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Abstract
The alms organization (Lazis) is an organization which has duty to manage the donation of muslims, the biggest population of Indonesia. Therefore, implementation of accountability of such organization is necessary, considering the large amount of the potential donation that could be managed. The objective of this research is to understand the accountability practice of a well known alms organization named Yayasan Dana Sosial al Falah (YDSF) Malang branch. This is a descriptive-qualitative study. The findings of this research show that the accountability practice of YDSF Malang includes habluminallah and habluminannas dimensions. The substance of such accountability practice includes physical, mental and spiritual aspects as classify by Triyuwono and Roekhuddin (2000). Physically, the accountability practice is materialized in the responsibility report to the YDSF holding and to the benefactors. Mentally and spiritually, it is materialized into various programs both in economic and social, as well as employees’ ethic and the employees’ obedience to the Islamic law. Finally, this research proposes a variant of conventional agency theory which is stated as Islamic Agency Theory.Â
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References
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- Coy, D and Michael, P. (1998), “An Insight Into Accountability and Politics in Universities: A Case Studyâ€, Accounting, Auditing, Accountability Journal, Vol.11 No.4. Pg.540. Waikato Management School, University of Waikato, Hamilton, New Zealand. MCB University Press.
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- Ikatan Akuntan Indonesia. (2002). Standar Akuntansi Keuangan. Jakarta: Salemba Empat.
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- Triyuwono, I dan Roekhuddin. (2000). Konsistensi Praktik Sistem Pengendalian Intern dan Akuntabilitas Pada Lazis (Studi Kasus di Lazis X Jakarta). Jurnal Riset Akuntansi Indonesia Vol.3 No.2.
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References
Berg, B. L. (2004). Qualitative Research Methods for the Social Sciences. 5th ed. Boston: Pearson Education, Inc.
Coy, D and Michael, P. (1998), “An Insight Into Accountability and Politics in Universities: A Case Studyâ€, Accounting, Auditing, Accountability Journal, Vol.11 No.4. Pg.540. Waikato Management School, University of Waikato, Hamilton, New Zealand. MCB University Press.
Dewi, Ni W, Y. (2008). Akuntabilitas Dalam Bingkai Filosofi Tri Hita Karana: Suatu Eksplorasi Pada Lembaga Perkreditan Desa (LPD) Desa Pakraman Dharmajati Tukadmungga, Kabupaten Malang, Propinsi Bali. Tesis (S2). Program Magister Akuntansi, Pascasarjana Fakultas Ekonomi, Universitas Brawijaya, Malang.
Echols, J,M. dan Hassan, S. (1997). Kamus Inggris-Indonesia. Jakarta: PT Gramedia Pustaka Utama.
Farhan, D. (2003). “Akuntabilitas dan Perimbangan Keuangan Antara Pusat dan Daerah Dalam Rangka Otonomi Daerahâ€. Jurnal Ekonomi dan Manajemen, Vol. 4 No.1.
Gray et al. (1996). Accounting and Accountability: Changes and challenges in coporate sosial and environmental reporting. Europe: Prentice Hall.
Ikatan Akuntan Indonesia. (2002). Standar Akuntansi Keuangan. Jakarta: Salemba Empat.
Indriantoro, N dan Bambang S. (1999). Metodologi Penelitian Bisnis untuk Akuntansi dan Manajemen. Yogyakarta: BPFE.
Mardiasmo. (2002). Akuntansi Sektor Publik. Yogyakarta: Andi.
Mulawarman, A. D. (2006). Menyibak Akuntansi Syariah: Rekonstruksi Teknologi Akuntansi Syariah dari Wacana ke Aksi. Yogyakarta: Kreasi Wacana.
Nazir, M. (2003). Metode Penilitian. Jakarta: Penerbit Ghalia Indonesia.
Santana K., S. (2007). Menulis Ilmiah: Metode Penelitian Kualitatif. Jakarta: Yayasan Obor Indonesia.
Triyuwono, I dan Roekhuddin. (2000). Konsistensi Praktik Sistem Pengendalian Intern dan Akuntabilitas Pada Lazis (Studi Kasus di Lazis X Jakarta). Jurnal Riset Akuntansi Indonesia Vol.3 No.2.
Ulum, I. (2004). Akuntansi Sektor Publik: Sebuah Pengantar. Malang: UMM Press.