Islamic Bank Financial Accountability in the Perspective of Shariah Enterprise Theory
Keywords:
Islamic bank, Shariate Enterprise Theory, Accountability
Abstract
This study aims to examine financial accountability in the perspective of sharia enterprise theory at Bank Muamalat Indonesia. This is a qualitative research with a literature review on the annual financial reports of Bank Muamalat Indonesia for 2021. The study shows that Bank Muamalat Indonesia has carried out financial accountability in accordance with the principles of shariah enterprise theory which consists of three dimensions. First, there is vertical accountability to God physically and mentally in the form of distributing zakat and implementing programs to increase spirituality and religiosity. Second, there is horizontal accountability to humans, in the form of fulfilling material and spiritual needs. Third, there is horizontal accountability to nature or the environment and society in the form of corporate social responsibility programs. The novelty of the research is that financial accountability based on sharia enterprise theory is a new concept in Bank Muamalat Indonesia.
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References
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[2] Amerieska, S., Irianto, G., & Affandy, D.P (2012). Akuntabilitas pada Baitul Maal Wat Tamwil Ditinjau dari Perpektif Shariate Enterprise Theory. Jurnal Ekonomi dan Keuangan Islam. 2(1), 27-39.
[3] Antonio, M.S. (2001). Bank Syariah dari Teori ke Praktik. Jakarta: Gema Insani.
[4] Anwar, S., & Raja, N.A. (2018). Analisis Pengungkapan Tanggung Jawab Sosial Perbankan Syariah dalam Perspektif Syariah Enterprise Theory. Jurnal Manajemen, 4(1), 8-12.
[5] Assegaf, Y.U., Falikhatun, & Wahyuni, S. (2012). Bank Syariah di Indonesia: Corporate Governance. Conference in Business, Accounting, and Management, (pp 255-267). Jakarta.
[6] Azim, M., & Ara., J. (2015) Accountability of Accounting Stakeholders. Global Journal of Management and Business Research: Accounting and Auditing, 15(2), 5-10.
[7] Budiman, A. (2011). Akuntabilitas Pengelolaan Lembaga Wakaf. Jurnal Walisongo, 19 (1), 75-102.
[8] Chua, W. (1986). Radical Development in Accounting Thought. The Accounting Review. LXI (4), 601-632.
[9] Cohen, S. (1995). Stakeholders and Concept. Business and Professional Ethics Journal, 14 (1), 3-16.
[10] Davies, M, & Johnson, J. (2016). Navigating The One-on-One Model of Accountability: Lessons for Police and Crime Commisioners and Chief Constbles Through The Lencs of Principal-Agent Theory. Policing: A Journal of Policy and Practice, 10(3), 278-287. doi:https://doi.org/10/1093/police/paw004
[11] Dillard, J. & Vinnari, E. (2018). Critical Dialogical Accountability: From Accounting-Based Accountability to Accountability-Based Accounting. Critical Perspectives on Accounting, 50-62. doi:https://doi.org/10.1016/j.cpa.20118.10.003.
[12] Fatmasari, D., Azis, A., & Damaynti, S. (2018). Efektivitas Peran Manajer dalam Mengelola Pembiayaan Mudharabah pada Bank Danamon Syariah Cabang Cirebon. Indonesia Journal of Strategic Management, 1(12), 14-26.
[13] Gailmard, S. (2012). Accountability and Principal Agent Models. Oxford: Oxford University Press.
[14] Huda, N. (2018). Zakat Perspektif Mikro-Makro: Pendekatan Riset. Jakarta: Prenadamedia Group.
[15] Huda, N., Anggaraini, D., Rini, N & Mardoni, H. (2014). Akuntabilitas sebagai Solusi Pengelolaan Wakaf. Jurnal Akuntansi Multiparadigma, 5(3), 485-497.
[16] Jensen, M. & Meckling, W. (1976). Theory of The Firm: managerial Behavior. Journal of Financial Economics, 4,05-360.
[17] Kalabarani, R.Y. & Suprayogi, N. (2014). Implementasi Akuntabilitas dalam Konsep metafora Amanah di Lembaga Bisnis Syariah (Studi Kasus: Swalayan Pamela Yogyakarta). Jurnal Ekonomi Syariah Teori dan Terapan. 1(7), 506-517.
[18] Kamayanti A. Paradigma Nusantara Methodology Variety: Re-embedding Nusantara Values into Research Tools. Int J Relig Cult Stud 2021; 3:123–32.
[19] Kholmi, M. (2013). Persepsi Pengurus Partai Terhadap Akuntabilitas Keuangan Partai Politik. Jurnal Reviu Akuntansi dan Keuangan, 3(1), 363-371.
[20] Mannan, M. A. (1993). Ekonomi Islam Teori dan Praktek Dasar-dasar Ekonomi Islam. Yogyakrarta: Dana Bhakti Wakaf.
[21] Mardiasmo. (2018). Akuntansi Sektor Publik. Yogyakarta: Andi.
[22] Meutia, I. (201). The Concept of Social Responsibility Disclosures for Islamic Banks Based on Sharing Enterprise Theory. Jurnal Akuntansi Multiparadigma, 1(3), 361-374.
[23] Moleong, L.J. (2007). Metodologi Penelitian Kualitatif. Bandung: Remaja Rosdakarya.
[24] Mubtadi, N.A., Agustin, G.P., & Susilowati, D. (2017). Akuntabiltias dalam Perspektif Akuntansi Syariah (Studi Kasus pada Baznas Kabupaten Kebumen). Jurnal Ekonomi Syariah Indonesia. 7(2), 79-89.
[25] Mulawarman AD. Presenting the Era (Masa). Int J Relig Cult Stud 2020; 2:31–46. doi:10.34199/ijracs.2020.10.01.
[26] Persson. “Government Value Paradigms-Bureaucracy, New Public Management, and E-Government.” Commun Assoc Inf Syst 2010;27.
[27] Rahayu, R.A. (2014). Transparansi dan Akuntabilitas Pelaporan. Jurnal Reviu Akuntansi dan Keuangan. 4(2), 631-638.
[28] Setiawan AR. Paradigma Nusantara for the Advancement of Accounting and Other Social Sciences. Int J Relig Cult Stud 2022; 4:93–104. doi:10.34199/ijracs.2022.04.09.
[29] Siskawati, E., Ferdawati, & Surya, F. (2016). Bagaimana Masjid dan Masyarakat Saling Memakmurkan? Pemaknaan Akuntabilitas Masjid. Jurnal Akuntansi Multiparadigma. 7(1), 70-80. doi:http://dx.doi.org/10.18202/jamal.2016.04.7006.
[30] Triyuwono, I (2015). Akuntansi Syariah Perspektif, Metodologi, dan Teori (Vol. 4). Jakarta: PT. Raja Grafindo Persada.
[31] Budiman MA. The Economic Significance of Waqf: A Macro Perspective 2011:1–17.
Published
2023-03-25
How to Cite
Kholmi, M. (2023). Islamic Bank Financial Accountability in the Perspective of Shariah Enterprise Theory. International Journal of Religious and Cultural Studies, 5(1). https://doi.org/10.34199/ijracs.2023.04.03
Section
Articles
