Formulation of Accountability of Islamic University in Islamic Values Perspective
DOI:
https://doi.org/10.14421/grieb.2019.071-03Keywords:
Accountability, Islamic University, Islamic ValuesAbstract
Islamic University as a sharia non-profit institution needs to implement accountability to stakeholders. The purpose of this study is to formulate accountability models in the perspective of Islamic values at Islamic University 45. This study uses a qualitative paradigm approach. Data collection techniques were carried out by in depth interviews and Focus Group Discussion (FGD). Informants of this study were university stakeholders consisting of: Lecturers, Head of Departments, Deans, vice chancellor, Chancellors, Foundations, Graduates, Students, Government (Grant providers) and surrounding communities. The results of the study is divided Islamic accountability in 2 (two) dimensions, and Abd Allah, which Khalifatulfiilardis consisted of legal accountability, economic accountability, social accountability to society and the environment, and accountability to Allah.Downloads
Abstract viewed: 504 times
|
PDF downloaded = 446 times
References
Basri, Hasan, A. K. Sitinabila, M. Shabri Abdmajid. (2016). Accounting and Accountability in Religiuos Organisaztions : An Islamic Contemporary Scholars perspective. Gadjahmada International Journal of Business Vol 18 No.2 (may-August): 207-230.
Cahyati, Ari Dewi. (2016). Pengaruh Penerapan Prinsip Good University Governance UntukMendorongPenciptaan Intellectual Capital Studi Di UNISMA Bekasi. Prosiding Forum Keuangan dan Bisnis Indonesia. ISBN 978-602-17225-4-1.
Coy, David. Mary Fisher. Theresa Gordon. (2001). Public Accountability : New Paradigma For College and University Annual Reports. Critical Perpective on Accounting page 1-31.
Fikri, A., M. Sudarma, EG. Sukoharsono dan B. Purnomosidhi. (2010). Study Fenomenologi Akuntabilitas Non Govermental Organization. Jurnal Multi Paradigma vol. 1 no.3 Hal 409-420.
Freeman. (2004). Stakeholder Theory of the Modern Corporation. Http://Businessethics.qwriting. Accessed at January 12th, 2016.
Gray, Rob, Colin Dey, Dave, Richard Evans, Simon Zadek (1997) Struggling With the Praxis of Social Accounting; Stakeholder, Accountability, Audit, and Procedures. Accounting, Auditing, and Accountability Journal. Vol. 10, No.3, pp. 325-64.
Hannifa, Ross. Hudaib. (2002). A theoritycal Framework for The Development Of Islamic Perpective of Accounting. Accounting Commerce and Finance: The Islamic Perspective Journal. Vol 6 Page 1-71.
Hannifa, Ross. Mohammad Hudaib. Abdul Malik Mirza. (2004). Accounting policy choice Within The Shari’ah Islamiyah Framework. Discussion Papers in accounting and Finace. SOBE. University of Exceteer.
Huda, Nurul, A. Anggraeni, Hudori, Y. Mardoni. (2014). Akuntabilitas sebagai sebuah Solusi Pengelolaan Waqaf. Jurnal Multi Paradigma vol. 5 no.3 Hal 485-497.
Ihsan, Hidayatul, Maliyah Sulaiman, Nurhayati Muhammad, Muhammad Akhyaradnan. (2017) A Study of Accountability Practice in Dompet Dhuafa Waqf of Indonesia. JKAU: Islamic Econ., Vol. 30 No. 2, pp: 13-32 (July 2017).
Indonesian Ministry of Religion. (2005). Alquran terjemahan. Jakarta. PT. Syamil Cipta Media.
Indonesian Ministry of Religion. (2008). AlQur’an dan terjemahannya. Bandung: Diponegoro.
Indonesian Ministry of Stated-owned Enterprise. (2002) Keputusan Menteri Badan Usaha Milik Negara. Nomor: Kep-117/M-MBU/2002, tentang Penerapan Praktek Good Corporate Governance pada Badan Usaha Milik Negara.
Komite Nasional Kebijakan Governance (KNKG). (2006). Pedoman Umum Good Corporate Governance Indonesia. Jakarta.
Mardiasmo. (2002). Akuntansi Sektor Publik. Penerbit Andi Yogyakarta.
Muhi, Ali Hanapiah. (2010). Membangun Good Governance Pada Perguruan Tinggi di Indonesia. Accessed from Http:Alimuhi.Staf.Ipdn.ac.id/wpcontent/uploads/2011/04. at March 20th, 2014.
Mulawarman, Ajidedi. (2014). Eksistensi Laporan Nilai Tambah Syariah Berbasis Rezeki. Artikel. Online. Accessed from www.ajidedim.wordpress.com
O’Dwyer, Brendan. (2005). The Construction of a Social Account; a Case Study in an Overseas Aid Agency. Accounting, Organization, and Society, 30, pp. 279-296.
Otoritas Jasa Keuangan. (2016). Surat Edaran Otoritas Jasa Keuangan Nomor 15/SEOJK.05/2016 tentang Laporan Penerapan Tata Kelola Perusahaan yang Baik Bagi Perusahaan Pembiayaan.
Republik Indonesia. (2008). Undang-undang No 14 tahun 2008 tentang Keterbukaan Informasi Publik. Jakarta: Legalita.
Republik Indonesia. (2012) Undang-undang No.12 tahun 2012 tentangPendidikan Tinggi.
Solomon, J. and Solomon A (2004). Corporate Governance and Accountability. Chichester: John Wiley.
Taufiq, Imam. (2015). Transparancy and accounting In the Qur’an and it’s role in Building Good Governance. International Journal of Business, Economic and Law. Vol 6 issue 4 p. 73-81.
Triyuwono, Iwan. (2009). Perspektif, Metodologi dan Teori Akuntansi Syariah. Rajawali press. Jakarta.
UNDP (2004). Public Sector Transparancy and Accountability in Selected Arab Countries : Policies and Practises. New York : United Nation.
Downloads
Published
Issue
Section
License
Global Review of Islamic Economics and Business is licensed under a
Creative Commons Attribution-ShareAlike 4.0 International License
