Accountability of Islamic Non-Governmental Organizations in Indonesia: A Netnographic Study

Zulfathurrahmah Zulfathurrahmah, Ahmad Baehaqi, Tri Jatmiko Wahyu Prabowo

Abstract


This study aims to analyze the online public's views on the accountability of the XYZ Foundation (XYZ), an Islamic non-government organization (NGO). This qualitative research uses netnography methods and primary data in the form of Twitter tweets with the trending hashtag #JanganPercayaXYZ. This research was carried out not long after the XYZ case emerged. The study includes an examination of relevant supporting documents, for example, the financial statement of XYZ. Data analysis was conducted in four stages: investigation, interaction, immersion, and integration. The results show that the public's views indicate that XYZ lacks accountability and transparency because the campaign is not in line with reality. There are too many cuts in donations, which has an impact on damaging public trust. XYZ is considered to be using religion and humanity to gain attention and empathy from donors. However, these do not deny XYZ's great contribution and performance in humanitarian affairs. These results have implications for the need to improve Islamic philanthropic institutions' regulation, governance, and accountability, as well as the prudence and selectivity of donors in donating through similar institutions. This study contributes to the literature on accountability in Islamic NGOs by utilizing netnography and data from social media.

Keywords


Accountability, Transparency, Islamic Non-Government Organization (NGO), Twitter, Netnography.

Full Text:

PDF

References


Abidin, J., &; Rahma, A. (2020). Sosialisasi Penerapan ISAK 35 Dalam Penyajian Laporan Keuangan Kepada Pengurus Masjid Alaulia, Pekalongan. Jurnal Industri Kreatif Dan Kewirausahaan, 3(2), 112–118. https://doi.org/10.36441/kewirausahaan.v3i2.76

Aflaha, N.H. (2017). Analisis Laporan Keuangan Lembaga Pengelola Dana Kemanusiaan (Studi Kasus pada Yayasan Aksi Cepat Tanggap). Skripsi S1 Akuntansi Universitas Gadjah Mada.

Ainol-Basirah, A. W., & Siti-Nabiha, A. K. (2022). Accountability in waqf institutions: a meta-narrative review. Journal of Islamic Accounting and Business Research, 14(1), 181–201. https://doi.org/10.1108/JIABR-12-2021-0326

Alamsyah, A. F. (2002). Etika Dalam Konteks Keagenan Organisasi Nirlaba. El Harakah Jurnal Budaya Islam, 4(1). https://doi.org/DOI: https://doi.org/10.18860/el.v8i2.4753

Albugis, F. (2016). Penerapan Sistem Akuntansi Keuangan Daerah dalam Mewujudkan Transparansi Akuntabilitas Keuangan Pemerintah Daerah Provinsi Sulawesi Utara. Jurnal EMBA, 4(3), 78–89.

Amelia, S. R., & Dewi, M. K. (2021). How A Nonprofit Organization Delivers Online Accountability Through Social Media. International Review on Public and Nonprofit Marketing, 18(3), 317–334. https://doi.org/.https://doi.org/10.1007/s12208-021-00274-7

Aprilya, K. R., & Fitria, A. (2020). Pengaruh Kompetensi, Komitmen Organisasi, Transparansi Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa. Jurnal Ilmu Dan Riset Akuntansi, 9(3), 1–20.

Arnaboldi, M., Busco, C., & Cuganesan, S. (2017). Accounting, accountability, social media and big data: revolution or hype? Accounting, Auditing and Accountability Journal, 30(4), 762–776. https://doi.org/10.1108/AAAJ-03-2017-2880

Artini, N. L. W., & Putra, I. P. D. S. (2020). Pengaruh Penyajian Laporan Keuangan Daerah, Aksesibilitas Laporan Keuangan Dan Sistem Pengendalian Intern Terhadap Akuntabilitas Pengelolaan Keuangan Daerah. Hita Akuntansi Dan Keuangan, 1(2), 188–218. https://doi.org/10.32795/hak.v1i2.978

Atufah, I. D., Yuliarti, N. C., & Puspitasari, D. (2018). Penerapan PSAK No.45 tentang Pelaporan Keuangan Organisasi Nirlaba Yayasan Pendidikan Pondok Pesantren Al-Khairiyah. International Journal of Social Science and Business, 2(3), 115–123.

Awio, G., Northcott, D., & Lawrence, S. (2011). Social capital and accountability in grass-roots NGOs: The case of the Ugandan community-led HIV/AIDS initiative. Accounting, Auditing and Accountability Journal, 24(1), 63–92. https://doi.org/10.1108/09513571111098063

Buanaputra, V.G., Astuti, D. & Sugiri, S. (2022). Accountability and legitimacy dynamics in an Islamic boarding school. Journal of Accounting & Organizational Change, Vol. 18 No. 4, pp. 553-570. https://doi.org/10.1108/JAOC-02-2021-0016.

Cordery, C., Belal, A.R., &Thomson, I. (2019). NGO accounting and accountability: past, present and future. Accounting Forum, 43 (1), 1-15. https://doi.org/10.1080/01559982.2019.1593577.

CNNIndonesia.com. (2022). PPATK Blokir 60 Rekening XYZ di 33 Bank. Www.Cnnindonesia.Com. https://www.cnnindonesia.com/nasional/20220706150905-12-818054/ppatk-blokir-60-rekening-xyz-di-33-bank

Creswell, J. W. (2009). Research Design (Qualitative, Quantitative and Mixed Approach). Student library.

Detik.com. (2022). XYZ Jelaskan soal Potongan Donasi 13,7%. https://news.detik.com/berita/d-6165696/xyz-jelaskan-soal-potongan-donasi-13-7.

Dewi, M. K., Manochin, M., & Belal, A. (2021). Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study. Critical Perspectives on Accounting, 80(xxxx), 102130. https://doi.org/10.1016/j.cpa.2019.102130

Dixon, R., Ritchie, J., & Siwale, J. (2006). Microfinance: Accountability from the grassroots. Accounting, Auditing and Accountability Journal, 19(3), 405–427. https://doi.org/10.1108/09513570610670352

Dwiyanto, A. (2017). Mewujudkan Good Governance Melalui Pelayanan Publik (keempat). UGM Press

Ebrahim, A. (2003). Accountability in practice: Mechanisms for NGOs. World Development, 31(5), 813–829. https://doi.org/10.1016/S0305-750X(03)00014-7

Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. Academy of Management, 14(1), 57–74. https://www.jstor.org/stable/258191

Elahi, K. Q.-I. (2009). UNDP on good governance. International Journal of Social Economics, 36(12), 1167–1180. https://doi.org/http://dx.doi.org/10.1108/03068290910996981

Eriyanto. (2021). Metode Netnografi (Pendekatan Kualitatif dalam Memahami Budaya Pengguna Media Sosial). PT Remaja Rosdakarya.

Faiz, I. A. (2020). Akuntabilitas Organisasi Nirlaba (Pertama). STIM YKPN Yogyakarta.

Fitriyah, N., Pusparini, H., & Nurabiah. (2021). Akuntabilitas Keuangan Lembaga Filantropi Islam Di Indonesia. Jurnal Riset Akuntansi Aksioma, 20(1), 33–45. https://doi.org/10.29303/aksioma.v20i1.123

Gibelman, M., & Gelman, S. R. (2001). Very public scandals: Nongovernmental organizations in trouble. International Journal of Voluntary and Nonprofit Organizations, 12(1), 49–66. https://doi.org/10.1023/A:1011242911726

Goddard, A., & Assad, M. J. (2006). Accounting and navigating legitimacy in Tanzanian NGOs. Accounting,Auditing &Accountability Journal, 19(3), 377–404. https://doi.org/http://dx.doi.org/10.1108/09513570610670343

Hall, M., & O’Dwyer, B. (2017). Accounting, non-governmental organizations and civil society: The importance of nonprofit organizations to understanding accounting, organizations and society. Accounting, Organizations and Society, 63(November), 1–5. https://doi.org/10.1016/j.aos.2017.11.001

Ibrahim, M., Hameed, S., & Ihsan, H. (2011). WAQF Accounting and Management in Indonesian WAQF Institutions. Humanomics, 27(4), 252–269. https://doi.org/10.1108/08288661111181305

Jensen, M., & Meckling, W. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. https://doi.org/DOI: 10.4159/9780674274051-006

Jurnas.com. (2022). Salah Satu Petinggi XYZ Ternyata Pengurus P**. Www.Jurnas.Com. https://www.jurnas.com/mobile/artikel/120043/Salah-Satu-Petinggi-XYZ-Ternyata-Pengurus-P**/

Karyono, J. P. J. (2016). Persepsi Guru Tentang Kepemimpinan Transformasional Kepala Sekolah, Transparansi, Dan Akuntabilitas Pengelolaan Keuangan Sekolah. Jurnal Ilmiah Ekonomi Dan Pembelajarannya, 4(1), 1. https://doi.org/10.25273/equilibrium.v4i1.614

Khalid, A. A., & Sarea, A. M. (2021). Independence and effectiveness in internal Shariah audit with insights drawn from Islamic agency theory. International Journal of Law and Management, 63(3), 332–346. https://doi.org/10.1108/IJLMA-02-2020-0056

Kompas.com. (2022a). Polri Tahan 4 Tersangka Kasus Penyelewengan Dana XYZ. Www.Kompas.Com. https://amp.kompas.com/nasional/read/2022/07/29/20440071/polri-tahan-4-tersangka-kasus-penyelewengan-dana-xyz

Kompas.com. (2022b). Presiden XYZ: Laporan Keuangan XYZ Sudah Diaudit dan Mendapat WTP. Www.Kompas.Com. https://amp.kompas.com/nasional/read/2022/07/04/20571251/presiden-xyz-laporan-keuangan-xyz-sudah-diaudit-dan-mendapat-wtp

Kovach, H., Caroline, N., & Simon, B. (2003). Power without accountability? The global accountability Report 1. In One World Trust. www.one%0Aworldtrust.org/html/GAP/report.

Krishnan, R. (2006). Expense Misreporting in Nonprofit Organization. American Accounting Association, 81(2), 43Sup-0488-43Sup – 0488. https://doi.org/10.5860/choice.43sup-0488

Kumambow, L., Tinangon, J. J., & Tirayoh, V. Z. (2015). Penerapan Psak No. 45 Pada Gereja Gmim Bukit Zaitun Walian Dua. Jurnal Riset Akuntansi, 13(03), 66–76. https://doi.org/10.32400/gc.10.2.8371.2015

Kurniasari, W. (2011). Transparansi Pengelolaan Masjid dengan Laporan Keuangan Berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK 45). Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 2(1), 135. https://doi.org/10.18326/muqtasid.v2i1.135-152

Kusrawan, K. (2019). Pengaruh Transparansi, Kompetensi, Pengendalian Internal Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pemerintah Desa Di Kecamatan Padangguni Kabupaten Konawe. Jurnal GeoEkonomi, 10(2), 271–284. https://doi.org/doi.org/10.36277/geoekonomi

Kwalepa, E., Leunupun, P., & Persulessy, G. (2022). Kesiapan Penerapan Laporan Keuangan Organisasi Nonlaba Berdasarkan ISAK 35 (Studi Kasus Jemaat GPM Murai Klasis Aru Tengah) 1. Jurnal Ilmiah Akuntansi, 1(1), 38–44. https://e-jurnal.nobel.ac.id/index.php/imprest%0A

Lannai, D., Irianto, G., & Ludigdo, U. (2014). Phenomenology Study About Performance Meaning At Indonesia Foundation (Case Studies At Wakaf Foundation Of Indonesian Muslim University). International Journal of Business and Management Invention ISSN, 3(5), 8–16.

Liputan6.com. (2022). Presiden XYZ Kaget Yayasannya Dibekukan Pemerintah. Www.Liputan6.Com. https://www.liputan6.com/news/read/5007103/presiden-xyz-kaget-yayasannya-dibekukan-pemerintah

Malik, M. (2019). Constructing an Alternative Concept of Islamic Governance: A Maqaidic Approach. KEMANUSIAAN the Asian Journal of Humanities, 26(2), 89–108. https://doi.org/10.21315/kajh2019.26.s1.5

Mashaw, J. L. (2006). Accountability and Institutional Design: Some Thoughts on the Grammar of Governance. In Social Science Research Network Electronic (pp. 115–156). http://papers.ssrn.com/abstract=924879

Masruki, R., & Shafii, Z. (2013). The development of Waqf accounting in enhancing accountability. Middle East Journal of Scientific Research, 13(SPLISSUE), 1–6. https://doi.org/10.5829/idosi.mejsr.2013.13.1873

Mualifu, Guspul, A., & Hermawan. (2019). Pengaruh Transparansi, Kompetensi, Sistem Pengendalian Internal, dan Komitmen Organisasi Terhadap Akuntabilitas Pemerintah Desa dalam Mengelola Alokasi Dana Desa (Studi Empiris pada Seluruh Desa di Kecamatan Mrebet Kabupaten Purbalingga). Journal of Economic, Business and Engineering, 1(1), 49–59.

Muhammad, R., & Sari, A. (2021). Tantangan Optimalisasi Pengelolaan dan Akuntabilitas Wakaf (Studi Kasus di Propinsi Daerah Istimewa Yogyakarta). Jati: Jurnal Akuntansi Terapan Indonesia, 4(1), 79-94.

Muritala, T. A. (1983). An Empirical Analysis of Capital Structure on Firms’ Performance in Nigeria. International Journal of Advances in Managemnet and Economics, 31–36.

Nahar, H. suhaimi, & Yaacob, H. (2011). Accountability in the sacred context: The case of management, accounting and reporting of a Malaysian cash awqaf institution. Journal of Islamic Accounting and Business Research, 2(2), 87–113. https://doi.org/10.1108/17590811111170520

Novatiani, A., Kusumah, R. W. R., & Vabiani, D. P. (2019). Pengaruh Transparansi dan Akuntabilitas Terhadap Kinerja Instansi Pemerintah. Jurnal Ilmu Manajemen Dan Bisnis, 10(1), 51–62. https://doi.org/10.17509/jimb.v10i1.15983

Nugroho, D. A. (2017). Pengantar Manajemen untuk Oganisasi Bisnis,Publik dan Nirlaba.

Octisari, S. K., Murdijaningsih, T., & Suworo, H. I. (2021). Akuntabilitas Masjid Berdasarkan Isak 35 di Wilayah Kecamatan Kedungbanteng, Kabupaten Banyumas. Jurnal Ilmiah Universitas Batanghari Jambi, 21(3), 1249. https://doi.org/10.33087/jiubj.v21i3.1648

Pradesa, H. A., Purba, C. O., & Priatna, R. (2021). Menilai Risiko dari Organisasi yang Bertransformasi: Pelajaran Terbaik untuk Penguatan Akuntabilitas Pendidikan Tinggi di Indonesia. Jurnal Akuntabilitas Manajemen Pendidikan, 9(2), 146–158. https://doi.org/doi: https://doi.org/10.21831/jamp.v9i2.40104

Purba, S., Tobing, D., Tambunan, H., Siagian, L., Elmawati, R., Sitorus, S., & Nadeak, A. (2022). Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Berdasarkan ISAK 35 Di Gereja HKBP Pangaribuan. Jurnal Pengabdian Masyarakat Bidang Sains Dan Teknologi, 8(1), 01–09. https://doi.org/10.55123/abdikan.v1i1.70

Putri, O. L. A., & Ayem, S. (2021). Pengaruh Penerapan PSAK 45 dan Ketepatwaktuan Penyampaian Laporan Keuangan terhadap Akuntabilitas Laporan Keuangan Organisasi Nirlaba. Riset & Jurnal Akuntansi, 5(2), 429–441. https://doi.org/https://doi.org/10.33395/owner.v5i2.479 Pengaruh

Putro, N. B., & Nugroho, P. I. (2019). Fenomena Akuntabilitas Terhadap Pendanaan Lembaga Swadaya Masyarakat. AFRE (Accounting and Financial Review), 2(2), 133–141. https://doi.org/10.26905/afr.v2i2.3671

Ratnaningtyas, E. M. (2012). Metodologi Penelitian Kualitatif. In Metodologi Penelitian Kualitatif. In Rake Sarasin (Issue May). https://scholar.google.com/citations?user=O-B3eJYAAAAJ&hl=en

Sektiono, D., & Nugraheni, R. (2016). Implementasi Good Governance pada Lembaga Swadaya Masyarakat. Diponegoro Journal of Mangement, 6(1), 1–10. http://ejournal-s1.undip.ac.id/index.php/dbr%0AVolume

Sholihin, M. K., Pituringsih, E., & Surasni, N. K. (2021). The Effect of Participatory Budgeting, Internal Control Systems, Ethical Behavior of Leaders and Organizational Culture on Public Accountability. Jurnal Ilmu Sosial Dan Pendidikan, 5(3), 338–347. https://doi.org/10.36312/jisip.v5i3.2146

Sinaepon, D. T., Sabijono, H., & Kalalo, M. Y. . . (2022). Evaluasi Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah Berdasarkan PP RI Nomor 29 Tahun 2014 Pada Pengadilan Militer III-17 Manado. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 10(29), 50–61.

Siswantoro, D., Rosdiana, H. and Fathurahman, H. (2018), "Reconstructing accountability of the cash waqf (endowment) institution in Indonesia", Managerial Finance, Vol. 44 No. 5, pp. 624-644. https://doi.org/10.1108/MF-05-2017-0188

Sutomo, S. (2007). Manajemen Strategis Organisasi Nirlaba. National Public Health Journal, 1(4), 176. https://doi.org/10.21109/kesmas.v1i4.301

Syahrir, S. (2019). Pengaruh Kapasitas Kelembagaan, Koordinasi, Dan Pengawasan Terhadap Akuntabilitas Kinerja Pemerintah Kota Bogor Provinsi Jawa Barat. Jurnal Kebijakan Pemerintahan, 2(1), 1–22. https://doi.org/10.33701/jkp.v2i1.920

Tempo. (2022a). Dana XYZ Mengalir Jauh. Majalah Tempo (11th–17th ed.).

Tempo. (2022b). Tempo, Kantong Bocor Dana Umat. Majalah Tempo (4th–10th ed.).

Tribunnews.com. (2022a). Belum Upload Laporan Keuangan 2021, Transparansi XYZ Diragukan, Begini Sejarah XYZ. Sultra.Tribunnews.Com. https://sultra.tribunnews.com/2022/07/04/belum-upload-laporan-keuangan-2021-transparansi-xyz-diragukan-begini-sejarah-xyz

Tribunnews.com. (2022b). Presiden XYZ Akui Soal Gaji Rp 250 Juta, Kini Tak Sampai Rp 100 Juta karena Donasi yang Masuk Turun. Www.Tribunnews.Com. https://m.tribunnews.com/amp/nasional/2022/07/05/presiden-xyz-akui-soal-gaji-rp-250-juta-kini-tak-sampai-rp-100-juta-karena-donasi-yang-masuk-turun?page=3

Trow, M. (1996). Trust, markets and accountability in higher education: A comparative perspective. In Elsevier Science Ltd. (Vol. 9, Issue 4, pp. 309–324). https://doi.org/10.1016/S0952-8733(96)00029-3

Tvonenews.com. (2022a). Galang Donasi untuk Korban Kecelakaan Terkumpul Ratusan Juta, XYZ Ternyata Hanya Serahkan Uang Tunai Rp 3 Juta. Www.Tvonenews.Com. https://www.tvonenews.com/amp/berita/nasional/51584-galang-donasi-untuk-korban-kecelakaan-terkumpul-ratusan-juta-xyz-ternyata-hanya-serahkan-uang-tunai-rp-3-juta?page=4

Tvonenews.com. (2022b). Mantan Presiden XYZ Ahyudin Dirikan Lembaga Amal Baru Global Moeslim Charity. Www.Tvonenews.Com.

Waluya, A. H., & Mulauddin, A. (2020). Akuntansi: Akuntabilitas Dan Transparansi Dalam Qs. Al Baqarah (2): 282-284. Jurnal Hukum Ekonomi Syariah, 12(2), 15–35. https://doi.org/10.37035/mua.v12i2.3708

Wulaningrum, P. D., & Pinanto, A. (2020). Akuntabilitas dan Transparansi Laporan Keuangan Pada Organisasi Pengelola Zakat: Studi Komparatif di BAZ dan LAZ Yogyakarta. Jati: Jurnal Akuntansi Terapan Indonesia, 3(1), 15–24. https://doi.org/10.18196/jati.030122

Yaacob, H., & Nahar, H. S. (2017). Investigating awqaf management , accounting and investment practices in Malaysia : The case of a State Religious Institution. Global Journal Al-Thaqafah, 7(1), 59–70.

Yaacob, H., Petra, S., Sumardi, A., & Nahar, S. H. (2015). Accountability through accounting and reporting lenses: Lessons from an awqaf institution in a Southeast Asia country. Humanomics, 31(3), 201–213.

Yanto, F., Apriant, R., Darmawan, Y., & Ginting, R. (2021). Akuntansi Forensik Dalam Mengungkapkan Dan Menelisik Fraud: Studi Kasus Organisasi Nirlaba. Jurnal Audit Dan Akuntansi Fakultas Ekonomi, 10(2), 50–64. https://jurnal.untan.ac.id/index.php/jaakfe

Yanuarisa, Y. (2020). Akuntabilitas Pengelolaan Keuangan Yayasan Yusuf Arimatea Palangka Raya. Media Informasi Akuntansi Dan Keuangan, 12(2), 90–103. https://doi.org/10.52300/blnc.v12i2.1886

Yayla, H. E. (2011). Operating regimes of the government: Accounting and accountability changes in the sultan süleyman waqf of the ottoman empire (the 1826 experience). Accounting History, 16(1), 5–34. https://doi.org/10.1177/1032373210389320

Yilmaz, İ. G., Aygün, D., & Tanrikulu, Z. (2017). Social Media’s Perspective on Industry 4.0: A Twitter Analysis. Social Networking, 06(04), 251–261. https://doi.org/10.4236/sn.2017.64017

Yuanita, E., & Suripto, B. (2022). Determinan Akuntabilitas Pengelolaan Keuangan Organisasi Nonlaba. Jurnal Reviu Akuntansi Dan Keuangan, 12(2), 438–455. https://doi.org/10.22219/jrak.v12i2.18674

Yasmin, S., Haniffa, R., & Hudaib, M. (2014). Communicated Accountability by Faith-Based Charity Organisations. Journal of Business Ethics, 122(1), 103–123. https://doi.org/10.1007/s10551-013-1759-2




DOI: https://doi.org/10.18196/jati.v7i1.21596

Refbacks

  • There are currently no refbacks.


Copyright (c) 2024 Jati: Jurnal Akuntansi Terapan Indonesia

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Jati: Jurnal Akuntansi Terapan Indonesia is indexed by :

 

Office:

Editorial of Jati UMY, Building D, Jl. Brawijaya, Tamantirto, Kasihan, Bantul, Yogyakarta.

Telp: (0274) 387656
Fax: (0274) 387646
WA: +62 858-3939-7548 (Puspita Dewi)
Email: jati@umy.ac.id

Based on a work at https://journal.umy.ac.id/index.php/jati/index

Creative Commons License
Jati : Jurnal Akuntansi Terapan Indonesia is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.