Basri, Hasan
(2010)
Accounting And Accountability In Islamic Religious Organizations : A Case Study Of Pesantren In The Province Of Nanggroe Aceh Darussalam - Indonesia.
PhD thesis, Universiti Sains Malaysia.
Abstract
This study concerns the perceptions of Muslim scholars regarding
how the Islamic religious organizations demonstrate their financial
accountability and the role of financial reporting in enhancing such
accountability, as well as the practice of accounting and accountability in a selected
pesantren in the Nanggroe Aceh Darussalam (NAD) province, Indonesia. The study
takes a qualitative approach in which the data is mainly derived from semi-structured
interviews and relevant documentary materials as well as observation of the
pesantren daily life.
The findings suggest that the “Muslim scholars” interviewed have
concerns regarding accounting and accountability practices in Islamic religious
organizations. The majority of Muslim scholars interviewed pointed out that Islamic
religious organizations have an obligation to be accountable to society, such as to the
donors and their beneficiaries and to God as well. They emphasize that
accountability in Islam is understood as being broader than what is generally
understood in conventional accountability, which is not deemed to extend beyond
human society. It is clearly stated that accounting and accountability activities play a
very significant role in Islamic history and that they are part of the sacred activities,
as the division between religious and secular is unknown in Islam.
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