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All Journal AKTSAR: Jurnal Akuntansi Syariah Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Journal of Accounting Inquiry
Suandi, Aprilia Beta
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Humanities Economics, Econometrics & Finance Social Sciences

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Eksplorasi Sistem Pengendalian Internal Baitul Maal Wat Tamwil di Daerah Istimewa Yogyakarta Prakosa, Khairul Yoga; Suandi, Aprilia Beta
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i1.26846

Abstract

Baitul Maal Wat Tamwil (BMT) is a microfinance institution (LKM) that plays an important role in economic development. BMT faces several operational problems, including weak management, collateral requirements that can be burdensome for the poor, an extreme operational environment because it does not have strict regulations, and the risk of default because it serves MSMEs that have limited regulations. This research aims to understand how BMT management develops an internal control system (SPI) framework and then analyzes supporting and inhibiting aspects in its implementation. This research uses a qualitative method with a case study approach. Primary data is in the form of semi-structured interviews while secondary data is in the form of documents related to SPI. All BMTs have developed the SPI training framework through and encountered operational experience. The four control activities found were cash control, operations, financing, and sharia compliance. The supporting aspect in implementing SPI comes from the encouragement of normative isomorphism. The inhibiting aspect comes from the lack of competency of BMT resources to implement SPI.Keywords: Baitul Maal Wat Tamwil; Microfinance Institution Internal Control System; Institutional Theory
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.
Co-Authors Alwiyah, Jihan Asrimiyanti, Rahmi Muhammad Muhammad Prakosa, Khairul Yoga Sony Warsono