islamic social reporting as part of the responsibility of Islamic banks in fulfilling Islamic social performance reporting can also be a priority for investors in making investment decisions. The use of the Islamic social reporting Index in the disclosure of company reports aims to fulfill investors' spiritual desires in the form of accountability to Allah. This study aims to determine the effect of firm age, firm size, and profitability on Islamic social reporting disclosure in Indonesian commercial banks. The study used quantitative methods, and the research population used the financial statements of 11 Indonesian Islamic commercial banks registered with the financial services authority (OJK) from 2014 to 2019. The research sample used 5 Indonesian Islamic commercial banks registered with the OJK and published from 2014 to 2019, using a purposive sampling technique. The data analysis technique with panel data was processed using EViews 10. The results showed that company age significantly affected Islamic social reporting disclosures; company size and profitability did not affect Islamic social reporting disclosures. The research has practical implications and contributes to the fulfillment of investor confidence and the accountability of Islamic companies to stakeholders to manage public fund investments according to sharia principles and sharia compliance standards.

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Sukardi, Budi, Widiatmini Widiatmini, and Fachrurazi Fachrurazi. "Islamic Social Reporting Factors For The Indonesian Islamic Commercial Banks." JPS (Jurnal Perbankan Syariah) 3, no. 1 (April 26, 2022): 1–13. http://dx.doi.org/10.46367/jps.v3i1.479.

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Islamic social reporting as part of the responsibility of Islamic banks in fulfilling Islamic social performance reporting can also be a priority for investors in making investment decisions. The use of the Islamic social reporting Index in the disclosure of company reports aims to fulfill investors' spiritual desires in the form of accountability to Allah. This study aims to determine the effect of firm age, firm size, and profitability on Islamic social reporting disclosure in Indonesian commercial banks. The study used quantitative methods, and the research population used the financial statements of 11 Indonesian Islamic commercial banks registered with the financial services authority (OJK) from 2014 to 2019. The research sample used 5 Indonesian Islamic commercial banks registered with the OJK and published from 2014 to 2019, using a purposive sampling technique. The data analysis technique with panel data was processed using EViews 10. The results showed that company age significantly affected Islamic social reporting disclosures; company size and profitability did not affect Islamic social reporting disclosures. The research has practical implications and contributes to the fulfillment of investor confidence and the accountability of Islamic companies to stakeholders to manage public fund investments according to sharia principles and sharia compliance standards.

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Saad, Ram Al Jaffri, Norazita Marina Abdul Aziz, and Norfaiezah Sawandi. "Islamic Accountability Framework in the Zakat Funds Management." Procedia - Social and Behavioral Sciences 164 (December 2014): 508–15. http://dx.doi.org/10.1016/j.sbspro.2014.11.139.

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Yaacob, Hisham, Saerah Petra, Azimah Sumardi, and Hairul Suhaimi Nahar. "Accountability through accounting and reporting lenses." Humanomics 31, no. 3 (August 10, 2015): 299–313. http://dx.doi.org/10.1108/h-07-2013-0049.

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Purpose – The purpose of this paper is to review, understand and document the contemporary waqf-S management, financial accounting and reporting practices and to understand relevant drivers behind the current accountability culture in waqf-S, aiming at exploring the intertwined nature of accounting, reporting and the religion of Islam. The accountability literature has been relatively scant on the role played by accounting and reporting in not-for-profit, religious-based organizations and its implications for accountability discourse. Three accountability drivers of regulatory, stakeholders and religious image are tested. It is interesting to research how management, accounting and reporting are being practiced in an Islamic organization setting in a non-Islamic country. Design/methodology/approach – Consistent with the established research objectives, this study adopts the qualitative research approach of a single case study research involving semi-structured interviews and archival documentation review and analyses. Sample is chosen using purposive sampling to suit the research objectives. Findings – The paper finds that waqf-S is a very successful awqaf manager. The administration and management are carried out in the most effective manner with comprehensive rules, guidelines and procedures. The awqaf financial reporting and management are impressive as annual financial reports are published on time and available for the public online. The paper proposes three lenses to examine the accountability drivers of waqf-S: Regulatory, Stakeholders and Religious image of Islamic organization and, it turns out that all three are equally important in driving the organization accountability practices. Research limitations/implications – The sample is an Islamic organization in a non-Islamic country; therefore, the results are unique and may not be generalised to organizations in Islamic nations, as it will be a different setting with different variables. Secondly, the paper only focuses on awqaf financial accounting, awqaf reporting and investigating the driving factors for the institution’s accountability culture. Practical implications – This paper is important as it shows that the management and administration of awqaf, which has been plague by mismanagement, embezzlements and lack of talents, can be improved and managed systematically, although there is a clear evidence of the lack of capable or talented human resources. It is compensated by the significant use of technology. Originality/value – Focusing on a single awqaf institution (waqf-S) operating in a non-Islamic Southeast Asian country, our analysis allows us to observe the influence of multiple factors influencing its organizational wide accountability policy. We consider this as a contribution to the literature, as it generates knowledge on how management, accounting and reporting are being devised as strategic tools in the institution’s accountability policy framework, beyond the normal office management, financial data recording and disclosure per se. Multiple factors drive the structured and transparent reporting by waqf-S, transcending beyond the traditional financial accounting and reporting boundary of meeting regulatory requirements; it reaches the concerned while ensuring that the necessary accountability towards stakeholders is observed and upheld.

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Juhji, Juhji, Encep Syarifudin, Shobri Shobri, and Hidayatullah Hidayatullah. "ACCOUNTABILITY AND GOOD GOVERNANCE IN ISLAMIC EDUCATIONAL MANAGEMENT: A LIBRARY STUDY." MANAGERE : Indonesian Journal of Educational Management 2, no. 3 (December 31, 2020): 281–92. http://dx.doi.org/10.52627/ijeam.v2i3.64.

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This paper aims to explore the concept of accountability and good governance in the management of Islamic education. This research uses a qualitative approach for library research type. The discussion data was obtained from primary and secondary data derived from books and journals of international and national reputable. Content analysis is used as an analysis technique. The results of the study show that accountability and good governance in Islamic education management is the obligation of schools to account for the management, control of resources, and the implementation of policies entrusted to institutions in order to achieve the goals that have been set. The study recommends schools to implement accountability and good governance in Islamic education management.

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Nani, Dhiona Ayu. "ISLAMIC SOCIAL REPORTING: THE DIFFERENCE OF PERCEPTION BETWEEN USER AND PREPARER OF ISLAMIC BANKING IN INDONESIA." TECHNOBIZ : International Journal of Business 2, no. 1 (April 30, 2019): 25. http://dx.doi.org/10.33365/tb.v2i1.280.

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Islamic banking has functions that are not merely oriented towards gaining profit but also related to social roles in society. Muhammad (2010) explain that financial report makers as part of companies tend to minimize reporting costs to ensure cost efficiency because their main goal is economic performance. On the other hand, users who represent the community expect Islamic banking to have social accountability because the existence of these companies is within the community. Therefore, the discussion about accountability of Islamic banking in the social field becomes interesting to be studied. This study aims to determine the perceptions of users and preparers of financial statements on the main objectives of Islamic banking social report, the motivation of Islamic banking to present social report, the potential groups of social report users and the information that must be disclosed on a social report. This study uses two types of respondents, namely the users represented by lecturers and students and the preparers represented by Islamic Bank employees in one of the big cities in Indonesia. The analytical method used is t-test and Multiple Response Analysis. The results of the study show that there are no differences in perceptions between the users and preparers of financial statements towards the main objectives of Islamic banking social report, the motivation of Islamic banking to present social report and potential users of Islamic banking social report. Meanwhile, there is the difference in perceptions between users and preparers of financial statements of information that must be disclosed in the Islamic banking social report.Keywords: Islamic Banking, Social Reporting in Islamic Perspective, Accountability.

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Utami, Pertiwi. "DIGITAL BANKING REFLECTION AND ZAKAT ACCOUNTABILITY SHARIA BANKING IN INDONESIA." DIKTUM: Jurnal Syariah dan Hukum 17, no. 2 (December 17, 2019): 264–79. http://dx.doi.org/10.35905/diktum.v17i2.801.

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ABSTRACT Digital banking and the accountability of good zakat can increase interest in paying zakat on the benchmarking of sharia. On the other hand, technological advances such as the use of artificial intelligence make the role of human resources shifted. Even though human resources (labor) are one of the potential sources of zakat revenue. Zakat literacy and interest in paying zakat are also low in Islamic banking. The researcher did not find zakat data in statistical reports on Islamic banks nationally. It seems that it was only found in the presentation of reports about the sources and uses of private Islamic bank zakat funds. This can lead to the perception that Islamic banks do not optimally manage zakat. Through literature studies, researchers provide a solution to how zakat management can be done to increase interest in paying zakat but can still maintain the use of human resources (work). The conclusion obtained is that interest in paying zakat on Islamic banks cannot be maximally realized if it is not supported by internal efforts. Efforts that can be made are transparency of zakat reports, increased literacy, acceleration and optimization of digital management of Islamic bank zakat.

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Suryana, Aep Tata. "PENGELOLAAN KEUANGAN PESANTREN." Al - Mujaddid: Jurnal Ilmu-ilmu Agama 2, no. 2 (December 29, 2020): 1–8. http://dx.doi.org/10.51482/almujaddid.v2i2.42.

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The purpose of this research is to find out the description of pesantren financial management. By the title of the research, the research uses the literature method. The results of the study explained that financial management is an act of financial administration/administration which includes recording, planning, implementation, accountability, and reporting. Thus, school financial management can be interpreted as a series of activities regulating school finance from planning, accounting, spending, supervision, and accountability of school finances. Financial management of boarding schools is one of the substances of the management of educational institutions that will also determine the smooth operation of boarding schools. As is the case with the substance of education management in general, financial management activities in Islamic boarding schools should be carried out through the processes of planning, organizing, directing, coordinating, supervising, or controlling. Some financial management activities take the form of obtaining and determining sources of funding, use of funds, reporting, auditing, and accountability. Through financial management activities, the funding needs of Islamic boarding school activities can be planned, procured, transparently recorded, and used to finance the implementation of Islamic boarding school programs effectively and efficiently. For that purpose, the financial management of Islamic boarding schools includes: (1) Improving the effectiveness and efficiency of the use of financial boarding schools; (2) Increasing financial accountability and transparency in Islamic boarding schools; and (3) Minimizing misuse of the boarding school budget.

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Sajdah, Meilisa, Syaripudin Basyar, Jamal Fakhri, and Oki Dermawan. "ACCOUNTABILITY OF NORTH LAMPUNG PRIVATE ISLAMIC COLLEGE OF RELIGION." International Journal of Advanced Research 10, no. 02 (February 28, 2022): 216–22. http://dx.doi.org/10.21474/ijar01/14195.

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PrivateIslamic Higher Education according to constitutionnumber4 of 2014are required to present information on the implementation of activities in an open, fast and precise manner to the public. For that t goal study this is for analyze about accountability, transparency, efficiency, effectiveness and participation Private Islamic Higher Education in North Lampung. Research method this is descriptive qualitative that collects primary and secondary data with method observation, interview and documentation. After that done data analysis with method reduction,display and verification of data so that could Becomes conclusion at the end analysis after inspection data validity. Research results this show that 1) Accountability of Private Islamic HigherEducationin North Lampung is running well and truly in accordance with the principles of good governance. 2) Transparency of universities so far in carrying out their duties has been getting better. 3) Implementation efficiency already walk with ok, staff academic understand will duties and responsibilities the answer supported with availability computers and facilitation other. Staff Academics are also responsible answer on service that doesnt appropriate, 4) Effectiveness of Private Islamic HigherEducationin North Lampung all staff, employees already know, understand the contents of the rules of behavior/ethical standards, punitive sanctions for violations of the rules of conduct/ethical standards. 5) Community participation with Universities is quite good in implementing higher education governance. Good Governance although it is still simple based on local values with objective conditions in Higher Education. increased accountability and community participation can be guaranteed in higher education.

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Wahyuni, Ersa Tri. "The Accountability of Islamic Microfinance Institution: Evidence from Indonesia." Winners 9, no. 1 (March 31, 2008): 22. http://dx.doi.org/10.21512/tw.v9i1.728.

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The article aims to provide current condition’s information on the accountability of Baitul Maal wat Tamwil (BMT) in Indonesia. Lack of supervisory board and low demand for audited financial statements provide little incentive for BMT managers to make their financial statement audited by independent auditor. Statistical estimation technique about one sample proportion, give an estimation with 95% confidence level that only 7-20% of BMT is audited by independent auditor. Most of the reason for BMT not being audited are because they feel they do not need an audit and the price for audit is relatively expensive.

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Usman, Nurodin. "Implementasi prinsip akuntabilitas dalam manajemen wakaf produktif: studi kasus rumah sakit Islam kota Magelang." IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan 16, no. 2 (January 24, 2017): 179. http://dx.doi.org/10.18326/ijtihad.v16i2.179-196.

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This study describes the implementation of the principle of accountability in the management ofproductive waqf in the form of Islamic Hospital in Magelang City. The results showed that IslamicHospital is a core business managed by waqf institutions and has experienced significant developmentswith a marked number of users is increasing. The principle of accountability on the Rumah Sakit Islam(Islamic Hospital) Kota Magelang implemented by the Board of Supervisors to supervise routinelybased on a report prepared by the Director of RSI. Implementation of this principle on endowmentsinstitutions is expected to increase the confidence of stakeholders. For the future, supervision throughan external audit needs to be programmed to improve accountability and public trust.

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Maularumi Safitri, Eka. "Analisis Penerapan Pencatatan Laporan Keuangan Pada UMKM." Jurnal Akuntansi dan Audit Syariah (JAAiS) 1, no. 1 (December 31, 2020): 54–61. http://dx.doi.org/10.28918/jaais.v1i1.3306.

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The purpose of this study is to measure the performance of the National Zakat Agency (BAZNAS) by using financial ratio analysis in this case cost efficiency in the Islamic accountability review. This research uses a combination of qualitative and quantitative methods. Data collection was carried out by means of documentation. The data analysis method used is an inductive and deductive frame of mind. Secondary data obtained through the baznas.go.id website regarding BAZNAS financial reports for the years 2012-2019. The results showed that the efficiency level of BAZNAS using the Operational Cost Ratio to Total Amil Rights obtained efficient results, then the efficiency level of BAZNAS using the Operational Cost to Total Collection ratio obtained efficient results, but the efficiency level of BAZNAS using the Ratio of Human Resources Costs to Total Collections resulted in inefficient. Suggestions for BAZNAS should pay more attention to the problem of cost efficiency in terms of Islamic accountability, namely accountability to Allah SWT, accountability to fellow humans, and accountability to nature.

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Embuningtiyas, Sandra Sukma, and Mashudi Mashudi. "EFisiensi Biaya pada Badan Amil Zakat Nasional (BAZNAS) dalam Tinjauan Akuntabilitas Islam." Jurnal Akuntansi dan Audit Syariah (JAAiS) 1, no. 1 (December 31, 2020): 41–53. http://dx.doi.org/10.28918/jaais.v1i1.3305.

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The purpose of this study is to measure the performance of the National Zakat Agency (BAZNAS) by using financial ratio analysis in this case cost efficiency in the Islamic accountability review. This research uses a combination of qualitative and quantitative methods. Data collection was carried out by means of documentation. The data analysis method used is an inductive and deductive frame of mind. Secondary data obtained through the baznas.go.id website regarding BAZNAS financial reports for the years 2012-2019. The results showed that the efficiency level of BAZNAS using the Operational Cost Ratio to Total Amil Rights obtained efficient results, then the efficiency level of BAZNAS using the Operational Cost to Total Collection ratio obtained efficient results, but the efficiency level of BAZNAS using the Ratio of Human Resources Costs to Total Collections resulted in inefficient. Suggestions for BAZNAS should pay more attention to the problem of cost efficiency in terms of Islamic accountability, namely accountability to Allah SWT, accountability to fellow humans, and accountability to nature.

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Muntholib, Martinis Yamin, and Sugeng Kurniawan. "RELATIONSHIP BETWEEN LEADERSHIP STYLE, EMOTIONAL INTELLIGENCE AND DECISION MAKING WITH ACCOUNTABILITY HEAD OF THE STATE MADRASAH ALIYAH IN JAMBI PROVINCE." International Journal of Research -GRANTHAALAYAH 7, no. 9 (September 30, 2019): 148–61. http://dx.doi.org/10.29121/granthaalayah.v7.i9.2019.570.

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This study aims to determine the relationship between Leadership Style, Emotional Intelligence and Decision Making with Accountability the Head of the State Madrasah Aliyah in Jambi Province. The usefulness of this research is to enrich the scientific paradigm in the field of Islamic Education Management, especially the study of organizational behavior. This research is a quantitative research with survey method. The population of this study were State Madrasah Aliyah (MAN) in Jambi Province with a total sample of 155 teachers taken using the area sampling technique. The research instrument was a questionnaire with a Likert scale. The hypothesis in this study are: 1) there is a relationship between leadership style and accountability of the head of MAN; 2) there is a relationship between emotional intelligence and accountability of the head of MAN; 3) there is a relationship between decision making and accountability of the head of MAN; 4) there is a relationship between leadership style, emotional intelligence, and simultaneous decision making with the accountability of the head of MAN. Hypothesis testing using correlation analysis begins with an analysis of the test requirements which include normality test, homogeneity test, and linearity regression test at a significant level α = 0.05. The results of the analysis show that: 1) the direct relationship between leadership style and accountability of the head of the State Madrasah Aliyah with a correlation coefficient of 0.698. 2) the direct relationship between emotional intelligence and accountability of heads of State Islamic Senior High Schools with a correlation coefficient of 0.610. 3) direct relationship between decision making and accountability of the head of the State Islamic Senior High School with a correlation coefficient of 0.494. 4) simultaneous direct relationship between leadership style, emotional intelligence and decision making with accountability of the head of the State Madrasah Aliyah with a calculated Fvalue of 51.269 and Ftable of 2.68 with a correlation coefficient of 0.748. The conclusion of this study is leadership style, emotional intelligence and decision making related to the accountability of the head of the State Madrasah Aliyah. The implication is that the better the leadership style, emotional intelligence, and decision-making made by the headmaster, the better the accountability.

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Tumirin, Tumirin, Iwan Triyuwono, Aji Dedi Mulawarman, and Yeney Widya Prihatiningtias. "Transcendental and Social Accountability in Productive Waqf Assets." Accounting and Finance Review (AFR) Vol.2(1) Jan-Mar 2017 2, no. 1 (March 3, 2017): 09–16. http://dx.doi.org/10.35609/afr.2017.2.1(2).

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Objective - The objective of the study is to formulate a concept of transcendental and social accountability in the management of waqf assets as a trust worthiness from God (Triyuwono, 2004). The concept is expected to be an Islamic accountability which is religious and social in nature (Hameed, 2000) Methodology/Technique - The study uses tawhidic post-phenomenology, a modified post-phenomenology based on the basic tenet of Islam, as an instrument to analyze data. The method is actually the development and combination of philosophy of technology (Ihde, 1993) and Ibn Arabi's philosophy of being (Dobie, 2007). Financial statements of waqf institutions, in this study, are regarded as a technology and additional are collected by interviewing four informants in the Regional Board of Muhammadiyah in Gresik. Findings - The study finds a da'i (preacher) metaphor as a form of accountability. This metaphor indicates that waqf assets functioned, firstly, as an instrument for doing Islamic missionary efforts with good practices (dakwah bi al-hikmah) such as helping orphans, the poor and the needy, and overcoming natural disaster; secondly, as a spot for Islamic missionary efforts with good advices (dakwah bi al-mau'ihatul hasanah) for patients, employees, and people at large; and thirdly as an instrument for taking care of environmental health. Novelty - The study suggests transcendental and social accountability in the management of waqf assets as a trust worthiness from God. Type of Paper Empirical Keywords: Transcendental; Social; Accountability; Post-Phenomenology; Tawhid. JEL Classification: A13, M14, M41.

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R. Rizk, Riham. "Islamic environmental ethics." Journal of Islamic Accounting and Business Research 5, no. 2 (September 2, 2014): 194–204. http://dx.doi.org/10.1108/jiabr-09-2012-0060.

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Purpose – This paper aims to elaborate and discuss key Islamic principles of relevance to environmental ethics and sustainability agendas and reflect on implications for the operations of Islamic financial institutions (IFIs). Design/methodology/approach – An exploration of the tenets of environmental sustainability enshrined in Islamic Shariah through a review of key Islamic texts and relevant prior literature. Findings – The Islamic approach to the environment is holistic and unequivocal. Qur’anic verses describing nature and natural phenomena outnumber verses dealing with commandments and sacraments. Centrality of the environment in the Shari’ah and the Islamic injunction to command right and forbid wrong are suggestive of an affirmative sustainability agenda for IFIs. Practical implications – Implications and opportunities for corporate managers, environmental movements and policy makers. Originality/value – By encouraging Muslim engagement in Ijtihad, this work contributes to conceptual development within Islam. It will also be of value to accountability and ecology researchers seeking a better understanding of ecological practices and the internal histories of religions.

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Assegaf, Yasmin Umar, and Tjiptohadi Sawarjuwono. "Ihtisab (Accountability) in Waqf Institutions: A Review and Synthesis of Literature." Issues In Social And Environmental Accounting 7, no. 4 (December 31, 2013): 204. http://dx.doi.org/10.22164/isea.v7i4.110.

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Waqf is an Islamic philanthropy which has a very big maslahah for the ummah, but less understood by community due to the lack of socialization. Research findings show the weaknesses on accounting and accountability in waqf institutions that reduce waqf maslahah, the lost or dormant of waqf assets. Most of nazhir (trustee) do not manage waqf assets accountably, efficiently, and effectively. In addition, they also do not present it properly in the financial statement and report it to the public. The situation is due to the unavailability of waqf accounting standard for nazhir. This study was conducted with the aim to synthesize the findings of ihtisab (accountability) studies as a basic theory building of accounting standard which is expected to improve performance of nazhir which, in turn, will increase maslahah of waqf for the ummah. This study employed shuratic method with IIE (Interactive, Integrative and Evolutionary) process modified by meta-synthesis. The research process was carried out by interactive and integrative of individual findings of the same research topics to find an integrative theory of ihtisab as an evolutionary of Islamic science that is the basic of Ihtisab standard. Synthesizing published 20 ihtisab studies leads some basics of ihtisab standard as guidance for nazhir to be responsible by having good understanding of accounting and conducting dual Islamic accountability. To meet the responsibility, Nazhir should be good in akhlak (moral) and bring his members into a good akhlak too as akhlak is a key success for Islamic institutions. Due to the fact that Synthesis of ihtisab research findings has not been done so far, it is expected that this synthesis of the studies can be the basis for subsequent researchers to continue and develop this findings on the other dimensions of theories and models by developing Islamic science and Islamic empirical methods in line with shariah.

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Nilasari, Yekti, and Dheni Dwi Pangestuti. "Akuntansi Pesantren Berbasis Kewirausahaan Berdasarkan SAK ETAP Dengan Aplikasi Myob." Owner 7, no. 1 (December 31, 2022): 458–69. http://dx.doi.org/10.33395/owner.v7i1.1299.

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The basic principle of accountability for entities must be able to account for their performance in a transparent and fair manner. Presentation of the Financial Statements of an entity is very important in conveying financial information to parties in need, the higher the value of public trust in an entity, the higher the value of an entity. Accounting as an accountability process has an important role in every organization, including Islamic boarding schools. The Indonesian Accounting Association and Bank Indonesia, which have issued accounting guidelines for pesantren, consider pesantren as a sharia entity.The presentation of financial statements will provide information about the financial position, financial performance and cash flows that will be useful for users of the report in making economic decisions. Islamic Boarding School is a reporting entity that has a legal entity in the form of a foundation. As a reporting entity, the assets and liabilities of Islamic boarding schools must be distinguished from the assets and liabilities of other entities. The pesantren accounting guidelines refer to the Financial Accounting Standards of Entities Without Public Accountability, the reference indicates that SAK ETAP, Statement of Islamic Financial Accounting Standards and Interpretation of Financial Accounting Standards cannot be separated from the convergence process of International Financial Reporting Standards as basis for the preparation of SAK in Indonesia.The research method used is descriptive qualitative with the results of research on the preparation of SAK ETAP financial statements for accounting for the Islamic boarding school Kanzul Ulum Cirebon.

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Masruki, Rosnia, Khaled Hussainey, and Doaa Aly. "Financial Impact on the Accountability of Malaysian State Islamic Religious Councils (SIRC)." Journal of Muamalat and Islamic Finance Research 15, no. 2 (December 1, 2018): 21–38. http://dx.doi.org/10.33102/jmifr.v15i2.175.

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This paper aims to identify whether Malaysian State Islamic Religious Councils (SIRC) financial characteristics have a significant impact on the accountability of Malaysian State Islamic Religious Councils (SIRC). A content analysis approach was used to examine the extent and quality of disclosure in the annual reports of SIRC, indicating accountability of SIRCs. This paper used the self-developed disclosure index that applies specifically for SIRC. Multiple regression was used to examine the financial determinants of the extent and quality of disclosure. The result of the regression models revealed that the extent and quality of SIRC disclosure is influenced by organisational characteristic, namely size. This study suggests that disclosure in the annual report, in particular the non-financial performance, increases with the amount of zakat collection, thereby demonstrating SIRC’s responsibility. Next, the control variable of accessibility is found to be significantly related to financial statements. Obliged to produce financial statements, SIRC are more likely to disclose more information in the financial statements. This research finding has important implications for regulators, policy makers and top officials in SIRC, by monitoring the quality of disclosure, supporting the notion of public accountability, which appreciates the public’s right to get inform about SIRC. Despite the voluntary disclosure of a non-financial report, SIRC should consider producing a comprehensive annual report for the discharge of their accountability and thus, encourage more funding. They should be more transparent to enhance accessibility, concerning the extent and quality of the disclosure.

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Wan Embong, Wan Hassan, Ajmain Jimaain Safar, and Bushrah Basiron. "Teaching Aqidah: Islamic Studies in Malaysia." UMRAN - International Journal of Islamic and Civilizational Studies 7, no. 1 (February 27, 2020): 25–32. http://dx.doi.org/10.11113/umran2020.7n1.366.

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It is widely agreed that Malaysia will achieve sustainable prosperity when its citizen live together in harmony. Moreover, a good society derives from good families and good families derive from righteous individuals who transmit insight that builds good character. In Islam, the transmission of this insight is called aqidah (belief system), which continually plays an active role in the enhancement of personal accountability. This study took a qualitative approach using personal interviews to determine methods used to teach aqidah in Malaysia. Findings revealed four methods including multimedia, slide presentations, group discussions and teacher didactics.

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Nur Afifah, Arta Amaliah, and Siti Rochmiyatun. "ANALISIS PRINSIP GOOD COORPORATE GOVERNANCE DALAM PENGELOLAAN WAKAF PRODUKTIF DI YAYASAN SEKOLAH ISLAM TERPADU (SIT) AL-FURQON." Jurnal I-Philanthropy: A Research Journal On Management Of Zakat and Waqf 1, no. 1 (May 13, 2021): 1–16. http://dx.doi.org/10.19109/iphi.v1i1.9594.

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This study aims to reveal the management of productive waqf and the application of the Principles of Good Corporate Governance in the Management of Productive Waqf at The Al-Furqon Integrated Islamic School Foundation (IISF). Methods of data collection using field research techniques with interviews, observation, and documentation. Data analysis used a qualitative descriptive method with steps data reduction, data display, and conclusion drawing which showed that the management of productive waqf at The Al-Furqon Integrated Islamic School Foundation (IISF) had been managed properly and met the requirements indicators of the Principles of Good Corporate Governance. Application of the principles of transparency, accountability, responsibility, independency, and fairness can be applied in the productive waqf management system at The Al-Furqon Integrated Islamic School Foundation (IISF). Although the accountability principle has not fully fulfilled the Good Corporate Governance Principles.

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Novarela, Dori, and Indah Mulia Sari. "Pelaporan Corporate Social Responsibility Perbankan Syariah dalam Perspektif Shariah Enterprise Theory (SET)." JURNAL AKUNTANSI DAN KEUANGAN ISLAM 3, no. 2 (March 6, 2019): 145–60. http://dx.doi.org/10.35836/jakis.v3i2.34.

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This study aimed to capture the corporate social responsibility (CSR) reporting inIslamic banks in Indonesia in shariah enterprise theory (SET). The SET disclosureitems adopted from Meutia (2009) that showed by two accountability dimension, i.e.vertical accountability that directed to Allah swt, and horizontal accountability thatdirected to three parties i.e direct stakeholders (employee and customer), indirectstakeholders (community), and the universe.The data taken from annual report 2013,processed and analyzed by content analysis. The study found that Bank MuamalatIndonesia is a highest CSR disclosure from ten Islamic banks. For each detail SET,each banks showed the different result. All banks raise the maximum score for thevertical accountability for the highly disclosure

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Hasib, Fatin Fadhilah, Sri Iswati, Hartutik Hartutik, and Dwi Swasana Ramadhan. "Islamic Model of Corporate Governance at The Islamic Boarding School." GATR Journal of Business and Economics Review 2, no. 1 (March 5, 2017): 56–63. http://dx.doi.org/10.35609/jber.2017.2.1(7).

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Objective - The aim of paper is to investigate whether traditional management, is the Islamic boarding school has implemented the Islamic Corporate Governance Methodology/Technique - This research is a qualitative study using case study. Key Informant in this research is the General Secretary of Bahrul Ulum Foundation. The analysis technique used is the technique belong to Yin (2009) that divides three techniques for the analysis of case studies: the pairing pattern analysis techniques, the technique of making the explanation, the time series analysis technique. Findings - The findings indicate that in its implementation, corporate governance at Islamic boarding school based on the value of Tawhid. Furthermore, principle of transparency, accountability, responsibility, independence and fairness being the corporate governance principles at an Islamic boarding school. Research Implications: This study uses only one boarding school. Future studies are expected to examine more than one boarding school to obtain mixed results. Novelty - Based on the finding, the study suggests the ICG formulation will be found appropriate for every boarding school in Indonesia. Type of Paper: Empirical Keywords: Corporate Governance (CG); Bahrul Ulum Boarding School; Islamic Corporate Governance (ICG); Management; Organizational Structure. JEL Classification: G38, I21.

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El-Halaby, Sherif, Khaled Hussainey, Marie Mohamed, and Mohsen Hussien. "The determinants of financial, social and Sharia disclosure accountability for Islamic banks." Risk Governance and Control: Financial Markets and Institutions 8, no. 3 (2018): 21–42. http://dx.doi.org/10.22495/rgcv8i3p2.

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This study seeks to examine disclosure levels in the annual report and websites related to Islamic accountability pillars which are Sharia, social and financial. The study also aims to measure the association between disclosure levels and firm-specific characteristics. The manual content analysis is employed. Our sample consists of 117 Islamic banks (IBs) based on data of 2016 across 23 countries. The authors adopted 3 indices for Corporate Social Responsibility Report (CSRR); Sharia Supervisory Board Report (SSBR) and financial statements (FS) based on holistic benchmark. Descriptive analysis shows relatively high disclosure level for financial and Sharia disclosure (62% and 52% respectively) and relatively low for social disclosure (28%). Concerned with holistic disclosure level that measuring accountability’ pillars for all sections in the annual report, disclosure levels about Sharia, social and financial are 40%; 28% and 81% respectively. The regression analysis shows partial positive significant association of disclosure levels with existing Sharia auditing department; size of bank and probability in additional to Sharia auditing department. This study is the first one that investigates a holistic framework about Islamic accountabilities for IBs around the world (117 across 23 countries). It is also the first one that measuring the accountability concept in all sections in the annual report for IBs as well as their websites.

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Ashraf-Khan, Mohammed Veqar, and Mohammad Shahadat Hossain. "Governance: Exploring the Islamic Approach and its Relevance for the Modern Context." International Journal of Islamic Khazanah 11, no. 1 (January 31, 2021): 29–40. http://dx.doi.org/10.15575/ijik.v11i1.10433.

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Managing this wealth (amanah) leads to the basic concept of Islamic accountability where proper disclosure and transparency in every business transaction or service is encouraged. This paper attempts to explore the characteristics and application of the principles of Islamic governance. Using qualitative research methods, this study further focuses on trust and accountability with respect to governance mechanisms as required by Islamic principles and in light of today's world affairs. As a doctrinal research, the researcher reviews the relevant literature to identify the main features of government such as shura, caliphate, accountability, transparency, justice and equality as well as the current need for trust in public and private government. The findings of this study are that the Koran and the Sunnah of the Prophet Muhammad (SAW) have provided many guidelines in the field of constitutional affairs that can help the government system. The Qur'an is flexible enough not to mention the details and details that are left for Muslims to formulate according to their particular circumstances. Finally, the aim of this paper is to inform policy makers and practitioners about the main doctrines that have been proposed by the Qur'an and which can be applied for the effective management of our affairs

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Nasri, Nasri. "Studi pada Pengendalian Mutu Pendidikan Agama Islam di SMAN 1 Labuhan Haji Lombok Timur." ISLAMIKA 1, no. 1 (January 31, 2019): 32–45. http://dx.doi.org/10.36088/islamika.v1i1.152.

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None component of success in the world of education is the presence of teaching staff called teachers. The formation of religious values or religusitas is highly prioritized to increase the moral values and attitudes of students. So that the strategy to control the quality of Islamic education can be seen in the class control process developed by the quality development team. School accountability is required to have accountability both to the community and the government. This is a combination of commitment to the standards of success and expectations or demands of parents and the community. This accountability aims to ensure that public funds in supporting educational activities can be used in accordance with predetermined policies in order to improve the quality of education and if possible to provide information about what has been done. For that the school must provide accountability reports and communicate it to parents and the government, and carry out a comprehensive review of the implementation of the school's priority programs in Quality improvement. Islamic religious education is a structured effort to form human beings who have character in accordance with the consequences as a Muslim.

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