Financial Accountability of Dayah in Aceh Province: Its Meaning and Practice

Muddatstsir, Uun Dwi Al and Asmuni, Asmuni and Marliyah, Marliyah (2022) Financial Accountability of Dayah in Aceh Province: Its Meaning and Practice. SHARE Jurnal Ekonomi dan Keuangan Islam, 11 (2). ISSN 2089-6239 (P); 2549-0648 (E)

Text 11963-46556-2-PB.pdf Download (518kB)

Abstract

This study aims to examine the accountability perspectives and practices of financial reporting within dayah institutions in Aceh. The object of this study is dayah institutions located in Langsa City, East Aceh, and Aceh Tamiang. Data were gathered using in-depth interviews with the informants that were selected using purposive sampling with criteria: being a middle-upper management in one of these institutions and have involved in the production of accounting reports. In analyzing the data, the study employs the Miles and Huberman model along with Nvivo Software. The findings reveal that dayah's perspective on financial responsibility is a moral concept that upholds the values of integrity, communicativeness, and concern for meeting organizational duties regarding the use of public funds. In terms of accountability practice, it has not fully complied with the financial accounting standards outlined in PSAK 45 by the Institute of Indonesia Chartered Accountants (IAI), particularly with regard to the financial statements of non-profit entities, which include the disclosure of financial statements, activity reports, cash flow statements, and notes to financial statements. Consequently, it is imperative to expedite the improvement of financial reporting in dayah institutions. Keywords: Accountability, Dayah, Finance.

Jenis Item:	Artikel
Uncontrolled Keywords:	Accountability, Dayah, Finance.
Subjects:	2X6 SOSIAL DAN BUDAYA > 2X6.3 Ekonomi
Divisions:	Artikel (Jurnal, Koran, Majalah)
Pengguna yang mendeposit:	Ms Nurul Hidayah Siregar
Date Deposited:	02 Mar 2023 05:28
Last Modified:	02 Mar 2023 05:28
URI:	http://repository.uinsu.ac.id/id/eprint/17936

Actions (login required)

View Item