Article Sidebar

Download
PDF
Statistic
Read Counter : 1192 Download : 1880

Downloads

Download data is not yet available.

Main Article Content

Abstract

Accountability is one of the most important concepts in business and organizations. Understanding accountability itself became important for the actor who play the operational and performance to realize accountability in business and organizations. But accountability now has “less” interpretative; cause without aware with all stakeholders. Organization just think the most important contribute given by direct stakeholder only. SET (Shari‘ate Enterprise Theory) give the alternative solution about dimension of relationship on accountability. The alternative dimension relation first of all is dimension relation people with God. Second relation dimension is between people with people that have two categories direct and indirect stakeholder. And the third dimension is relation people with environmental, people with God. Reality accountability in BMT, have effort to realize accountability with all stakeholder. But in the realty still have superior accountability relation, which in categories dimension between people with people.

Article Details

License

Copyright (c) 2017 Authors

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
How to Cite
Amerieska, S., Irianto, G., & Affandy, D. P. (2017). AKUNTABILITAS PADA BAITUL MAAL WAT TAMWIL DITINJAU DARI PERSPEKTIF SHARI’ATE ENTERPRISE THEORY. Jurnal Ekonomi & Keuangan Islam, 2(1), 27–39. https://doi.org/10.20885/jeki.vol2.iss1.art3
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX
Crossref
Scopus
Google Scholar
Europe PMC

References

  1. Al-Quran dan terjamahan Departemen Agama, (1986) Departemen Agama: YPPA, PT. Bumi Restu).
  2. Annie Lobo PA, 2007, Konsep Akuntabilitas dalam Perspektif kristiani, Universitas Brawijaya Tesis. Tidak dipublikasikan.
  3. Arifiyadi, Teguh, 2006, Konsep Tentang Akuntabiitas dan Implemntasinya di Indonesia. (Inspektorat Jendral Depkominfo). www.depkominfo.ac.id.
  4. Akhyar, Adnan, 1999, Akuntansi Syari’ah : Sebuah Tinjauan, Seminar Nasional Strategi Manajemen Keuangan Syari’ah, Pusat Pengkajian Bisnis dan Ekonomi Islam , Fakultas Ekonomi Universitas Brawijaya Malang dan Bank Indonesia Jakarta.
  5. Baroya, Husna . 2005, Aplikasi Sumber dan Penggunaan Dana Zakat, Infak dan Sodaqoh di BAZIS Masjid Agung Jamu Malang, Skripsi, Fakultas Ekonomi Universitas Islam Negeri Malang
  6. Berry J. Anthony, Accountability and Control in a Cat’s Cradle. (Accounting, Auditing and Accountability Journal Vol. 18, No. 2, pp 255-297, 2005).
  7. Brown, L. David dan Mark H. Moore (2001) Accountability, Strategy, and International Non Governmental Organization. Working Paper, Harvard University.
  8. Ebrahim, A. (2003), “Accountability in practice: mechanisms for NGOsâ€, World Development, Vol. 31 No. 5, pp. 813-29.
  9. Data Pinbuk, 2005. Mengelola BMT yang Untung, http:/edosegara.blogspot.com.
  10. Driscoll, Cathy dan Mark Stairk. (2004) The Primordial Stakeholder; Advancing the Conceptual Consideration of Stakholder Status for the Natural Environment. Journal of Business Ethics. 49; 55-73.
  11. Dixon, Rob, John Ritchie, dan Juliana Siwale (2006) Microfinance: Accountability from the Grassroots. Accounting, Auditing, and Accountability Journal Vol.19, No.3. Pp.405-427.
  12. Goddard Andrew, Jackie Powel, Accountability and Accounting Using Naturalistic Methodology to Enhance Organizational Control; A case study (Accounting, Auditing and Accountability Journal Vol. 7 No. 2 1994, PP 50-69 @ MCB University Press.
  13. Gray, Andrew dan Jenkins, Bill. 1993. Code of Accountabilitu in The New Public Sector. Accounting, Auditing, and Accountability Journal, vol.6 No.3.
  14. Gray, R. (2002), “The Social Accounting Project and Accounting Organizations and Society: Privileging Engagement, Imaginings, New Accountings and Pragmatism Over Critiqueâ€, Accounting, Organizations and Society, Vol. 27 No. 7, pp. 687-708.
  15. Gray, R., Jan Bebbington, dan David Collison (2006) NGOs, Civil Society and Accountability: Making the People Accountable to Capital. Accounting, Auditing, and Accountability Journal Vol. 19, No.3I. Pp. 319-348.
  16. Hamidah Siti ,Eka Afnan T , Agus Suman,(2001)Pengaruh Budaya Organisasi terhadap Kepuasan Kerja Karyawan Pd Lembaga keuangan Syariah Baitul Maal wat Tamwi, l(Tema Vol.II No.2 Sept).
  17. Harahap, Sofyan Safri, 1997, Akuntansi Islam, Bumi Aksara, Jakarta.
  18. Hill, W. Y., Fraser I.A., dan Cotton P. (2001) On Patients Interests and Accountability; Reflecting on Some Dillemas in Social Audit in Primary Health Care. Critical Perspective on Accounting. Vol. 12, Pp. 453-469.
  19. Jensen, Michael C. dan William H. Meckling. (1976), Teory of The Firm: Manajerial Behaviour, Agency Cost And Owenership Structure. Jurnal of Financial Economics, October, 1976, V.3 No.4, pp.305-360.
  20. Jones, Thomas M. (1995), Instrumental Stakeholder Theory; A Synthesis of Ethics and Economics. Academy Management Review, Vol.20 No.2, pp.404-437.
  21. Khasanah, Umrotul. 2005 Analisis Model Pengelolaan Dana Zakat di Indonesia. Skripsi, Fakultas Ekonomi Universitas Islam Negeri Malang.
  22. Kovach, H., Neligan, C. dan Burali, S. (2003), Power Without Accountability? The Global Accountability Report 1, One World Trust, London, pdf download available at: www.oneworldtrust.org/htmlGAP/report.
  23. Kumalahadi. 2000. Perspektif Progmatik. Lingkungan dan Sosial dalam laporan keuangan: Peningkatan Kegunaan dan Pertanggungjawaban. JAAI, Volume 4 No 1, Juni 2000.
  24. Mahmudah, Umi. 2007, Manajemen Dana di LAZ Baitul Maal Hidayatullah Cabang Malang, Skripsi , Universitas Islam Negeri Malang.
  25. Michell, Ronald K., Bradley R. Agle, dan Donna J. Wood (1997). Toward a Theory of Stakeholder Identification and Silence; Defining the Principle of Who and What Really Counts. Academy of Management Review. Vol. 22 No. 4, pp. 853-886.
  26. Nelson, Paul J. dan Ellen Dorsey (2003), At Nexus of Human Rights and Development: New Methods and Startegies of Global NGOs. World Deveploement, Vol. 31 No.12, pp. 2013-2026.
  27. O’Dwyer, B. (2005a), The Construction of Social Account; a Case Study in an Overseas Aid Agency. Accounting, Organization and Society, Vol. 30 No.3, pp. 279-96.
  28. Unerman, Jeffrey dan Brendan O’Dwyer (2006a) Theorising Accountability for NGO Advocacy. Accounting, Auditing, and Accountability Journal Vol. 19, No.3. Pp. 439-376.
  29. Unerman Jeffrey dan Brendan O’Dwyer (2006b) On James Bond and the Importance of NGO Accountability. Accounting, Auditing, and Accountability Journal Vol. 19, No.3. Pp. 439-376.
  30. Moleong L.J, 2005, Metodelogi Penelitian Kualitatif, PT Remaja Rosda, karya: Bandung.
  31. Muhajir, Noeng. 2000. Metodologi Penelitian Kualitatif. Yogyakarta: Rake Sarasin.
  32. Mursalim. (2005). Income Smoothing dan Motivasi Investor: Studi Empiris pada Investor di BEJ. Simposium Nasional Akuntansi VIII, IAI, 2005.
  33. Post Sanggabuana on July 20m, 2005, Puisi Cinta Alam.
  34. Rajafi R. Lalu ,Gugus Irianto (2007), Analisis Pengungkapan Laporan Sosial & Lingkungan sbg Bagian dari Triple Bottom Line Reporting dlm Akuntansi Pertanggungjawaban Sosial Perusahaan,(Tema, Volume 8 , No. 1 Maret).
  35. Riyadi, Sugeng. 2006,: Studi Kasus pada LAZ Aplikasi Manjemen Syari’ah dalam Rangka Optimalisasi Distribusi Zakat, Infak, Sodaqoh Masjid Raden Patah Universitas Brawijaya Malang, Skripsi, Universitas Islam Negeri Malang.
  36. Robbins, 2002, Teori Perilaku Organisasi. Yogyakarta: Tiara Wacana.
  37. Sadjiarto Arya, (2000) ,Akuntabilitas Pengukuran Kinerja Pemerintahan (Juanal Akuntansi& Keuangan. Vol.2 No.2 Sept 2000 138-150) Jurusan Akuntansi Univ. Kristen Petra.
  38. Saiful , 2007, Implementasi Pendapatan Pembiayaan Mudharabah dlm Prespektif kebenaran,Keadilan & Pertanggungjawaban, (Studi pd PT Bank Muamalat Ind. Cabang Malang) Publikasi Ilmiah, Program Pasca Sarjana, Universitas Brawijaya.
  39. Scott, William R. (2000). Financial Accounting Theory. Second edition. Canada: Prentice Hall.
  40. Slamet, M.2001. Enterprise Theory dalam Konstruksi Akuntansi Syariah (studi teoritis pada konsep Akuntansi Syariah).Skripsi.Malang: Fakultas Ekonomi Universitas Brawijaya.
  41. Spradley, JP. 1997. Metode Etnografi, Tiara Wacana Yogyakarta. Yogyakarta.
  42. Sugiono, 2007. Pemberdayaan Lembaga Keuangan Syari’ah. www.republika, post 22 Juli.
  43. Sutrisno, 2003, Analisis Pasar untuk Jasa Akuntan: Tinjauan dari Perspektif Gender, Lintasan Ekonomi Volume XX, No 2, Juli.
  44. Suwardjono, 2005, Teori Akuntansi. Perekayasaan Pelaporan Keuangan. BPFG Yogyakarta.
  45. Triyuwono, Iwan, Roekhudin,(2000a) Konsistensi Praktek Sistem Pengendalian Intern dan Akuntabilitas pada Lazis ( Studi Kasus di Lazis Jakarta ) (JRAI Vol. 3 No. 2 juli. Hal 151-162).
  46. b, Akuntansi Syari’ah: Implementasi Nilai Keadilan dalam Format Metafora Amanah, Jurnal Akuntansi dan Audit Indonesia, Vol.4 No.1 1-34.
  47. c, Organisasi dan Akuntansi Syari’ah, LKIS, Yogyakarta.
  48. Triyuwono, Iwan, 2006. Akuntansi Syari’ah Menuju Puncak Kesadaran Ketuhanan Manunggaling Kawulo-Gusti. Pidato Pengukuhan Guru Besar Akuntansi Syari’ah di Gedung PPI Universitas Brawijaya 2 September 2006.
  49. Velayutham S.,M. H. B. Perera(2004), The influence of Emotions and culture on Accountability and Governance (Corporate Governance Vol. 4 No. 1 pp 52-64).
  50. Yulianita Dewi, 2009, Akuntabilitas pada Lembaga Perkriditan Desa: (Studi pada LPD Desa Pakraman Kabupaten Buleleng Bali) Tesis Fakultas Ekonomi, Universitas Brawijaya, Malang.
  51. Zulkifli dan Sulastiningsih, 1998, Rerangka Konseptual Pelaporan Keuangan dalam Perspektif Islam, Jurnal Akuntansi dan Audit Indonesia Vol. 2 No. 2, Desember 1998, 165-168.