ISLAMIC VALUES IN ACCOUNTING INFORMATION GOVERNANCE OF THIRD-SECTOR ORGANISATION

Meirna Puspita Permatasari, Iwan Triyuwono, Aji Dedi Mulawarman

Abstract


Abstrak – Nilai Islam dalam Tata Kelola Informasi Akuntansi Lembaga Sektor Ketiga

Tujuan Utama – Penelitian ini berupaya untuk mengungkapkan bagaimana nilai Islam berada di dalam tata kelola informasi akuntansi lembaga sektor ketiga (LSK) untuk mendukung keadilan sosial

Metode – Penelitian ini menggunakan etnografi Islam sebagai metode. Sejumlah pengurus dari lembaga sektor ketiga menjadi objek dalam penelitian ini.

Temuan Utama – Nilai-nilai Islam yang terdiri atas amanah, keadilan, dan kebajikan menjadi prinsip, kebijakan dan landasan dalam proses informasi akuntansi untuk mewujudukan keadilan sosial. Setiap informasi akuntansi mencakup masalah keuangan dan non keuangan. Hal tersebut dipersepsikan sebagai amanah yang harus dijaga dan disampaikan kepada penerima yang berhak sesuai dengan ajaran Islam.

Implikasi Teori dan Kebijakan – Nilai Islam dapat mengonstruksi kerangka tata kelola informasi akuntansi dalam LSK untuk menjalankan akuntabilitas holistik dan berkeadilan. Nilai ini dapat digunakan oleh LSK berbasis Islam untuk mengembangkan praktik tata kelola informasi akuntansi.

Kebaruan Penelitian – Penelitian ini menjembatani kesenjangan terkait wujud nilai keadilan Islam melalui praktik tata kelola informasi akuntansi lembaga sektor ketiga.

 

Abstract – Islamic Values in Accounting Information Governance of Third-Sector Organisation

Main Purpose – This research seeks to shed light on how Islamic values prevail in accounting information governance of Third Sector Organisation (TSO) to promote social justice.

Method - This study employed Islamic ethnography as method. A number of administrators from TSO became the main informants.

Main Findings - Islamic values of amanah (trust), ‘adl (justice) and ihsan (benevolence) prevail in the principles, policies and throughout the process of accounting information to promote social justice. Accounting information encompasses both financial and nonfinancial matters. It is perceived as amanah that must be preserved and delivered to its rightful beneficiaries in accordance with Islamic teachings.

Theory and Practical Implications – Islamic values can construct accounting information governance framework of TSOs to discharge holistic accountability. It can be used by Islamic TSOs to develop the practice on accounting information governance.

Novelty – This study adresses gap regarding manifestation of Islamic values through TSOs’ accounting information governance in practice.

 


Keywords


accounting information governance; akad; social justice; transparency

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.12.1.01

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