Organizational Strategic Response in Implementing the Indonesian ISFAS 109 on Accounting for Zakat: Case of Amil Zakat Agency in Bali

Made Aristia Prayudi, H. Sofyani
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Abstract

  This study addresses an issue of the alternative strategic responses, rather than compliance, to institutional pressure take by a public organization. This study aims to investigate why and how zakat management organizations strategically respond to comply or not to comply with the Indonesian Statement of Financial Accounting Standards of 109 (ISFAS 109) concerning Accounting for Zakat. This study was conducted in National Amil Zakat Agency in Bali, and it applies a case study method with interviews, observation, and document review as data collection techniques. The data were interactively analyzed by applying thematic analysis. The results showed that although a majority of the financial reporting processes could reflect the choice of acquiescence responses (compliance) to the ISFAS 109, other findings revealed the existence of non-compliance responses (compromise-balancing). These non-compliance responses were relating to the context of receiving non-halal funds and the related parties' transactions. It is also found that the existence of this non-compliance behavior can be attributed to the low level of both organizational dependence on its constituents and coercivity of the institutional pressure. This study contributes theoretically by revealing new findings of a significant role of powerful internal actor in shaping the organizational response to institutional pressure. Besides, it have practical implications on policy formulation by the Indonesian Accounting Association as a standard-setter body.
执行印度尼西亚ISFAS 109关于天课会计的组织战略反应:以巴厘岛的阿米尔天课机构为例
本研究解决了公共组织对机构压力的替代战略反应问题,而不是顺从问题。本研究旨在调查为什么以及如何天课管理组织在战略上回应遵守或不遵守印度尼西亚财务会计准则声明(ISFAS 109)关于天课会计。本研究在巴厘岛的国家阿米尔天课机构进行,采用案例研究方法,采用访谈、观察和文献审查作为数据收集技术。采用主题分析法对数据进行互动分析。结果表明,尽管大多数财务报告流程可以反映对ISFAS 109的默认反应(合规)的选择,但其他发现揭示了不合规反应(妥协-平衡)的存在。这些不合规反应与接收非清真资金和关联方交易的背景有关。研究还发现,这种不服从行为的存在可归因于组织对其组成部分的依赖程度较低和制度压力的强制性较低。本研究通过揭示强大的内部行动者在塑造组织对制度压力的反应中的重要作用的新发现,在理论上做出了贡献。此外,它对印度尼西亚会计协会作为标准制定机构的政策制定具有实际意义。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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