Responsibility Accounting in Amil Zakat Organizations

Title: Responsibility Accounting in Amil Zakat Organizations

Author: Irda Agustin Kustiwi

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

Publisher: Universitas Airlangga

Abstract

Responsibility accounting carried out by organizations in the business sector is mostly based on material budgets. This budget is in the form of accumulated costs at the responsibility center which is 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 and humans (material in nature), the environment (social in nature), and the Creator (spiritual in nature). 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 phenomena that occur in the field. An exploratory type of case study approach was chosen with the aim of the researcher to reconstruct the existing accountability accounting at Nurul Hayat Surabaya in accordance with the terminology at tijarah tafsir Al Mishbah. The research results showed that Nurul Hayat Surabaya has a vertical relationship to the Creator, horizontal to direct stakeholders and indirect stakeholders, as well as a commitment that is in line with Rasullullah's four characteristics. So according to researchers' thoughts, the reconstruction of accountability accounting that occurred in Nurul Hayat Surabaya can be in accordance with the at tijarah interpretation of 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/