DINAMIKA INSTITUSIONAL DALAM IMPLEMENTASI STANDAR AKUNTANSI ENTITAS NIRLABA PADA MASJID
DOI:
https://doi.org/10.35837/subs.v3i2.512Keywords:
Akuntansi Entitas Nirlaba, Institutional Work, Pelaporan Keuangan MasjidAbstract
Penelitian ini dilakukan untuk memahami lebih jauh mengenai dinamika yang terjadi terkait implementasi standar akuntansi keuangan untuk entitas nirlaba sebagai dasar penyusunan laporan keuangan pada masjid yang berada dibawah naungan yayasan. Yang menjadi fokus utama dalam penelitian ini adalah untuk mengupas upaya yang dilakukan seorang aktor yang hendak menerapkan praktik baru dalam organisasi tempat dia bernaung dengan menjelaskan tentang tekanan eksternal apa saja yang melatarbelakangi usahanya, apa motif utama dari tindakan aktor tersebut, serta cara dia mempengaruhi kebijakan organisasi. Metode penelitian yang diterapkan adalah observasi partisipan selama kurun waktu Oktober 2018 s.d. Maret 2019 dan wawancara tidak terstruktur terhadap beberapa informan yang terlibat dalam proses pengambilan keputusan. Teori institutional work digunakan sebagai theoretical lens untuk memotret fenomena yang terjadi dalam rangka memenuhi fokus penelitian. Pada akhirnya, penelitian ini berhasil mengungkap fakta mengenai terjadinya tekanan koersif dalam penyusunan laporan keuangan masjid serta praktik advocacy, educating, dan mimicry yang dilakukan oleh aktor utama yang mengusung implementasi standar akuntansi entitas nirlaba dalam penyusunan laporan keuangan masjid. Hasil penelitian ini dapat menjadi acuan bagi para pengurus masjid maupun entitas nirlaba lainnya untuk mengetahui tentang langkah dan praktik penerapan standar akuntansi entitas nirlaba pada pelaporan keuangan masjid.References
Afifuddin, H. B., & Siti-Nabiha, A. . (2010). Towards Good Accountability: The Role of Accounting in Islamic Religious Organisations. International Journal of Social, Behavioral, Educational, Economic, Business and Industrial Engineering, 4(6), 1141–1147. https://doi.org/Hölters, Handbuch Unternehmenskauf
Al-Qahtani, S. A. (2011). Majalah As-Sunnah (Edisi: 07/). Surakarta, Solo: Yayasan Lajnah Istiqomah.
Andarsari, P. R. (2017). Laporan Keuangan Organisasi Nirlaba (Lembaga Masjid). Ekonika : Jurnal Ekonomi Universitas Kadiri, 1(2), 143–152. https://doi.org/10.30737/ekonika.v1i2.12
Basri, H., Nabiha, A. K. S., & Majid, M. S. A. (2016). Accounting and Accountability in Religious Organizations : An Islamic Contemporary Scholars ’ Perspective Accounting and Accountability in Religious Organizations : An Islamic Contemporary Scholars ’ Perspective. Gadjah Mada International Journal of Business, 18(2), 207–230.
Boxenbaum, E., & Jonsson, S. (2008). Isomorphism, Diffusion and Decoupling. In R. Greenwood, C. Oliver, K. Sahlin, & R. Suddaby (Eds.), The SAGE Handbook of Organizational Institutionalism (First, pp. 78–98). https://doi.org/10.4135/9781849200387.n3
Creswell, J. W. (2007). Qualitative inquiry and research design: Choosing among five approaches (2nd ed). Thousand Oaks,CA: SAGE Publications, Inc.
Creswell, J. W. (2014). Research design : qualitative, quantitative, and mixed methods approaches (4th ed). Thousand Oaks,CA: SAGE Publications, Inc.
De-Cordier, B. (2009). Faith-based aid, globalisation and the humanitarian frontline: An analysis of Western-based Muslim aid organisations. Disasters, 33(4), 608–628. https://doi.org/10.1111/j.1467-7717.2008.01090.x
DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147–160. Retrieved from http://www.jstor.org/stable/2095101
Dover, G., & Lawrence, T. B. (2010). A gap year for institutional theory: Integrating the study of institutional work and participatory action research. Journal of Management Inquiry, 19(4), 305–316. https://doi.org/10.1177/1056492610371496
Eisenstadt, K. M. (1989). Building Theories from Case Study Research. Academy of Management Review, 14(4), 532–550.
Greenwood, R., & Suddaby, R. (2006). Institutional Entrepreneurship In Mature Fields: The Big Five Accounting Firms. Academy of Management Journal, 49(1), 27–48. https://doi.org/10.5465/AMJ.2006.20785498
Hargadon, A. B., & Douglas, Y. (2001). When Innovations Meet Institutions: Edison and the Design of the Electric Light. Administrative Science Quarterly, 46(3), 476–501. https://doi.org/10.2307/3094872
Kamayanti, A. (2016a). Metodologi Konstruktif Riset Akuntansi: Membumikan Religiositas (Pertama; A. D. Mulawarmam, ed.). Malang: Yayasan Rumah Peneleh.
Kamayanti, A. (2016b). Metodologi Penelitian Kualitatif Akuntansi Pengantar Religiositas Keilmuan (Ke Dua; A. D. Mulawarman, ed.). Jakarta: Yayasan Rumah Peneleh.
Kurniasari, W. (2011). Transparansi Pengelolaan Masjid dengan Laporan Keuangan Berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK 45). Jurnal Muqtasid, 2(IAI 2011), 135–152.
Lawrence, T. B., Leca, B., & Zilber, T. B. (2013). Institutional Work: Current Research, New Directions and Overlooked Issues. Organization Studies, 34(8), 1023–1033. https://doi.org/10.1177/0170840613495305
Lawrence, T. B., & Suddaby, R. (2006). Institutions and Institutional Work. In S. R. Clegg, C. Hardy, T. B. Lawrence, & W. R. Nord (Eds.), The SAGE Handbook of Organization Studies (Second, pp. 215–254). https://doi.org/10.4135/9781848608030.n7
Lawrence, T. B., Suddaby, R., & Leca, B. (2009a). Introduction: Theorizing and Studying Institutional Work. In T. B. Lawrence, R. Suddaby, & B. Leca (Eds.), Institutional Work: Actors and Agency in Institutional Studies of Organizations (First, pp. 1–28). Cambridge, MA: Cambridge University Press.
Lawrence, T. B., Suddaby, R., & Leca, B. (2009b). Theorizing and Studying Institutional Work. In T. B. Lawrence, R. Suddaby, & B. Leca (Eds.), Institutional Work: Actors and Agency in Institutional Studies of Organizations (First, pp. 1–23). Cambridge, MA: Cambridge University Press.
Lawrence, T. B., Suddaby, R., & Leca, B. (2011). Institutional work: Refocusing institutional studies of organization. Journal of Management Inquiry, 20(1), 52–58. https://doi.org/10.1177/1056492610387222
Llewelyn, S. (2003). What counts as “theory†in qualitative management and accounting research? Introducing five levels of theorizing. Accounting, Auditing & Accountability Journal, 16(4), 662–708. https://doi.org/10.1108/09513570310492344
Marshall, C., & Rossman, G. B. (2016). Introduction. In Designing Qualitative Research (Sixth Edit). Thousand Oaks,CA: SAGE Publications, Inc.
Mohamed-Azam, M. A., Zuraidah, M.-S., Jaafar, N. A., Khalid, M. M., & Abd-Aziz, A. (2013). Financial Management Practices of Mosques in Malaysia. Global Journal Al Thaqafah, 3(1), 23–29. https://doi.org/10.7187/GJAT302013.03.01
Mohamed, I. S., Aziz, N. H. A., Masrek, M. N., & Daud, N. M. (2014). Mosque Fund Management: Issues on Accountability and Internal Controls. Procedia - Social and Behavioral Sciences, 145, 189–194. https://doi.org/10.1016/j.sbspro.2014.06.026
Muslim. (2016). Kitabul Masajid, Hadis No. 671. In Shahih Muslim. Saudi Arabia: Maktabah Syamilah.
Nariasih, D. Y., Kurrohman, T., & Andriana. (2017). Laporan Keuangan Masjid Berdasarkan Kombinasi PSAK Nomor 45 dan PSAK Nomor 109 ( Studi Kasus Pada Masjid XYZ ) ( Financial Statement of Mosque Based on A Combination of PSAK Number 45 and PSAK Number 109 ( A Case Study on XYZ Mosque )). E-Journal Ekonomi Bisnis Dan Akuntansi, IV(1), 6–11.
Rahayu, R. A., Ludigdo, U., & Achsin, M. (2017). Transparency and Accountability of Financial Report at Surabaya Al Akbar National Mosque. Research Journal of Finance and Accounting, 8(18), 1–6.
Said, J., Mohamed, A., Sanusi, Z. M., & Yusuf, S. N. S. (2013). Financial Management Practices in Religious Organizations: An Empirical Evidence of Mosque in Malaysia. International Business Research, 6(7), 111–119. https://doi.org/10.5539/ibr.v6n7p111
Siregar, L. M. (2018). Akuntansi Keuangan Mesjid: Suatu Tinjauan. Menara Ekonomi, IV(2), 50–58.
Siskawati, E., Ferdawati, & Surya, F. (2016). Pemaknaan Akuntabilitas Masjid: Bagaimana Masjid dan Masyarakat Saling Memakmurkan? Jurnal Akuntansi Multiparadigma, 7(1), 70–80. https://doi.org/10.18202/jamal.2016.04.7006
Sugiyono. (2014). Metode Penelitian Kuantitatif, Kualitatif, dan Kombinasi (Mixed Methods). Bandung: Alfabeta.
Wahid, H., Kader, R. A., & Ahmad, S. (2011). Localization of Zakat Distribution and The Role of Mosque: Perceptions of Amil and Zakat Recipents in Malaysia. International Zakat Forum, 1–25. https://doi.org/10.1007/s13398-014-0173-7.2
Yasmin, S., Ghafran, C., & Haniffa, R. (2018). Exploring de-facto accountability regimes in Muslim NGOs. Accounting Forum, 42(3), 235–247. https://doi.org/10.1016/j.accfor.2018.07.002
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
