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All Journal Proceeding of National Conference on Accounting & Finance Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Multazam : Jurnal Manajemen Haji dan Umrah Journal of Accounting Inquiry
Suandi, Aprilia Beta
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Performance of Governance by ABC Mosque Management: A Case Study of Historic Jami' Mosques in the Special Region of Yogyakarta Alwiyah, Jihan; Warsono, Sony; Suandi, Aprilia Beta; Muhammad, Muhammad
Journal of Accounting Inquiry Vol. 3 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2024.3.1.010-019

Abstract

Purpose: The purpose of this study is to gain a better understanding of mosque management practices from the perspective of stewardship theory. This research discusses the governance of routine and incidental activities that mosque management organizes. Methodology: This research uses a qualitative approach with a case study research design. The qualitative approach is used to gain an in-depth understanding of the phenomenon under study. In contrast, the case study design allows researchers to develop an in-depth analysis of the events that occur. Data were collected through in-depth interviews, observation, and document analysis. This research was conducted at two mosques in the Special Region of Yogyakarta, with the research subjects including mosque management (takmir). Findings: The research examined the management practices of Masjid ABC and found that it follows a traditional and simple governance structure. Applying stewardship theory is crucial to clarifying the dynamics of mosque fund management. Novelty: This research uses the stewardship theory perspective to see the resilience of traditional mosque management in maintaining its commitment to the congregation.
Selective Disclosure: Exploring Web-Based Accountability Strategies of Charitable NPOs in Indonesia Suandi, Aprilia Beta; Asrimiyanti, Rahmi
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 1 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i1.12965

Abstract

Technological advancements have transformed how organizations deliver accountability. This study investigates how Indonesian charitable Non-Profit Organizations (NPOs) utilize their websites for accountability. Analyzing 33 zakat institutions, the study focuses on five dimensions: accessibility, engagement, financial disclosure, operational disclosure, and governance, using 35 indicators. Applying Social Exchange Theory, the study reveals varied accountability levels, with higher levels in online-specific dimensions and selective sharing in traditional areas, especially financial disclosure, which may be influenced by concerns over misinterpretation and criticism. This implies that NPOs might prioritize information perceived as beneficial for reciprocal relationships, potentially leading to reluctance in full financial transparency. Despite government mandates to submit financial reports, many NPOs chose not to display this information on their websites, indicating a possible selective accountability approach. This study fills a gap in the literature on web-based accountability for charitable NPOs in emerging countries, particularly religious-based institutions, offering insights into their accountability practices and enriching the non-profit sector discourse.
Pentingnya tata kelola berbasis praktik sistem informasi akuntansi dan akuntabilitas pada masjid di Wilayah Daerah Istimewa Yogyakarta Tufani, Jihan Alwiyah; Warsono, Sony; Suandi, Aprilia Beta; Muhammad, Muhammad
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini membahas praktik sistem informasi akuntansi (SIA) dalam pengelolaan dua masjid di Daerah Istimewa Yogyakarta. Penelitian ini menggunakan pendekatan kualitatif dengan mengumpulkan data melalui wawancara dan telaah dokumen. Hasil penelitian menunjukkan bahwa praktik SIA masjid melibatkan pembuatan laporan keuangan yang dapat dipertanggungjawabkan, sistem informasi akuntansi yang sederhana, dan proses penerimaan dan penggunaan dana masjid. Penelitian ini juga menyoroti pentingnya pengelolaan keuangan yang amanah terhadap stakeholder dan kebutuhan untuk meningkatkan integritas pengelolaan masjid. Penelitian ini dapat membantu takmir masjid meningkatkan kualitas pengelolaan masjid dan menekankan betapa pentingnya bertanggung jawab untuk mempertahankan nilai-nilai religiusitas. Penelitian ini menggunakan commitment-trust theory guna menguji praktik sistem informasi akuntansi di lembaga keagamaan, khususnya masjid. Penelitian ini juga mempertimbangkan faktor-faktor seperti kepercayaan, komitmen, dan hubungan antara pengurus masjid (takmir) dan stakeholder.
ACCOUNTABILITY PRACTICES OF SPECIAL HAJJ AGENCIES: A STUDY USING STEWART’S LADDER Annisa, Ellis; Suandi, Aprilia Beta
Multazam : Jurnal Manajemen Haji dan Umrah Vol. 5 No. 2 (2025): Multazam: Jurnal Manajemen Haji dan Umrah
Publisher : Institut Agama Islam Negeri Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/tgqr3233

Abstract

This study examines the accountability practices of Special Hajj Organizers (PIHK) in Yogyakarta Province using Stewart’s (1984) accountability ladder, which includes five levels: honesty and legality, process, performance, program, and policy accountability. A qualitative approach was used, with data collected through interviews and documents related to PIHK accountability. The study involved five key informants consisting of PIHK leaders, finance staff, and pilgrims from PT Citra Wisata Dunia and PT Al Anshor Madinah Barokah. The findings show strong accountability practices at the levels of honesty and legality, process, performance, and program accountability. However, policy accountability appears weak due to the lack of triangulable sources and data. This study is the first to investigate accountability in the special Hajj services managed by travel agencies. Previous studies have focused on accountability in religious organizations, overlooking accountability in religious rituals that require economic information, such as the Hajj pilgrimage.
Co-Authors Alwiyah, Jihan Annisa, Ellis Asrimiyanti, Rahmi Muhammad Muhammad Prakosa, Khairul Yoga Sony Warsono Tufani, Jihan Alwiyah