Title: Accountability Accounting in Zakat Collecting Organizations

Authors: Irda Agustin Kustiwi

Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

Responsibility accounting conducted by organizations in the business sector is mostly based on material budgets. This budget is an accumulation of costs in responsibility centers used to assess management performance. Islam explains that accountability based on at tijarah tafsir al Mishbah has a broad essence. Responsibility accounting covers the relationship between humans (material), the environment (social), and the Creator (spiritual). This research uses a qualitative method with an exploratory case study approach. The case study approach was chosen because the context of responsibility accounting is an important understanding of the phenomena that occur in the field. The exploratory case study approach was chosen with the aim of the researcher to reconstruct the accountability accounting that exists in Nurul Hayat Surabaya according to the terminology of at tijarah tafsir Al Mishbah. The results of the study found that Nurul Hayat Surabaya has a vertical relationship to the Creator, horizontal to direct stakeholders and indirect stakeholders, and a commitment that is in line with the four attributes of Rasulullah. Therefore, according to the researcher's thinking, the reconstruction of accountability accounting that occurs in Nurul Hayat Surabaya can be in accordance with at tijarah tafsir al Mishbah. Responsibility accounting is material, social, and spiritual.

Keywords: accountability accounting, material, social, spiritual, at tijarah, tafsir al Mishbah

Sources: http://repository.unair.ac.id/94546/