Abstrak: Bagaimana Masjid dan Masyarakat Saling Memakmurkan?Pemaknaan Akuntabilitas Masjid Penelitian ini bertujuan untuk menggali praktik akuntabilitas pada masjid Jami' Sungai Jambu dimana masjid ini dinilai sebagai masjid yang termasuk aktif di Sumatera Barat. Kritik terhadap akuntabilitas masjid mengatakan bahwa internal kontrol dan pengawasan pengelolaan keuangan pada organisasi masjid masih lemah dan berkaitan dengan kinerja masjid terhadap pengelolaan ke giatan masjid yang tidak efektif dan rendahnya profesionalitas pengurus dalam hal tata kelola. Metode penelitian yang digunakan adalah studi kasus. Hasil penelitian ini menemukan bahwa kejujuran merupakan nilai yang dijunjung tinggi oleh pengurus masjid. Kemakmuran masjid terwujud melalui hubungan dua arah antara masyarakat dan masjid. Abstract: How are Mosque and Society Prospering Each
This study aims to uncover the meaning of green accounting in the regulation of the prohibition of the use of plastic materials in Bali. The research method used is a qualitative method with a phenomenological interpretive paradigm that emphasizes an in-depth understanding of the content of green accounting in government rules. The phenomenon is that after the ban on the use of plastic materials, the amount of waste in the final disposal container is increasing, so it is necessary to examine the cause and the implementation of existing regulations. The analysis knife in this research is the ideology of the Tri Hita Karana concept from Bali. The results of this study reveal that first, the concept of green accounting which is a manifestation of corporate social responsibility can be synergized with government regulations based on Tri Hita Karana to reduce the amount of plastic waste. Second, the amount of plastic waste in landfills is dominated by organic waste originating from former religious ceremonial facilities from three regencies in Bali. Third, the regulation of the use of plastic materials in Bali is very effective and has a positive impact on society. Fourth, is the implementation of green accounting has a very significant impact on the amount of waste if all entrepreneurs, especially hotels apply it and have the same goal, namely environmental preservation.
hak internal organisasi, dan pihak penerima manfaat (Ebrahim, 2003). Sementara itu, untuk korporasi desain konsep akuntabilitas disusun berdasarkan dimensi nilai transparency, liability, controllability, responsibility, dan responsiveness (Muchlis & Sukirman, 2016). Konsep akuntabilitas ini belum mampu mengubah perilaku etika aktor terhadap pengelolaan lingkungan secara riil dan baik (virtue). Ini disebabkan masih sempitnya ruang lingkup akuntabilitas yang dikembangkan, sehingga kemudian berdampak pada level implementasi di mana praktik akuntabilitas hanya dilakukan sebatas pada penyiapan laporan saja. Sempitnya konsep akuntabilitas yang dikembangkan menjadi penyebab perdebatan beberapa literatur yang mempermasalahkan masih terdapatnya gap
Tanggal masuk 17-12-2014 The purpose of this study is to examine accountability model for mosque and its relation to organisational culture and organisational learning. Data were collected from 60 mosques located in Padang through distributed questionaire to mosques' managers. Findings reveal that only internal accountability positively significant affects organisational culture and organisational learning. While upward accountability significantly does not affect organisational culture which implies that lower intention of donor to monitoring how do mosques' management spend the donation. This lower control from donor may attributed to the spiritual aspect of donor who believe that anything good that donated to mosque will be rewarded by Allah SWT, regardless the way management to allocate it. Other explanation is that it may attribute to the difficulty in classifying between donator and beneficiary, because in mosque organisation a donator is also a beneficiary of mosque services and vice versa. Downward accountability does not affect organisational culture, this implies that there is a weak responsibility of mosques' managers ini Padang that serve beneficiary. Regarding to the low degree of accountability to beneficiary (congregation), it contradicts to the main purpose of mosque's establishment.
This article describes on how the implementation of good governance is carried out by Padang City Government in sustainable tourism management. This research is aimed to (1) Overseeing the good governance implementation in Padang City Government in term of the development of sustainable tourism destinations. (2) Analyzing the sustainable tourism management viewing it from agency theory. It is a qualitative descriptive research, and performed in Padang City Culture and Tourism Office. More over, data collection utilizes observation, interview, and documentation. The good governance principle employed in this research are accountability, participation, and transparency. The result shows that the implementation of good governance at Padang City Culture and Tourism Office has been achieved well. It is as a result of the agency relationships occured within local government; the relationship with the executive in the role of Culture and Tourism Office, and with public as the community.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.