14.	Wujud, Makna dan Akuntabilitas “Amal Usaha” Sebagai Aset Ekonomi Organisasi Religius Feminis

Widati, Suryan; Triyuwono, Iwan; Sukoharsono, Eko Ganis

doi:10.18202/jamal.2011.12.7139

Cited by 6 publications

(5 citation statements)

References 1 publication

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“…In the financial reports of business entities and conventional accounting, they must recognize these as part of them because they will only present information about the material. However, there needs to be more information, such as mental assets, spiritual assets, and other non-material information that influences the company's growth and development (Triyuwono, 2011).…”

Section: Resultsmentioning

confidence: 99%

The Meaning of Determining Indekos 'Tariffs' from the Indekos Owner's Perspective

INDRIASARI,

BAKRY,

MAPPARESSA

et al. 2023

JTEP

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This research aims to understand and interpret the meaning of "Determining Boarding House Rates from the owner's perspective during the COVID-19 pandemic among boarding house entrepreneurs in Central Sulawesi. This research uses the Interpretive Paradigm of the Transcendental Phenomenological Approach. Interviews, Observations, and Documentation were used to collect research data. This is important to reveal the shift in the meaning of determining tariffs in situations that make it difficult for owners to adopt boarding house income tariff policies. The results of this research indicate that for boarding house owners, the costs incurred in owning a boarding house are routine costs at all times. Therefore, for them, the meaning of determining the boarding fee is a manifestation of gratitude for the excellent fortune given by God Almighty. The determination of these rates manifests the boarding house owner's struggle in facing the COVID-19 pandemic. Apart from that, determining the tariff is also interpreted as a form of brotherly feeling of helping each other. This then forms a rationality of thought for boarding house entrepreneurs who use this feeling of joy and happiness as a trigger for determining boarding house rates and providing reductions in tariff determination.

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Section: Resultsmentioning

confidence: 99%

The Meaning of Determining Indekos 'Tariffs' from the Indekos Owner's Perspective

INDRIASARI,

BAKRY,

MAPPARESSA

et al. 2023

JTEP

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“…Djamhuri (2011) revealed that accountability cannot be generalized in various contexts. Accountability is also likely influenced and shaped by the environment and religion (Randa, 2011;Widati et al, 2011). Therefore, this research aims to reveal the accountability that Tadulako University has carried out during the COVID-19 pandemic.…”

Section: Introductionmentioning

confidence: 99%

Revealing the Accountability of Tadulako University as a Step to Realizing Sustainable Development Goals

JURANA,

BAKRY,

INDRIASAR

et al. 2024

IJESSS

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This research aims to reveal the accountability of Tadulako University's 'tadulako-ness'. This research was conducted to reveal the accountability of the Tadulako University higher education institution for its various Tadulako activities in various fields related to achieving the goals and targets of the Sustainable Development Goals (SDGs). This is important to reveal the accountability of Tadulako University as the highest and largest educational institution in Central Sulawesi. Tadulako University's involvement during this pandemic is important to know considering that the philosophy of the name 'tadulako' used contains an important and deep meaning, namely the foundation of origin or leadership so that Tadulako University's involvement in carrying out its functions and activities is certainly very necessary. This research supports and is in line with the 17 Goals and 169 targets of the Sustainable Development Goals (SDGs). This is because the initial findings of this research are in the form of Tadulako University's concept of 'keadulakoan' accountability which is the basis and value as a reference for carrying out its accountability and aligning it with the vision and mission of Tadulako University as a form of implementing sustainable development goals. This research uses a descriptive approach. Data collection is carried out by collecting various data available in various existing reporting forms. The data was then analyzed in the context of the ketadulakoan philosophy. The results of the research show that disclosures regarding the character of ketadulakaon have not been fully revealed.

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“…Saad et al (2014) found that accountability in the Zakat institution is driven by the Islamic foundation, which cannot be separated from the Islamic teachings and pathways. Widati et al (2011) also examined the Aisyiyah Organization using a phenomenological approach and uncovered that the accountability of the committees involved two things: bringing material benefits and realizing the organization's vision and mission. Siskawati and Surya (2015) inspected the accountability of mosques in West Sumatra using a case study approach.…”

Section: Introductionmentioning

confidence: 99%

Credulous on accountability at LaaRiba community: A tasawuf critical reflection

Tarmizi,

Birton,

Muttaqin

2023

JAI

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Research aims: Accountability is a form and mechanism of responsibility that applies to all activities at the level of individuals, organizations and the social world. This study aims, first, to explore the meanings and values that underlie the collective awareness of members and administrators of the LaaRibaa Community in actualizing accountability in financial reporting; second, providing a critical reflection on the awareness and practices of accountability within the LaaRibaa community.Design/Methodology/Approach: This study applies Milles and Huberman's qualitative approach, modified with critical reflection through tasawuf concepts by Haji Abdul Malik Karim Amrullah (HAMKA). Data were collected through interviews with committees and members as well as observations on the documents. Data analysis includes the following steps: (1) data reduction, (2) data presentation, and (3) verification using the HAMKA’s tasawuf concept as an analytical tool.Research findings: The results show that the LaaRiba community's financial accountability model is influenced by many values. Al-Qur'an and hadith as fundamental values; trustworthiness and sincerity as substantial values; and please Allah (ﷻ) as the ultimate goal of managers and community members. However, this principle of trustworthiness and sincerity is practiced credulously, both from their position as public auditors and from the perspective of HAMKA's tasawuf concepts which are ihlas (sincerity) and amanah (trustworthy) (Islamic accountability).Theoretical contribution/Originity: This study found an inconsistency in the attitudes of community members or managers, on their daily occupation of being public auditors, they were very strict on the principles of accountability, but not accordingly when they act as community members or managers. This result strengthens previous findings which show a weak commitment to accountability in Islamic social institutions.Practitioner/Policy implication: To the managers of the LaaRiba community, there are three aspects that need to be fixed immediately. First, the legality of the community, so that there is legal certainty. Second, the position of the waqf contract needs to be reviewed so that it does not violate its purpose. Third, the accountability of financial reports needs to be improved in accordance with generally accepted accounting principles in Islamic social institutions

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14. Wujud, Makna dan Akuntabilitas “Amal Usaha” Sebagai Aset Ekonomi Organisasi Religius Feminis

Cited by 6 publications

References 1 publication

The Meaning of Determining Indekos 'Tariffs' from the Indekos Owner's Perspective

The Meaning of Determining Indekos 'Tariffs' from the Indekos Owner's Perspective

Revealing the Accountability of Tadulako University as a Step to Realizing Sustainable Development Goals

Credulous on accountability at LaaRiba community: A tasawuf critical reflection

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