AKUNTABILITAS PADA LEMBAGA AMIL ZAKAT, INFAQ DAN SHADAQAH (STUDI KASUS PADA YAYASAN DANA SOSIAL AL-FALAH (YDSF) MALANG)

Yudha Rubi Riyanti, Gugus Irianto
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引用次数: 3

Abstract

The alms organization (Lazis) is an organization which has duty to manage the donation of muslims, the biggest population of Indonesia. Therefore, implementation of accountability of such organization is necessary, considering the large amount of the potential donation that could be managed. The objective of this research is to understand the accountability practice of a well known alms organization named Yayasan Dana Sosial al Falah (YDSF) Malang branch. This is a descriptive-qualitative study. The findings of this research show that the accountability practice of YDSF Malang includes habluminallah and habluminannas dimensions. The substance of such accountability practice includes physical, mental and spiritual aspects as classify by Triyuwono and Roekhuddin (2000). Physically, the accountability practice is materialized in the responsibility report to the YDSF holding and to the benefactors. Mentally and spiritually, it is materialized into various programs both in economic and social, as well as employees’ ethic and the employees’ obedience to the Islamic law. Finally, this research proposes a variant of conventional agency theory which is stated as Islamic Agency Theory. 
阿米尔·扎卡特(AMIL ZAKAT)、INFAQ (SHADAQAH)机构的责任(福利基金会AL-FALAH (YDSF)马郎的案例研究)
慈善组织(Lazis)是一个有责任管理印尼人口最多的穆斯林的捐赠的组织。因此,考虑到可能管理的大量潜在捐赠,对此类组织实施问责制是必要的。本研究的目的是了解一个著名的慈善组织YDSF (YDSF)玛琅分会的问责实践。这是一项描述性质的研究。本研究的结果显示,YDSF玛琅的问责实践包括habluminallah和habluminannas两个维度。根据Triyuwono和Roekhuddin(2000)的分类,这种问责实践的实质包括身体、心理和精神方面。实际上,问责实践体现在对YDSF控股公司和捐助者的责任报告中。在精神上和精神上,它体现在经济和社会的各种方案中,也体现在员工的道德规范和员工对伊斯兰法律的服从中。最后,本研究提出一种传统代理理论的变体,称为伊斯兰代理Theory.Â
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