Multazam : Jurnal Manajemen Haji dan Umrah
Vol. 5 No. 2 (2025): Multazam: Jurnal Manajemen Haji dan Umrah

ACCOUNTABILITY PRACTICES OF SPECIAL HAJJ AGENCIES: A STUDY USING STEWART’S LADDER

Annisa, Ellis (Unknown)
Suandi, Aprilia Beta (Unknown)



Article Info

Publish Date
05 Jan 2026

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.

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Journal Info

Abbrev

Multazam

Publisher

Subject

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Multazam Journal of Hajj and Umrah Management is nationally accredited with Print International Standard Serial Number (P-ISSN) 2809-2430 and Electronic International Standard Serial Number (E-ISSN) 2961-9084 published by the Faculty of Economics and Islamic Business IAIN Metro as a vehicle for ...