Akuntansi Wiyase Dalam Tradisi Sinebe: Potret Pengendalian Berbasis Akuntansi Pada Sebuah Organisasi Nirlaba

Suryantara, Adhitya Bayu (2017) Akuntansi Wiyase Dalam Tradisi Sinebe: Potret Pengendalian Berbasis Akuntansi Pada Sebuah Organisasi Nirlaba. Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk mengungkapkan peran informasi akuntansi dalam sistem pengendalian manajemen organisasi pengelola zakat (OPZ). Situs yang menjadi objek dalam penelitian ini adalah Badan Amil Zakat (BAZ) Kota Mataram. Untuk mendukung tujuan penelitian, metode yang digunakan adalah etnometodologi dimana metode ini menekankan pada penelusuran aktivitas-aktivitas rutin anggota organisasi yang menjadi sebuah kebiasaan bersama (member method) dalam kegiatan keseharian komunitas tersebut. Data penelitian ini dikumpulkan melalui wawancara, observasi, dan dokumen-dokumen anggaran, laporan keuangan, serta buletin. Hasil dari penelitian ini menunjukan bahwa landasan dasar dari sistem pengendalian organisasi adalah tradisi sinebe (musyawarah/kerjasama). Tradisi yang menekankan pada slogan sama-sama bekerja dan bekerja sama ini menjadikan garis tanggung jawab pada struktur organisasi menjadi lebih kabur dan tidak terlalu mengikat. Hal ini pada akhirnya berdampak pada berubahnya model akuntansi pertanggungjawaban dalam organisasi yang merupakan jalan masuk dari sistem pengendalian formal berbasis akuntansi. Sistem pengendalian manajemen formal menjadi terkondisikan dengan budaya kerja yang ada. Terlihat jelas dari bagaimana praktik pemanfaatan informasi akuntansi dalam organisasi yang masih dilakukan dengan pakem tradisional dari pemahaman aktor (akuntansi wiyase). Bentuk dari akuntansi wiyase ini seperti pemaknaan terhadap akuntansi sebagian besar didominasi oleh pandangan akuntansi hanyalah laporan keuangan, pengukuran kinerja hanya berdasarkan realisasi pendapatan dana ZIS tanpa mengukur kinerja dari program pendistribusian dana ZIS yang justru lebih esensial, serta fenomena kas-sentris yang menunjukan masih berpatokannya organisasi dalam menimbun kas sehingga pengelolaan dana ZIS lebih cenderung ke arah pengelolaan dengan kalkulasi (management by counting) daripada berbasis akuntansi (management by accounting).

English Abstract

This study aimed to revealed the role of accounting information in management control system within alms managing organization (OPZ). Site used as object of this study was Badan Amil Zakat (BAZ) in Mataram city. To support this study objectives, method used in this study was ethnomethodology whereas it emphasized on searching routine activities

Item Type: Thesis (Magister)
Identification Number: TES/657/SUR/a/2017/041703942
Uncontrolled Keywords: ACCOUNTING, NON PROFIT, ORGANITATIONS - ACCOUNTING
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.8 Accounting for enterprises engaged in specific kinds of activities > 657.83 Services and professional activities > 657.839 Commerce
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 29 Aug 2017 08:06
Last Modified: 13 Dec 2020 08:53
URI: http://repository.ub.ac.id/id/eprint/1868
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