Nursanita, - (2019) Studi Etnometodologi Tata Kelola Dana Haji Di Kementerian Agama Republik Indonesia. Doctor thesis, Universitas Brawijaya.
Abstract
Tujuan penelitian ini adalah memahami praktik tata kelola dana haji di Kementerian Agama Republik Indonesia. Penelitian ini berfokus pada praktik pola tata kelola dana haji. Situs penelitian adalah Kementerian Agama Republik Indonesia yang sejak kemerdekaan Republik Indonesia mengemban amanah untuk memelihara dan menjamin kepentingan agama Islam serta pemeluk-pemeluknya. Penelitian ini menggunakan etnometodologi Garfinkel untuk memahami praktik keseharian para aktor di Kementerian Agama Republik Indonesia yang pada tataran operasional menjadi tanggungjawab Direktorat Jenderal Penyelenggara Haji dan Umroh khususnya direktorat Pengelola Dana Haji (PDH). Data hasil wawancara dianalisis melalui indeksikalitas dan refleksivitas. Penelitian ini menemukan pola tata kelola mabrur yang terdiri atas empat prinsip yang dipraktikkan para aktor dalam pengelolaan dana haji yaitu prinsip amanah, kemitraan, ta’awun dan transparan. Prinsip amanah dipraktikkan dalam penerimaan dana haji yang berarti semua tindakan dalam penerimaan dana haji didasarkan pada nilai amanah dan merupakan upaya menegakkan kepatuhan terhadap syariat Islam, menghormati aturan hukum yang berlaku. Kemitraan dipraktikkan dalam perencanaan dan penetapan BPIH, prinsip ta’awun dilakukan melalui subsidi silang guna menutupi kekurangan dana calon jamaah haji dengan menggunakan dana hasil optimalisasi dari dana jamaah haji yang belum berangkat. Prinsip transparan dipraktikkan dalam pertanggungjawaban penyelenggaraan ibadah haji dan dalam sistem pelayanan haji. Aktor memaknai keterbukaan publik dari rapat di Dewan Perwakilan Rakyat Republik Indonesia sebagai transparansi guna mendapatkan legalitas pertanggungjawaban.
English Abstract
The purpose of this study is to understand the practice of Hajj funds governance in the Ministry of Religion of the Republic of Indonesia. This study focuses on the governance of Hajj fund financial management. The site of this research is the Ministry of Religion of the Republic of Indonesia, which has carried out the mandate of maintaining and guaranteeing the interests of Islam and its adherents since the independence of the country. This study uses ethnomethodology to understand the daily practices of administrators in the Ministry of Religion of the Republic of Indonesia, who at the operational level work under the Directorate General of Hajj and Umrah Organizer, especially the Directorate of Hajj Fund Management (PDH). This study finds mabrur governance, which consists of four principles: amanah, collaboration, ta’awun, and transparency. They are practiced by administrators in the management of Hajj funds. Amanah means that all actions are efforts to enforce compliance with Islamic law, honor the applicable legal rules, and seek for sincerity in doing tasks as mentioned in the institution's motto, in relation to both making decisions related to the optimization of Hajj funds and making legal decisions related to the implementation of Hajj. The administrators interpret collaboration as obtaining legality through meetings with the Indonesian House of Representative. Ta’awun means covering fund shortage for prospective pilgrims by using the optimization of funds paid by the next years’ pilgrims. This principle is applied by giving subsidy to cover the shortage taken from fund optimization or indirect cost funds. Transparency is interpreted as making the process of Hajj cost planning open to public, including the amount of funds to be disbursed and the accountability of Hajj implementation. Publicly open meetings between the Ministry of Religion of the Republic of Indonesia and Indonesian House of Representative produce the commitment of the ministry in managing hajj funds according to the sharia and applicable rules to realize clean and authoritative governance.
Other obstract
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| Item Type: | Thesis (Doctor) |
|---|---|
| Identification Number: | DIS/658.15/NUR/s/2019/061907613 |
| Uncontrolled Keywords: | hajj fund, governance, subsidy, amanah, ta’awun, collaboration, transparency, Ministry of Religion of the Republic of Indonesia,-Tata kelola, Dana Haji, Amanah, Kemitraan, Taawun, Transparan, Kementerian Agama Republik Indonesia |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management |
| Divisions: | S2/S3 > Doktor Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endang Susworini |
| Date Deposited: | 10 Feb 2022 06:23 |
| Last Modified: | 10 Feb 2022 06:23 |
| URI: | http://repository.ub.ac.id/id/eprint/189685 |
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