Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective
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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Gadjah Mada International Journal of Business
2016
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| Subjects: | |
| Online Access: | http://eprints.usm.my/36773/1/%28Accounting_and_Accountability_in_Religious%29_document.pdf |
| _version_ | 1797009701481742336 |
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| author | Basri, Hasan A. K., Siti Nabiha Abd. Majid, M. Shabri |
| author_facet | Basri, Hasan A. K., Siti Nabiha Abd. Majid, M. Shabri |
| author_sort | Basri, Hasan |
| collection | USM |
| description | 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.
Tujuan studi ini adalah untuk mendiskusikan berbagai pandangan dan pendapat para cendikiawan
Muslim kontemporer tentang akuntabilitas organisasional dalam Islam. Wawancara mendalam semi
terstruktur dan reviu terhadap berbagai dokumentasi yang relevan telah dilakukan untuk mendapatkan
pandangan para cendikiawan terhadap isu ini. Studi ini telah mewawacarai 12 orang cendikiawan Muslim
baik yang berdomisili di Indonesia maupun di Malaysia, dua orang dari lembaga donor, dua orang ulama
dan dua orang pegawai pemerintahan terkait baik di Malaysia maupun di Indonesia. Penelitian ini mendapati
bahwa responden yang diwawancarai tidak melihat kegiatan akuntansi dan akuntabilitas sebagai sesuatu
yang bertentangan dengan ajaran Islam. Hubungan akuntabilitas dalam Islam tidak hanya ditujukan untuk
memenuhi persyaratan legalitas, tetapi juga sebagai bagian pelaksanaan kewajiban kepada Allah SWT. Para
cendikiawan Muslim sepakat bahwa mekanisme akuntabilitas formal harus diaplikasikan dalam setiap
organisasi keagamaan Islam dan mereka memandang bahwa laporan keuangan adalah sesuatu yang sangat
penting dalam meningkatkan akuntabilitas organisasi tersebut. Oleh karena itu, setiap organisasi yang
mengelola dana publik harus menunjukkan akuntabilitas keuangan mareka secara formal, yaitu melalui
laporan tertulis. Jadi, kepercayaan publik dan masyarakat tidak dapat menggantikan mekanisme akuntabilitas. |
| first_indexed | 2024-03-06T15:09:17Z |
| format | Article |
| id | usm.eprints-36773 |
| institution | Universiti Sains Malaysia |
| language | English |
| last_indexed | 2024-03-06T15:09:17Z |
| publishDate | 2016 |
| publisher | Gadjah Mada International Journal of Business |
| record_format | dspace |
| spelling | usm.eprints-367732017-09-26T04:38:11Z http://eprints.usm.my/36773/ Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective Basri, Hasan A. K., Siti Nabiha Abd. Majid, M. Shabri HF5001-6182 Business 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. Tujuan studi ini adalah untuk mendiskusikan berbagai pandangan dan pendapat para cendikiawan Muslim kontemporer tentang akuntabilitas organisasional dalam Islam. Wawancara mendalam semi terstruktur dan reviu terhadap berbagai dokumentasi yang relevan telah dilakukan untuk mendapatkan pandangan para cendikiawan terhadap isu ini. Studi ini telah mewawacarai 12 orang cendikiawan Muslim baik yang berdomisili di Indonesia maupun di Malaysia, dua orang dari lembaga donor, dua orang ulama dan dua orang pegawai pemerintahan terkait baik di Malaysia maupun di Indonesia. Penelitian ini mendapati bahwa responden yang diwawancarai tidak melihat kegiatan akuntansi dan akuntabilitas sebagai sesuatu yang bertentangan dengan ajaran Islam. Hubungan akuntabilitas dalam Islam tidak hanya ditujukan untuk memenuhi persyaratan legalitas, tetapi juga sebagai bagian pelaksanaan kewajiban kepada Allah SWT. Para cendikiawan Muslim sepakat bahwa mekanisme akuntabilitas formal harus diaplikasikan dalam setiap organisasi keagamaan Islam dan mereka memandang bahwa laporan keuangan adalah sesuatu yang sangat penting dalam meningkatkan akuntabilitas organisasi tersebut. Oleh karena itu, setiap organisasi yang mengelola dana publik harus menunjukkan akuntabilitas keuangan mareka secara formal, yaitu melalui laporan tertulis. Jadi, kepercayaan publik dan masyarakat tidak dapat menggantikan mekanisme akuntabilitas. Gadjah Mada International Journal of Business 2016-05 Article PeerReviewed application/pdf en http://eprints.usm.my/36773/1/%28Accounting_and_Accountability_in_Religious%29_document.pdf Basri, Hasan and A. K., Siti Nabiha and Abd. Majid, M. Shabri (2016) Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective. Gadjah Mada International Journal of Business, 18 (2). pp. 207-230. ISSN 1141-1128 https://jurnal.ugm.ac.id/gamaijb/article/view/12574 |
| spellingShingle | HF5001-6182 Business Basri, Hasan A. K., Siti Nabiha Abd. Majid, M. Shabri Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective |
| title | Accounting and Accountability in Religious Organizations:
An Islamic Contemporary Scholars’ Perspective |
| title_full | Accounting and Accountability in Religious Organizations:
An Islamic Contemporary Scholars’ Perspective |
| title_fullStr | Accounting and Accountability in Religious Organizations:
An Islamic Contemporary Scholars’ Perspective |
| title_full_unstemmed | Accounting and Accountability in Religious Organizations:
An Islamic Contemporary Scholars’ Perspective |
| title_short | Accounting and Accountability in Religious Organizations:
An Islamic Contemporary Scholars’ Perspective |
| title_sort | accounting and accountability in religious organizations an islamic contemporary scholars perspective |
| topic | HF5001-6182 Business |
| url | http://eprints.usm.my/36773/1/%28Accounting_and_Accountability_in_Religious%29_document.pdf |
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