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WUJUD, MAKNA DAN AKUNTABILITAS “AMAL USAHA” SEBAGAI ASET EKONOMI ORGANISASI RELIGIUS FEMINIS Suryan Widati; Iwan Triyuwono; Eko Ganis Sukoharsono
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.572 KB) | DOI: 10.18202/jamal.2011.12.7139

Abstract

Abstract: Form, Meaning and Accountability “Amal Usaha” as Economic Asset for Feminist Religius Organization. This research explores the form, meaning and accountability of “amal Usaha” as economic assets in “Persyarikatan Aisyiyah” as religious organization. By using phenomenological approach, the results of the research shows that Aisyiyah as religious organization exerts efforts to gain profit to fulfill the organization need. Further findings show that, first, “amal usaha” as media to do God’s will in the form of “amal (worship)” and second “usaha (effort)” as an economic effort to gain fund. The economic effort needs accounting as accountability tools objective. This asset is expected to be appears in the syari’ah accounting study. Abstrak: Wujud, Makna dan Akuntabilitas “Amal Usaha” Sebagai Aset Ekonomi Organisasi Religius Feminis. Riset ini mengeksplorasi wujud, makna dan akuntabilitas dari “Amal Usaha” sebagai aset ekonomi di “Persyarikatan Aisyiyah” sebagai suatu organisasi religius. Dengan menggunakan pendekatan fenomenelogi, hasil riset ini menunjukkan bahwa Aisyiyah melakukan usaha mendapatkan laba untuk kepentingan organisasi. Temuan lebih lanjut menunjukkan bahwa, pertama, “amal usaha” merupakan media beribadah kepada Tuhan, dan kedua, ia merupakan usaha utuk mendapatkan dana. Usaha ekonomi ini membutuhkan akuntansi sebagai alat akuntabilitas. Aset ini diharapkan dapat muncul di studi akuntansi syariah.
Studi Kritis Akuntabilitas Pasar pada Suatu Sekolah Waralaba Suryan Widati
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 1 No. 2 (2015): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

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Abstract

The purpose of this research is to explore accountability practice in a franchise schoolin Malang, which critically analyzed based on Habermas Critical Theory. The primary data was collected by interviewing the owner of the franchise and through direct observation towards the school activities. The result shows that market accountability was established in the form of social media and mass media documentations. In particular to this school, the market accountability described as a mechanism to reach parents satisfaction and to attract new students and new investors, which seem to be dominant motivation in practice. It was contrary to the initial mission which stated that the school should be run based on social interest. At last, this paper is expected to enrich the study about accountability. Abstrak Tujuan penelitian ini adalah untuk menggali praktik akuntabilitas yang diterapkan pada suatu sekolah Waralaba di Malang, yang telah ditelaah secara kritis berdasarkan Teori Kritis Habermas. Data primer dikumpulkan melalui wawancara pada pemilik franchise dan observasi langsung terhadap kegiatan sekolah. Hasil dari penelitian ini menunjukkan adanya akuntabilitas pasar dalam bentuk dokumentasi di media sosial dan media masa. Khusus pada sekolah ini, akuntabilitas pasar diterjemahkan sebagai mekanisme untuk mendapatkan kepercayaan orang tua dan untuk memperoleh siswa dan investor baru, yang tampak dominan dalam praktik sekolah waralaba yang menjadi objek penelitian. Hal ini menjadi kurang sejalan dengan misi awal yang menyatakan bahwa sekolah seharusnya dikelola berdasarkan misi sosial. Pada akhirnya, artikel ini diharapkan mampu memperkaya studi tentang akuntabilitas.
The Merchant's Philosophy as the Foundation for Effective and Efficient Islamic Education Edi Sugianto; Abdul Hamid Arribathi; Suryan widati
al-Afkar, Journal For Islamic Studies Vol. 9 No. 2 (2026)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v9i2.3048

Abstract

Effective and efficient Islamic education is evidenced by the success of Islamic da'wah in the 18th century, namely with the establishment of the Islamic kingdom in Indonesia. For that, it needs to be excavated. The purpose of this research is to prove by obtaining an overview and explanation that the merchant philosophy is able to color and make a blueprint for Islamic education in Indonesia, where the era began, merchants succeeded in carrying out Islamic da'wah which was the initial form of Islamic education based on determination, imitating the Prophet as a da'wah command from Allah, and competing in goodness (fastabikul khairat). This research is a qualitative-discipitive type.  The methods used are literature review and historical-philosophical analysis. Literature review is carried out by collecting and analyzing concepts about educational goals (general and Islamic), effective and efficient meanings, and merchant philosophy. Historical Analysis is used to review the history of the spread of Islam in the archipelago by merchants as an early form of successful Islamic education, as well as the role of merchants in the establishment and development of Islamic organizations such as Muhammadiyah and NU. The findings in this study are that the philosophy of merchants of that era is the forerunner and foundation of effective and efficient Islamic education. The impact of this research is that the study of history needs to be echoed so that the optimism of building Islamic education continues to burn so that it is felt by the present and future generations.