Religious Perspective of Funeral Care Accountability and Sustainability

Nurul Mukhlisah; Lea Emilia Farida; Sirajudin

doi:10.34199/ijracs.2022.04.010

Nurul Mukhlisah Politeknik Negeri Banjarmasin
Lea Emilia Farida Politeknik Negeri Banjarmasin
Sirajudin Politeknik Negeri Banjarmasin

DOI: https://doi.org/10.34199/ijracs.2022.04.010

Keywords: Accountability, Sustainability, Funeral Services

Abstract

This study aims to reveal accountability and sustainability in religious activities, relating to funeral service at Al Jihad Mosque in Banjarmasin. The activity has been going on for a long time and necessitates accountability and sustainability in the activities of mutual assistance in the mourning conditions. This study uses a qualitative approach with the technique of indexing the results of interviews from informants and analyzing the contextual accountability and sustainability of funeral service at Al Jihad Mosque. The result reveals that Al Jihad Mosque has a funeral service unit that provides services without any direct financial ties like the other dues of funeral's aid model in general. They are more open with accountability of the costs required to administer the funeral service and focus on professionalism in services provision.

Downloads

Download data is not yet available.

References

[1] H. A. Ahmad, “Rukun Kematian: Kearifan Lokal Dan Modal Sosial Bagi Kerukunan Umat Beragama Di Kota Bandar Lampung,” Harmoni, vol. 14, no. Vol 14 No 1 (2015): Januari-April 2015, pp. 53–66, 2015, [Online]. Available: http://jurnalharmoni.kemenag.go.id/index.php/harmoni/article/view/73.
[2] J. Jirhanuddin, A. Dakhoir, and S. Sulistyaningsih, “Manajemen Dana Iuran Rukun Kematian Di Puntun Kota Palangka Raya,” Jurnal Al-Qardh, vol. 1, no. 2, pp. 127–140, 2017, doi: 10.23971/jaq.v1i2.634.
[3] S. Paranoan, “Akuntabilitas dalam Upacara Adat Pemakaman,” Jurnal Akuntansi Multiparadigma, vol. 6, no. 2, pp. 214–223, 2015, doi: 10.18202/jamal.2015.08.6017.
[4] D. Putra, “Pengaruh Akuntabilitas Publik dan Kejelasan Sasaran Anggaran Terhadap Kinerja Manajerial Satuan Kerja Perangkat Daerah (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kota Padang),” Skripsi. Fakultas Ekonomi Universitas Negeri Padang, pp. 1–26, 2013.
[5] D. A. Simanjuntak and Y. Januarsi, “Akuntabilitas dan Pengelolaan Keuangan di Masjid,” Simposium Nasional Akuntansi XIV Aceh 2011, Fakultas Ekonomi Universitas Syiah Kuala Banda Aceh, pp. 21–22, 2011.
[6] S. Kustinah and Y. D. Lestari, “Sustainable Accounting Environmental Sebuah Tinjauan Fenomenologi,” FRIMA (Festival Riset Ilmu Manajemen Akuntansi), pp. 111–120, 2019.
[7] L. S. Musmini and Sirajudin, “Makna akuntansi sosial dan sustainabilitas,” Jurnal Akuntansi Multiparadigma, vol. 7, no. 11, pp. 156–170, 2016.
[8] E. G. Sukoharsono, “METAMORFOSIS AKUNTANSI SOSIAL DAN LINGKUNGAN: MENGKONSTRUKSI AKUNTANSI SUSTAINABILITAS Disampaikan pada Rapat Terbuka Senat Universitas Brawijaya Malang, 13 Desember 2010 Metamorfosis Akuntansi Sosial dan Lingkungan: Mengkonstruksi Akuntansi Sustainabilitas,” pp. 1–38, 2010.
[9] J. Bebbington, J. Brown, and B. Frame, “Accounting technologies and sustainability assessment models,” Ecological Economics, vol. 61, no. 2–3, pp. 224–236, 2007, doi: 10.1016/j.ecolecon.2006.10.021.