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Abstract
The purpose of this study is to formulate accountability policies at the Jogokariyan Mosque. The research was conducted using the Islamic ethnomethodology scheme. Via interviews with several Jogokariyan mosque takmirs, the information was collected. Direct observation is also performed so that the requisite data can be thoroughly obtained. The results of the exploration show four ways in which the takmir of the Jogokariyan Mosque performs accountability practices: 1) ensuring the best for the mosque's needs; 2) providing special needs facilities for pilgrims; 3) accommodating the fulfillment of congregational worship in Maliyah; and 4) providing social security for the community. In the four phases, mutual value is included. As mentioned in verse 18 of QS At-Taubah, the adoption of accountability practices in these four ways is based on the spirit of the prosperity of the mosque. In order to receive the happiness of Allah, the takmir of the Jogokariyan Mosque uses the entire course of transparency training
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References
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- Andarsari, P. R. (2016). Laporan Keuangan Organisasi Nirlaba (Lembaga Masjid). Jurnal Ekonomi Universitas Kadiri, 1(2), 143–152. https://doi.org/http://dx.doi.org/10.30737/ekonika.v1i2.12
- Basak, R., & Werf, E. van der. (2019). Accountability Mechanisms in International Climate Change Financing. International Environmental Agreements: Politics, Law and Economics, 19(3), 297–313. https://doi.org/10.1007/s10784-019-09437-8
- Basri, H., & Nabiha, A. . S. (2012). Examining Accounting And Accountability Issues In Religious Context: Insights From Literature. Aceh International Journal of Social Sciences, 1(1), 27–35. https://doi.org/https://doi.org/10.12345/aijss.1.1.1523
- Berger, J. (2003). Religious Nongovernmental Organizations: An Exploratory Analysis. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 14(1). https://doi.org/10.1023/A:1022988804887
- Booth, P. (1993). Accounting in Churches: A Research Framework and Agenda. Accounting, Auditing & Accountability Journal, 6(4), 37–69. https://doi.org/https://doi.org/10.1108/09513579310045684
- Burga, R., & Rezania, D. (2017). ScienceDirect Project Accountability : An Exploratory Case Study Using Actor–Network Theory. International Journal of Project Management, 35(6), 1024–1036. https://doi.org/10.1016/j.ijproman.2017.05.001
- Carmona, S., & Ezzamel, M. (2006). Accounting and religion: A historical perspective. Accounting History, 11(2), 117–127. https://doi.org/10.1177/1032373206063109
- Cholil, M. (2016). Revitalization of Mosque Role and Function Through Development of “ Posdaya ” in the View of Structuration Theory. Research on Humanities and Social Sciences, 6(12), 43–51. https://www.iiste.org/Journals/index.php/RHSS/article/view/31454
- Ekaviana, D., Ramadhani, F. N., & Mulawarman, A. D. (2019). Investigating an Indonesian Equitable Financing : Case Study on Baitul Maal Masjid Jogokariyan. International Journal of Zakat and Islamic Philanthropy, 1(2), 85–93. http://journal.zakatkedah.com.my/wp-content/uploads/2019/10/Vol1_9_9_19.pdf
- Ekeh, P. U. (2016). Accountability in the Administration of Temporal Goods in the Catholic Church (Catolic Diocese of Ahiara, Nigeria). University of Colorado Colorado. https://mountainscholar.org/handle/10976/166651
- Garfinkel, H. (1967). Studies in Ethnomethodology. Prentice-Hall, Inc. https://doi.org/10.1177/0146107916655282
- Hadi, U., & Permana, S. I. (2019). Tentang Masjid Jogokariyan, Masjid Kampung di Yogya yang Mendunia. Detiknews. https://news.detik.com/berita-jawa-tengah/d-4403773/tentang-masjid-jogokariyan-masjid-kampung-di-yogya-yang-mendunia
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- Hasan, R., Hassan, M. K., & Rashid, M. (2019). Mediating Role of Trust in Cash Waqf Donations. Revitalization of Waqf for Socio-Economic Development, II, 293–317. https://doi.org/10.1007/978-3-030-18449-0
- Iskandar, D., & Budyastuti, T. (2018). Mosque’s Manager Perception for Accounting Practices and Educational on the Financial Management Accountability of Mosque in Ciledug and Larangan District. European Journal of Business and Management, 10(3), 29–37. https://core.ac.uk/download/pdf/234628232.pdf
- Jayasinghe, K. (2009). Religious “Spirit” and Peoples’ Perceptions of Accountability in Hindu and Buddhist Religious Organizations. July 2007, 997–1028. https://doi.org/10.1108/09513570910987358
- Kamayanti, A. (2016). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. In Yayasan Rumah Peneleh.
- Kuntowijoyo. (2006). Islam sebagai Ilmu (Edisi Kedu). Tiara Wacana.
- Kusdewanti, A. I., & Hatimah, H. (2016). Membangun Akuntabilitas Profetik. Jurnal Akuntansi Multiparadigma, 223–239. https://doi.org/10.18202/jamal.2016.08.7018
- Laughlin, R. C. (1990). A Model of Financial Accountability and The Church of England. Financial Accountability & Management, 6(March 1989).
- Mcgrath, S. K., & Whitty, S. J. (2018). Accountability and Responsibility Defined. International Journal of Managing Projects in Business, 11(3), 687–707. https://doi.org/10.1108/IJMPB-06-2017-0058
- Md Zain, S. R., Abd Samad, R. N., & Armia, R. N. (2020). The Dynamics of Accounting Practices and Accountability in the Selected Mosques in Federal Territory. Islamiyyat, 42, 81–89. https://ejournal.ukm.my/islamiyyat/article/view/40732
- 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
- Mulawarman, A. D. (2011). Akuntansi Syariah: Teori, Konsep dan Laporan Keuangan. Bani Hasyim Press & E Publishing.
- Osman, A. Z., & Agyemang, G. (2020). Privileging Downward Accountability in Waqf Management. Journal of Islamic Accounting and Business Research, 11(3), 533–554. https://doi.org/10.1108/JIABR-05-2017-0064
- Rowi, M. R. (2020). Tafsir Al-Qur’an Surat At Taubah 17-18. Suara Muslim FM 93.8 Surabaya. https://www.youtube.com/watch?v=cGLHPhJ1Vvo&lc=Ugy33J3fNObTZcAnTfF4AaABAg
- Sanusi, Z. M., Johari, R. J., Said, J., & Iskandar, T. (2015). The Effects of Internal Control System, Financial Management and Accountability of NPOs: The Perspective of Mosques in Malaysia. Procedia Economics and Finance, 28(April), 156–162. https://doi.org/10.1016/s2212-5671(15)01095-3
- Senander, A. (2016). Beyond Scandal : Creating a Culture of Accountability in the Catholic Church. Journal of Business Ethics, 146, 859–567. https://doi.org/10.1007/s10551-016-3217-4
- Shihab, M. Q. (1996). Wawasan Al Quran: Tafsir Maudhu’i atas Pelbagai Persoalan Umat. Mizan.
- Sucipto, H. (2014). Memakmurkan Masjid Bersama JK. Grafindo Books.
- Suprianto, E. (2018). Analisis Transparansi dan Akuntabilitas Laporan Keuangan Masjid di Semarang. El Muhasaba Jurnal Akuntansi, 9(2), 1–9. https://doi.org/https://doi.org/10.18860/em.v11i2.5053
- Tafsir Surat At-Taubah ayat 17-18. (2015). Ibnu Katsir Online. http://www.ibnukatsironline.com/2015/05/tafsir-surat-at-taubah-ayat-17-18.html
- Thalib, M. A. (2017). Akuntansi cinta dalam upacara pernikahan gorontalo, studi etnometodologi islam. Universitas Brawijaya.
- Thobib. (2016). Ini Dia Masjid-masjid Besar Percontohan Nasional yang Membanggakan! Direktorat Jenderal Bimbingan Masyarakat Islam. https://bimasislam.kemenag.go.id/post/berita/-ini-dia-masjid-masjid-besar-percontohan-nasional-yang-membanggakan
- Triyuwono, I. (2015). Akuntansi Syariah: Perspektif, Metodologi, dan Teori (Ed. 2). Rajawali Pers.
- Walker, P. (2002). Understanding Accountability: Theoretical Models and Their Implications for Social Service Organizations. Social Policy and Administration, 36(1), 62–75. https://doi.org/10.1111/1467-9515.00270
- 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
- Yuesti, A., Novitasari, L. G., & Rustiarini, N. W. (2016). Accountability of Non-Government Organization from the Perspective of Stakeholder Theory. International Journal of Accounting and Taxation, 4(2), 98–119. https://doi.org/10.15640/ijat.v4n2a7
References
Agyemang, G., O’Dwyer, B., Unerman, J., & Awumbila, M. (2017). Seeking “Conversations for Accountability” Accountability Processes: Mediating the Impact of Non-Governmental Organization (NGO) Upward Accountability Processes. Accounting, Auditing & Accountability Journal, 30(5), 982–1007. https://doi.org/10.1108/AAAJ-02-2015-1969
Alfin, A. (2011). Konsep Jaminan Sosial dalam Sistem Ekonomi Islam (Analisis Terhadap Istilah Takāful al-Ijtimā’î, Damān al-Ijtimā’î dan Ta’min al-Ijtimā’î). Al-Hurriyah, 12(2), 15–33. http://hadis.kuis.edu.my/index.php/inhad/article/view/34
Alwi, M. M. (2015). Optimalisasi Fungsi Masjid Dalam Pemberdayaan Ekonomi Masyarakat. Al-Tatwir. https://doi.org/10.1002/dta.84
Andarsari, P. R. (2016). Laporan Keuangan Organisasi Nirlaba (Lembaga Masjid). Jurnal Ekonomi Universitas Kadiri, 1(2), 143–152. https://doi.org/http://dx.doi.org/10.30737/ekonika.v1i2.12
Basak, R., & Werf, E. van der. (2019). Accountability Mechanisms in International Climate Change Financing. International Environmental Agreements: Politics, Law and Economics, 19(3), 297–313. https://doi.org/10.1007/s10784-019-09437-8
Basri, H., & Nabiha, A. . S. (2012). Examining Accounting And Accountability Issues In Religious Context: Insights From Literature. Aceh International Journal of Social Sciences, 1(1), 27–35. https://doi.org/https://doi.org/10.12345/aijss.1.1.1523
Berger, J. (2003). Religious Nongovernmental Organizations: An Exploratory Analysis. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 14(1). https://doi.org/10.1023/A:1022988804887
Booth, P. (1993). Accounting in Churches: A Research Framework and Agenda. Accounting, Auditing & Accountability Journal, 6(4), 37–69. https://doi.org/https://doi.org/10.1108/09513579310045684
Burga, R., & Rezania, D. (2017). ScienceDirect Project Accountability : An Exploratory Case Study Using Actor–Network Theory. International Journal of Project Management, 35(6), 1024–1036. https://doi.org/10.1016/j.ijproman.2017.05.001
Carmona, S., & Ezzamel, M. (2006). Accounting and religion: A historical perspective. Accounting History, 11(2), 117–127. https://doi.org/10.1177/1032373206063109
Cholil, M. (2016). Revitalization of Mosque Role and Function Through Development of “ Posdaya ” in the View of Structuration Theory. Research on Humanities and Social Sciences, 6(12), 43–51. https://www.iiste.org/Journals/index.php/RHSS/article/view/31454
Ekaviana, D., Ramadhani, F. N., & Mulawarman, A. D. (2019). Investigating an Indonesian Equitable Financing : Case Study on Baitul Maal Masjid Jogokariyan. International Journal of Zakat and Islamic Philanthropy, 1(2), 85–93. http://journal.zakatkedah.com.my/wp-content/uploads/2019/10/Vol1_9_9_19.pdf
Ekeh, P. U. (2016). Accountability in the Administration of Temporal Goods in the Catholic Church (Catolic Diocese of Ahiara, Nigeria). University of Colorado Colorado. https://mountainscholar.org/handle/10976/166651
Garfinkel, H. (1967). Studies in Ethnomethodology. Prentice-Hall, Inc. https://doi.org/10.1177/0146107916655282
Hadi, U., & Permana, S. I. (2019). Tentang Masjid Jogokariyan, Masjid Kampung di Yogya yang Mendunia. Detiknews. https://news.detik.com/berita-jawa-tengah/d-4403773/tentang-masjid-jogokariyan-masjid-kampung-di-yogya-yang-mendunia
Hafiz, M., & Abdul Manas, S. (2017). Al-Takāful Al-Ijtima’ī secara Etimologi dan Terminologi Menurut Konteks Bahasa Al-Quran dan Hadis dilālah (semantik). Journal Hadis, 7(13), 12–32. http://hadis.kuis.edu.my/index.php/inhad/article/view/34
Hartono, S., Rapini, T., & Putro, R. L. (2020). Evaluasi Pengeloaan dan Problematika Laporan Keuangan Masjid di Kabupaten Ponorogo Berdasarkan PSAK 45. JIAI (Jurnal Ilmiah Akuntansi Indonesia), 5(2), 100–116. https://doi.org/https://doi.org/10.32528/jiai.v5i2.3750
Hasan, R., Hassan, M. K., & Rashid, M. (2019). Mediating Role of Trust in Cash Waqf Donations. Revitalization of Waqf for Socio-Economic Development, II, 293–317. https://doi.org/10.1007/978-3-030-18449-0
Iskandar, D., & Budyastuti, T. (2018). Mosque’s Manager Perception for Accounting Practices and Educational on the Financial Management Accountability of Mosque in Ciledug and Larangan District. European Journal of Business and Management, 10(3), 29–37. https://core.ac.uk/download/pdf/234628232.pdf
Jayasinghe, K. (2009). Religious “Spirit” and Peoples’ Perceptions of Accountability in Hindu and Buddhist Religious Organizations. July 2007, 997–1028. https://doi.org/10.1108/09513570910987358
Kamayanti, A. (2016). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. In Yayasan Rumah Peneleh.
Kuntowijoyo. (2006). Islam sebagai Ilmu (Edisi Kedu). Tiara Wacana.
Kusdewanti, A. I., & Hatimah, H. (2016). Membangun Akuntabilitas Profetik. Jurnal Akuntansi Multiparadigma, 223–239. https://doi.org/10.18202/jamal.2016.08.7018
Laughlin, R. C. (1990). A Model of Financial Accountability and The Church of England. Financial Accountability & Management, 6(March 1989).
Mcgrath, S. K., & Whitty, S. J. (2018). Accountability and Responsibility Defined. International Journal of Managing Projects in Business, 11(3), 687–707. https://doi.org/10.1108/IJMPB-06-2017-0058
Md Zain, S. R., Abd Samad, R. N., & Armia, R. N. (2020). The Dynamics of Accounting Practices and Accountability in the Selected Mosques in Federal Territory. Islamiyyat, 42, 81–89. https://ejournal.ukm.my/islamiyyat/article/view/40732
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
Mulawarman, A. D. (2011). Akuntansi Syariah: Teori, Konsep dan Laporan Keuangan. Bani Hasyim Press & E Publishing.
Osman, A. Z., & Agyemang, G. (2020). Privileging Downward Accountability in Waqf Management. Journal of Islamic Accounting and Business Research, 11(3), 533–554. https://doi.org/10.1108/JIABR-05-2017-0064
Rowi, M. R. (2020). Tafsir Al-Qur’an Surat At Taubah 17-18. Suara Muslim FM 93.8 Surabaya. https://www.youtube.com/watch?v=cGLHPhJ1Vvo&lc=Ugy33J3fNObTZcAnTfF4AaABAg
Sanusi, Z. M., Johari, R. J., Said, J., & Iskandar, T. (2015). The Effects of Internal Control System, Financial Management and Accountability of NPOs: The Perspective of Mosques in Malaysia. Procedia Economics and Finance, 28(April), 156–162. https://doi.org/10.1016/s2212-5671(15)01095-3
Senander, A. (2016). Beyond Scandal : Creating a Culture of Accountability in the Catholic Church. Journal of Business Ethics, 146, 859–567. https://doi.org/10.1007/s10551-016-3217-4
Shihab, M. Q. (1996). Wawasan Al Quran: Tafsir Maudhu’i atas Pelbagai Persoalan Umat. Mizan.
Sucipto, H. (2014). Memakmurkan Masjid Bersama JK. Grafindo Books.
Suprianto, E. (2018). Analisis Transparansi dan Akuntabilitas Laporan Keuangan Masjid di Semarang. El Muhasaba Jurnal Akuntansi, 9(2), 1–9. https://doi.org/https://doi.org/10.18860/em.v11i2.5053
Tafsir Surat At-Taubah ayat 17-18. (2015). Ibnu Katsir Online. http://www.ibnukatsironline.com/2015/05/tafsir-surat-at-taubah-ayat-17-18.html
Thalib, M. A. (2017). Akuntansi cinta dalam upacara pernikahan gorontalo, studi etnometodologi islam. Universitas Brawijaya.
Thobib. (2016). Ini Dia Masjid-masjid Besar Percontohan Nasional yang Membanggakan! Direktorat Jenderal Bimbingan Masyarakat Islam. https://bimasislam.kemenag.go.id/post/berita/-ini-dia-masjid-masjid-besar-percontohan-nasional-yang-membanggakan
Triyuwono, I. (2015). Akuntansi Syariah: Perspektif, Metodologi, dan Teori (Ed. 2). Rajawali Pers.
Walker, P. (2002). Understanding Accountability: Theoretical Models and Their Implications for Social Service Organizations. Social Policy and Administration, 36(1), 62–75. https://doi.org/10.1111/1467-9515.00270
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
Yuesti, A., Novitasari, L. G., & Rustiarini, N. W. (2016). Accountability of Non-Government Organization from the Perspective of Stakeholder Theory. International Journal of Accounting and Taxation, 4(2), 98–119. https://doi.org/10.15640/ijat.v4n2a7