Akuntabilitas dalam Perspektif Akuntansi Syariah: Studi Kasus pada Badan Amil Zakat Nasional Kabupaten Kebumen

Novendi Arkham Mubtadi, Gita Paramita Agustin, Dewi Susilowati

Abstract


The purpose of this study is to analyze the accountability between reporting information ZIS (Alms, infaq and sadaqah) institutions revealed Zakat Institution with the concept of Shariah Accounting. This study uses the method of documentation and observation to management ZIS (Alms, infaq and sadaqah) is done based on those in item concept Shariah Accounting by analyzing report on the use ZIS (Alms, infaq and sadaqah) based on three aspects is god, human, and nature. The results of this study indicate that management ZIS (Alms, infaq and sadaqah) in BAZNAS Kebumen there is still deficiencie in conformity with the concept Shariah Accounting aspects of God, human, and nature has been done by BAZNAS Kebumen.

Keywords: Accountability, Shariah Accounting, Zakat Institution


Full Text:

PDF

References


Gambling, T.A dan R.A.A Karim. (1986). Islam and Social Accounting. Journal of Business Finance and Accounting, Vol.13, No.1, pp.39-50.

Hafidhuddin, D. (2007). Zakat dalam Perekonomian Modern, Jakarta, Gema Insani

Hermawan, S. dan R.W Rini. (2016). Pengelolaan Dana Zakat, Infaq, dan Shadaqah Perspektif Sharia Enterprise Theory. Riset Akuntansi dan Keuangan Indonesia, Vol.1, No.1, pp.12-24.

Jaelani, A. (2016). Zakat Management in Indonesia and Brunei Darussalam. Munich Personal RePec Archive, No.71561.

Kahf, M. (1989). Zakat: Unresolved Issues in the Contemporary Fiqh. Journal of Islamic Economics, Vol.2, No.1, pp.1-22.

Lewis, M.K. (2001). Islam and Accounting. Accounting Forum, Vol.25, No.2, pp.103-127.

Meutia, I. (2010). Shariah Enterprise Theory Sebagai Dasar Pengungkapan Tanggungjawab Sosial Untuk Bank Syariah, Disertasi, Program Pascasarjana, Universitas Brawijaya, Malang

Mordhah, N. (2012). Self-Accountabiliy: The Link Between Self-Accountability and Accountability in Islam. International Journal of Humanities and Social Science, Vol.5, No.2, pp.240-245.

Mustaffha, N. (2007). Zakat Disbursement Efficiency: A Comparative Study of Zakat Institutions in Malaysia, Disertasi., Malaysia, International Islamic University Malaysia

Nikmatuniayah. (2010). Perlunya Pelaporan Zakat Untuk Publik, Politeknik Negeri Semarang

Noor, A.H.M, et al. (2014). What The Determine Professionalism? A Study on Zakat Institutions Integration Effort into The Mainstream Economy. Middle-East Journal of Scientific Research, Vol.27, No.2, pp.983-993.

_______________. (2015). Efficiency of Islamic Institutions: Empirical Evidence Zakat Organizations Performances in Malaysia. Journal of Economics, Business, and Management, Vol.3, No.2, pp.282-286.

Oran, A.F. (2009). Zakat Funds and Wealth Creation. Review of Islamic Economics, Vol.13, No.1, pp.143-154.

Othman, R., dan A. Thani. (2010). Islamic Social Reporting Of Listed Companies In Malaysia. International Business dan Economics Research Journal. Vol 9, No 4.

Rahman, A.R.A. (2007). Pre-Requisites for Effective Integration of Zakat into Maistream Islamic Financial System in Malaysia. Islamic Economis Studies, Vol.14, No.2, pp.143-154.

Rahmayati, A. (2015). Filantropi Islam: Model dan Akuntabilitas. Syariah Paper Accounting Fakultas Ekonomi Bisnis, Universitas Muhammadiyah Surakarta, Indonesia

Sari, M.D, et al. (2013). Review on Indonesian Zakah Management and Obtacles. Social Sciences, Vol.2, No.2, pp.76-89.

Slamet, M. (2001). Enterprise Theory dalam Konstruksi Akuntansi Syari’ah (Studi Teoritis pada Konsep Akuntansi Syari’ah), Skripsi, Malang, Fakultas Ekonomi, Universitas Brawijaya

Sugiyono. (2010). Metode Penelitian Bisnis. CV Alfabeta, Bandung

Sula, Atik Emilia., M. N. Alim., dan R. Zuhdi. (2010). Zakat Terhadap Aktiva Konsepsi Aplikasi dan Perlakuan Akuntansi. Proseding, Simposium Nasional Akuntansi XIII, Purwokerto




DOI: http://dx.doi.org/10.21927/jesi.2017.7(2).79-89

Refbacks

  • There are currently no refbacks.



Creative Commons License
JESI is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. View My Stats