ANALISIS AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN PADA BADAN WAKAF INDONESIA

• Main Author: Husen, Anwar (Author)
• Format: Book
• Published: 2013-12-16.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/4189/1/S_PEA_0901907_TITLE.pdf; http://repository.upi.edu/4189/2/S_PEA_0901907_ABSTRACT.pdf; http://repository.upi.edu/4189/3/S_PEA_0901907_TABLE%20OF%20CONTENT.pdf; http://repository.upi.edu/4189/4/S_PEA_0901907_CHAPTER1.pdf; http://repository.upi.edu/4189/5/S_PEA_0901907_CHAPTER2.pdf; http://repository.upi.edu/4189/6/S_PEA_0901907_CHAPTER3.pdf; http://repository.upi.edu/4189/7/S_PEA_0901907_CHAPTER4.pdf; http://repository.upi.edu/4189/8/S_PEA_0901907_CHAPTER5.pdf; http://repository.upi.edu/4189/9/S_PEA_0901907_BIBBILOGRAPHY.pdf
• Keywords: Akuntansi (non kependidikan)

Penelitian ini dilakukan untuk mengetahui: (1) Akuntabilitas dan transparansi laporan keuangan pada Badan Wakaf Indonesia. (2) Persepsi nadzir mengenai akuntabilitas dan transparansi laporan keuangan pada Badan Wakaf Indonesia. Penelitian ini menggunakan metode deskriptif kualitatif. Data yang digunakan adalah data primer yang diperoleh melalui hasil wawancara secara mendalam (depth interview). Penentuan sumber data menggunakan metode purposive sampling yaitu dengan mewawancarai pihak Badan Wakaf Indonesia, Kementerian Agama, Pakar Wakaf dan Nadzir di Kota Bandung dan Kabupaten Bandung. Teknik pengujian kredibilitas data yang digunakan adalah triangulasi teori dan triangulasi sumber. Hasil penelitian menunjukkan bahwa Badan Wakaf Indonesia belum melaksanakan akuntabilitas dan transparansi laporan keuangan sesuai dengan UU Nomor 41 Tahun 2004 pasal 61 ayat 1 dan 2. Dan para nadzir memberikan persepsi bahwa Badan Wakaf Indonesia kurang memberikan sosialisasi mengenai program, peraturan serta tidak transparannya laporan keuangan yang disusun. Disamping hal itu, aspek pembinaan pun masih belum merata dan menunjukan bahwa BWI belum melaksanakan akuntabilitas dan transparansi laporan keuangannya dengan baik. Kata Kunci: Akuntabilitas, Transparansi, Wakaf, Laporan Keuangan, Badan Wakaf Indonesia, BWI This study was conducted to determine : (1) The accountability and transparency of financial report in Indonesian Waqf Board. (2) Nadzir perceptions regarding accountability and transparency of financial report in Indonesian Waqf Board. This research uses descriptive qualitative method . The data used are primary data obtained through in depth interviews. Determination of data sources using purposive sampling method by interviewing the Indonesian Waqf Board officers, Ministry of Religious Affairs, Endowments and Nadzir expert in Bandung City and Bandung region. Technique of testing the credibility of data used is sources triangulation and theory triangulation. The results showed that the Indonesian Waqf Board has yet to implement the accountability and transparency of the financial report in accordance with Law No. 41 of 2004 article 61 paragraph 1 and 2 . And the nadzir give the perception that BWI failed to give dissemination of programs, regulations , and lack of transparency in financial report prepared. Beside that, the aspect of coaching is still not evenly distributed. In other words, the perception of the nadzir show that Indonesian Waqf Board has yet to implement the accountability and transparency of financial report properly . Keywords: Acountability, Transperency, Waqf, Financial Report, Indonesian Waqf Board, BWI