TAZKIYATUN NAFS: KAJIAN TEORITIS KONSEP AKUNTABILITAS
Abstract views: 1002
,
PDF downloads: 9787
Abstract
The concept of accountability is the obligation to account or answer the
performance and actions of a person / legal entity / leadership of an organization
to the party who has the right or obligation to ask for accountability. The concept
of accountability has entered full rationality values that need to be done tazkiyatun
nafs based on Islam.
performance and actions of a person / legal entity / leadership of an organization
to the party who has the right or obligation to ask for accountability. The concept
of accountability has entered full rationality values that need to be done tazkiyatun
nafs based on Islam.
References
Abuznaid, S. 2006. Islam and Management: What Can Be Learned? Thunderbird International Business Review, 48: 125-139
Acar, M., Guo, C., & Yang, K. 2012. Accountability in voluntary partnerships: To whom and for what? Public Organization Review, 12, 157-174.
Ahmed, Alim Al Ayub. 2012. Accounting in Islamic Perspective: A Timely Opportunity A Timely Challenge. ASA University Review, Vol. 6 No. 2, July–December, 11-31
Al-Ashfahaniy, Raghib. 1999. al-Mufradat fi Gharib al-Quran, Beirut: Dar al-Ma’rifah
Ali, A.J. 2005. Islamic Perspectives on Management and Organization, Cheltenham: Edward Elgar
Andreaus, Michele., Ericka, C. 2014. Toward An Integrated Accountability Model For Nonprofit Organizations. Accountability and Social Accounting for Social and Non-profit Organizations. Advances in Public Interest Accounting, Volume 17, 153-176.
Arief, Armai. 2005. Reformulasi Pendidikan Islam, Jakarta: CRSD Press
Ashmos, D., and Duchon, D. 2000. Spirituality at Work: A Conceptualization and Measure. Journal of Management Inquiry, 9(2)., 134-145
Askary S. and Clarke F. 1997, Accounting in the Koranic Verses, Proceedings of International Conference, The Vehicle for Exploring and Implementing Shariah Islami ‘iah in Accounting, Commerce and Finance, Macarthur: University of Western Sydney
Barrett, R. 2003. Culture and Consciousness: Measuring Spirituality in the workplace by Mapping Values. Handbook of workplace Spirituality and Organizational Performance. (pp. 345-366). New York: M. E. Sharp
Beik, I.S. and Arsyianti, L.D. 2007. Islamic Paradigm on Leadership and Management: A Conceptual Analysis. Proceeding of the International Conference on Management from Islamic Perspectives (ICMIP), May 15-16, Kuala Lumpur, Malaysia
Brown R. (ed) 1905, A History of Accounting and Accountants, Edinburgh: TC and EC Jack.
Brown R. G. 1962, Changing audit objectives and techniques, The Accounting Review, October, 696-703
Brown, L. David and Mark H. Moore. 2001. Accountability, Strategy, and International Non Governmental Organization. Working Paper, Harvard University.
Calder, N. 2002, Law, in S.H. Nasr (ed.), Encylopedia of Islamic Philosophy, ParI, Lahore: Suhail Academy
Chapra, M.U. 1992. Islam and the Economic Challenge. International Institute of Islamic Thought, Herndon, VA. USA.
Ebrahim, A. 2003. Making sense of accountability: Conceptual perspectives for northern and southern nonprofits. Nonprofit Management & Leadership, 14(2), 191-212.
Ebrahim, A. 2009. Placing the normative logics of accountability in “Thick” perspective. American Behavioral Scientist, 52(6), 885-904.
Edwards, M., & Hulme, D. 1996. Too close for comfort? The impact of the official aid on nongovernmental organizations. World Development, 24(6), 961-973.
Elkins, D., Hedstrom, L., Hughes, L., Leaf, J., and Saunders, C., 1988. Toward a humanistic-phenomenological spirituality: Definition, description, and measurement. Journal of Humanistic Psychology 28 (4): 5-18
Endahwati, Yosi Dian. 2014. Akuntabilitas pengelolaan zakat, infaq, dan shadaqah (zis). Jurnal Ilmiah Akuntansi dan Humanika, Volume 4 nomor 1, Desember
Epstein, M. J., & McFarlan, F. W. 2011. Measuring the efficiency and effectiveness of a nonprofit’s performance. Strategic Finance, 93(4), 27-34.
Fries, R. 2003, The legal environmental of civil society, in Kaldor, M., Anheier, H. and Glasius,M. (Eds), Global Civil Society 2003, Oxford University Press, Oxford, pp. 221- 38.
Fry, L. W. 2003. Toward a theory of spiritual leadership. The Leadership Quaterly 14: 693-727.
Fry L.W., Vitucci S., and Ceditllo, M. 2005. Transforming the Army through spiritual leadership. The Leadership Quarterly 16(5): 835-862.
Gray, R. 2002. The social accounting project and accounting organizations and society privileging engagement, imaginings, new accountings and pragmatism over critique? Accounting, Organizations and Society, 27, 687-708.
Gray, R., Adams, C., & Owen, D. 1996. Accounting and accountability: Changes and challenges in corporate social and environmental reporting. Upper Saddle River, NJ: Prentice Hall.
Gray, R., Jan Bebbington, and David Collison (2006) NGOs, Civil Society and Accountability: Making the People Accountable to Capital. Accounting, Auditing, and Accountability Journal. Vol. 19, No.3I. pp. 319 - 348.
Gray, R., Dillard, J., & Spence, C. 2011. A brief re-evaluation of “The Social Accounting Project”. In A. Ball & S. P. Osborne (Eds.), Social accounting and public management. Accountability for the common good (pp. 12-22). New York, NY: Routledge.
Hashim, J. 2007. Religion as a Determinant in Self-Directed Learning at the Workplace. Proceeding of the International Conference on Management from Islamic Perspectives (ICMIP), May 15-16, Kula Lumpur, Malaysia
Hassan, M. Kabir and Lewis, M. K. (eds.) 2006. Handbook of Islamic Banking, Cheltenham: Edward Elgar. (forthcoming).
Hicks, D.A. 2002. Spiritual and religious diversity in the workplace: implication for leadership. The Leadership quarterly 13: 379-96.
Hofmann, M. A., & McSwain, D. 2013. Financial disclosure management in the nonprofit sector: A framework for past and future research. Journal of Accounting Literature, 32, 61-87.
bad, M. Nurul. 2007. Suluk Jalan Terabas Gus Miek. Pustaka Pesantren Yogyakarta 2007. Perjalanan dan Ajaran Gus Miek. Koja Aksara Tulungagung
Ismail, Ilyas. 2013.True Islam Moral, Intelektual, Spiritual, Mitra Wacana Media, Jakarta.
Jacob, Kerry. 2004. The Sacred And The Seculer: Examining The Role Of Accounting In The Relegius Context. Departement Of Accounting And Management, School of Business. La Trobe University, Melbourne, Australia. Research Article. Vol. 18, No 2 (Hlm.72-89).
Kearns, K. P. 1994. The strategic management of accountability in nonprofit organizations: An analytical framework. Public Administration Review, 54(2), 185-192.
Kriger, M. and Seng, Y. 2005. Leadership with inner meaning: A contingency theory of Leadership based on the wordlviews of five religions. The Leadership Quarterly 16: 771-806
Laughlin, R. 1988. Accounting in its social context: an analysis of the accounting systems ofthe Church of England. Accounting, Auditing & Accountability Journal, Vol. 1 No. 2, pp. 19-42
Lehman, C. R. 1992. Accounting’s changing roles in social conflict. London: Paul Chapman.
Lehman, Glen 1999. Disclosing New Worlds: A Role for Social and Environmental Accounting and Auditing. Accounting, Organizations, and Society, Vol. 24 No. 3, pp. 217 - 42.
Lehman, Glen 2005. A Critical Perspective on the Harmonisation of Accounting In A Globalising World, Critical Perspectives on Accounting. Vol. 16, pp. 975 - 92
Lewis, M.K. 2006. Accountibility and Islam, Fourth International Conference on Accounting and Finance in Transition Adelaide.
Lewis, M..K. and Algaoud, L.M. 2001. Islamic Banking, Cheltenham: Edward Elgar
MacDonald, D.A., Kuentzel, J.G., & Friedman, H.L. 1999. A survey of measures of spiritual and transpersonal constructs: Part two-Additional instruments. The Journal of Transpersonal Psychology 31 (2): 155-177.
Maddocks, J. 2011. Debate: Sustainability reporting: A missing piece of the charity-reporting jigsaw. Public Money & Management, 31(3), 157-158.
Mashaw, Jerry L. 2006. Accountability and Institutional Design: Some Thoughts on the Grammar of Governance, In Public Accountability: Designs, Dilemmas And Experiences 115 (M. W. Dowdleed., Cambridge University Press
Mathews, M. R. 1997. Twenty-five years of social and environmental accounting research is there a silver jubilee to celebrate? Accounting, Auditing and Accountability Journal,10(4), 481-531.
Moore, M. H. 2000. Managing for value: Organizational strategy in for-profit, nonprofit and governmental organizations. Nonprofit and Voluntary Sector Quarterly, 29, 183-208.
Muhamad, R. 2007. A Study on the Influence of Education Stream and Religiosity on Ethical Awareness of Malay Muslim Students i Malaysia. Proceeding of the International Conference on Management from Islamic Perspectives (ICMIP), May 15-16, Kuala Lumpur, Malaysia
Najam, A. 1996. NGO accountability: A conceptual framework. Development Policy Review, 46, 339-353.
Nasr, S.H. 1961. Religion and Secularism. The Islamic Quarterly Review 6 (3): 124-125.
Normani F. and Rehnema A. 1995. Islamic Economic Systems, Malaysia: S Abdul Majeed and Co.
Quarter, J., Mook, L., & Armstrong, A. 2009. Understanding the social economy: A Canadian perspective. Toronto: University of Toronto Press.
Rae, S., and Wong, K., 1996. Beyond integrity: A Judeo Christian approach to business ethics. Michgan: Zondervan Publishing House.
Rahman, Y.A. (1994), Interest Free Islamic Banking, Kuala Lumpur: Al-Hilal Publishing
Reheul, A. M., Caneghem, T., & Verbruggen, S. 2014. Financial reporting lags in the nonprofit sector: An empirical analysis. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 25, 352-377.
Stone W. E. 1969, Antecedents of the accounting profession, The Accounting Review, April, 284-291
Syati, Aisyah Bintu. 1999. Manusia dalam Perspektif al-Quran, Penterjemah: Ali Zawawi, judul asli: Maqal fi al-Insan, Dirasah Quraniyyah, Jakarta: Pustaka Firdaus
Toor, S.r. 2007. An Islamic Leadership Theory: Exploring the Extra Dimensions. Proceeding of the International Conference on Management from Islamic Perspectives (ICMIP), May 15-16, Kuala Lumpur, Malaysia
Trow, M. 1996. Trust, markets and accountability in higher education: A comparative perspective, Higher Education Policy 9(4), 309–324.
Vermeer, T., Raghunandan, K., & Forgione, D. 2009. Audit fees at US non-profit organizations. Auditing: A Journal of Practice & Theory, 28(2), 289-303.
Whittington, G. 1992. Accounting and finance, in The New Palgrave Dictionary of Money and Finance, edited by P. Newman, M. Milgate and J. Eatwell, London: Macmillan, vol 1, 6-10.
Yom, S. L. 2002. Islam and Globalization: Secularism, Religion, and Radicalism
Zakariya, Abu Husain Ahmad ibn Faris ibn. 1994. Mu’jam al-Maqayis fi Lughah, Beirut: Dar al-Fikr
Acar, M., Guo, C., & Yang, K. 2012. Accountability in voluntary partnerships: To whom and for what? Public Organization Review, 12, 157-174.
Ahmed, Alim Al Ayub. 2012. Accounting in Islamic Perspective: A Timely Opportunity A Timely Challenge. ASA University Review, Vol. 6 No. 2, July–December, 11-31
Al-Ashfahaniy, Raghib. 1999. al-Mufradat fi Gharib al-Quran, Beirut: Dar al-Ma’rifah
Ali, A.J. 2005. Islamic Perspectives on Management and Organization, Cheltenham: Edward Elgar
Andreaus, Michele., Ericka, C. 2014. Toward An Integrated Accountability Model For Nonprofit Organizations. Accountability and Social Accounting for Social and Non-profit Organizations. Advances in Public Interest Accounting, Volume 17, 153-176.
Arief, Armai. 2005. Reformulasi Pendidikan Islam, Jakarta: CRSD Press
Ashmos, D., and Duchon, D. 2000. Spirituality at Work: A Conceptualization and Measure. Journal of Management Inquiry, 9(2)., 134-145
Askary S. and Clarke F. 1997, Accounting in the Koranic Verses, Proceedings of International Conference, The Vehicle for Exploring and Implementing Shariah Islami ‘iah in Accounting, Commerce and Finance, Macarthur: University of Western Sydney
Barrett, R. 2003. Culture and Consciousness: Measuring Spirituality in the workplace by Mapping Values. Handbook of workplace Spirituality and Organizational Performance. (pp. 345-366). New York: M. E. Sharp
Beik, I.S. and Arsyianti, L.D. 2007. Islamic Paradigm on Leadership and Management: A Conceptual Analysis. Proceeding of the International Conference on Management from Islamic Perspectives (ICMIP), May 15-16, Kuala Lumpur, Malaysia
Brown R. (ed) 1905, A History of Accounting and Accountants, Edinburgh: TC and EC Jack.
Brown R. G. 1962, Changing audit objectives and techniques, The Accounting Review, October, 696-703
Brown, L. David and Mark H. Moore. 2001. Accountability, Strategy, and International Non Governmental Organization. Working Paper, Harvard University.
Calder, N. 2002, Law, in S.H. Nasr (ed.), Encylopedia of Islamic Philosophy, ParI, Lahore: Suhail Academy
Chapra, M.U. 1992. Islam and the Economic Challenge. International Institute of Islamic Thought, Herndon, VA. USA.
Ebrahim, A. 2003. Making sense of accountability: Conceptual perspectives for northern and southern nonprofits. Nonprofit Management & Leadership, 14(2), 191-212.
Ebrahim, A. 2009. Placing the normative logics of accountability in “Thick” perspective. American Behavioral Scientist, 52(6), 885-904.
Edwards, M., & Hulme, D. 1996. Too close for comfort? The impact of the official aid on nongovernmental organizations. World Development, 24(6), 961-973.
Elkins, D., Hedstrom, L., Hughes, L., Leaf, J., and Saunders, C., 1988. Toward a humanistic-phenomenological spirituality: Definition, description, and measurement. Journal of Humanistic Psychology 28 (4): 5-18
Endahwati, Yosi Dian. 2014. Akuntabilitas pengelolaan zakat, infaq, dan shadaqah (zis). Jurnal Ilmiah Akuntansi dan Humanika, Volume 4 nomor 1, Desember
Epstein, M. J., & McFarlan, F. W. 2011. Measuring the efficiency and effectiveness of a nonprofit’s performance. Strategic Finance, 93(4), 27-34.
Fries, R. 2003, The legal environmental of civil society, in Kaldor, M., Anheier, H. and Glasius,M. (Eds), Global Civil Society 2003, Oxford University Press, Oxford, pp. 221- 38.
Fry, L. W. 2003. Toward a theory of spiritual leadership. The Leadership Quaterly 14: 693-727.
Fry L.W., Vitucci S., and Ceditllo, M. 2005. Transforming the Army through spiritual leadership. The Leadership Quarterly 16(5): 835-862.
Gray, R. 2002. The social accounting project and accounting organizations and society privileging engagement, imaginings, new accountings and pragmatism over critique? Accounting, Organizations and Society, 27, 687-708.
Gray, R., Adams, C., & Owen, D. 1996. Accounting and accountability: Changes and challenges in corporate social and environmental reporting. Upper Saddle River, NJ: Prentice Hall.
Gray, R., Jan Bebbington, and David Collison (2006) NGOs, Civil Society and Accountability: Making the People Accountable to Capital. Accounting, Auditing, and Accountability Journal. Vol. 19, No.3I. pp. 319 - 348.
Gray, R., Dillard, J., & Spence, C. 2011. A brief re-evaluation of “The Social Accounting Project”. In A. Ball & S. P. Osborne (Eds.), Social accounting and public management. Accountability for the common good (pp. 12-22). New York, NY: Routledge.
Hashim, J. 2007. Religion as a Determinant in Self-Directed Learning at the Workplace. Proceeding of the International Conference on Management from Islamic Perspectives (ICMIP), May 15-16, Kula Lumpur, Malaysia
Hassan, M. Kabir and Lewis, M. K. (eds.) 2006. Handbook of Islamic Banking, Cheltenham: Edward Elgar. (forthcoming).
Hicks, D.A. 2002. Spiritual and religious diversity in the workplace: implication for leadership. The Leadership quarterly 13: 379-96.
Hofmann, M. A., & McSwain, D. 2013. Financial disclosure management in the nonprofit sector: A framework for past and future research. Journal of Accounting Literature, 32, 61-87.
bad, M. Nurul. 2007. Suluk Jalan Terabas Gus Miek. Pustaka Pesantren Yogyakarta 2007. Perjalanan dan Ajaran Gus Miek. Koja Aksara Tulungagung
Ismail, Ilyas. 2013.True Islam Moral, Intelektual, Spiritual, Mitra Wacana Media, Jakarta.
Jacob, Kerry. 2004. The Sacred And The Seculer: Examining The Role Of Accounting In The Relegius Context. Departement Of Accounting And Management, School of Business. La Trobe University, Melbourne, Australia. Research Article. Vol. 18, No 2 (Hlm.72-89).
Kearns, K. P. 1994. The strategic management of accountability in nonprofit organizations: An analytical framework. Public Administration Review, 54(2), 185-192.
Kriger, M. and Seng, Y. 2005. Leadership with inner meaning: A contingency theory of Leadership based on the wordlviews of five religions. The Leadership Quarterly 16: 771-806
Laughlin, R. 1988. Accounting in its social context: an analysis of the accounting systems ofthe Church of England. Accounting, Auditing & Accountability Journal, Vol. 1 No. 2, pp. 19-42
Lehman, C. R. 1992. Accounting’s changing roles in social conflict. London: Paul Chapman.
Lehman, Glen 1999. Disclosing New Worlds: A Role for Social and Environmental Accounting and Auditing. Accounting, Organizations, and Society, Vol. 24 No. 3, pp. 217 - 42.
Lehman, Glen 2005. A Critical Perspective on the Harmonisation of Accounting In A Globalising World, Critical Perspectives on Accounting. Vol. 16, pp. 975 - 92
Lewis, M.K. 2006. Accountibility and Islam, Fourth International Conference on Accounting and Finance in Transition Adelaide.
Lewis, M..K. and Algaoud, L.M. 2001. Islamic Banking, Cheltenham: Edward Elgar
MacDonald, D.A., Kuentzel, J.G., & Friedman, H.L. 1999. A survey of measures of spiritual and transpersonal constructs: Part two-Additional instruments. The Journal of Transpersonal Psychology 31 (2): 155-177.
Maddocks, J. 2011. Debate: Sustainability reporting: A missing piece of the charity-reporting jigsaw. Public Money & Management, 31(3), 157-158.
Mashaw, Jerry L. 2006. Accountability and Institutional Design: Some Thoughts on the Grammar of Governance, In Public Accountability: Designs, Dilemmas And Experiences 115 (M. W. Dowdleed., Cambridge University Press
Mathews, M. R. 1997. Twenty-five years of social and environmental accounting research is there a silver jubilee to celebrate? Accounting, Auditing and Accountability Journal,10(4), 481-531.
Moore, M. H. 2000. Managing for value: Organizational strategy in for-profit, nonprofit and governmental organizations. Nonprofit and Voluntary Sector Quarterly, 29, 183-208.
Muhamad, R. 2007. A Study on the Influence of Education Stream and Religiosity on Ethical Awareness of Malay Muslim Students i Malaysia. Proceeding of the International Conference on Management from Islamic Perspectives (ICMIP), May 15-16, Kuala Lumpur, Malaysia
Najam, A. 1996. NGO accountability: A conceptual framework. Development Policy Review, 46, 339-353.
Nasr, S.H. 1961. Religion and Secularism. The Islamic Quarterly Review 6 (3): 124-125.
Normani F. and Rehnema A. 1995. Islamic Economic Systems, Malaysia: S Abdul Majeed and Co.
Quarter, J., Mook, L., & Armstrong, A. 2009. Understanding the social economy: A Canadian perspective. Toronto: University of Toronto Press.
Rae, S., and Wong, K., 1996. Beyond integrity: A Judeo Christian approach to business ethics. Michgan: Zondervan Publishing House.
Rahman, Y.A. (1994), Interest Free Islamic Banking, Kuala Lumpur: Al-Hilal Publishing
Reheul, A. M., Caneghem, T., & Verbruggen, S. 2014. Financial reporting lags in the nonprofit sector: An empirical analysis. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 25, 352-377.
Stone W. E. 1969, Antecedents of the accounting profession, The Accounting Review, April, 284-291
Syati, Aisyah Bintu. 1999. Manusia dalam Perspektif al-Quran, Penterjemah: Ali Zawawi, judul asli: Maqal fi al-Insan, Dirasah Quraniyyah, Jakarta: Pustaka Firdaus
Toor, S.r. 2007. An Islamic Leadership Theory: Exploring the Extra Dimensions. Proceeding of the International Conference on Management from Islamic Perspectives (ICMIP), May 15-16, Kuala Lumpur, Malaysia
Trow, M. 1996. Trust, markets and accountability in higher education: A comparative perspective, Higher Education Policy 9(4), 309–324.
Vermeer, T., Raghunandan, K., & Forgione, D. 2009. Audit fees at US non-profit organizations. Auditing: A Journal of Practice & Theory, 28(2), 289-303.
Whittington, G. 1992. Accounting and finance, in The New Palgrave Dictionary of Money and Finance, edited by P. Newman, M. Milgate and J. Eatwell, London: Macmillan, vol 1, 6-10.
Yom, S. L. 2002. Islam and Globalization: Secularism, Religion, and Radicalism
Zakariya, Abu Husain Ahmad ibn Faris ibn. 1994. Mu’jam al-Maqayis fi Lughah, Beirut: Dar al-Fikr
Published
2017-06-20
Issue
Section
Articles
Jurnal Analisa Akuntansi dan Perpajakan by http://ejournal.unitomo.ac.id/index.php/akuntansi is licensed under a Creative Commons Attribution 4.0 International License
