TATA KELOLA INFORMASI AKUNTANSI BERBASIS NILAI ISLAM: STUDI

ETNOGRAFI ISLAM PADA LEMBAGA SEKTOR KETIGA RUANG BELAJAR

AQIL (RBA)

TESIS
Untuk Memenuhi Persyaratan
Gelar Magister Program Studi Magister Akuntansi

Komisi Pembimbing:
Prof. Iwan Triyuwono, SE., M.Ec., Ak., Ph.D
Dr. Aji Dedi Mulawarman, SP., MSA.

Oleh:
Meirna Puspita Permatasari
186020300111001

PROGRAM STUDI MAGISTER AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS BRAWIJAYA

MALANG

2021
 2

ABSTRACT

Meirna Puspita Permatasari, Master of Accountng Program, Faculty

of Economics and Business, Universitas Brawijaya, 2021. Accounting
Information Governance Based on Islamic Values: An Islamic Ethnographic
Study in Ruang Belajar Aqil as Third Sector Institution. Supervisory Board:
Chairman, Prof. Iwan Triyuwono, SE., M.Ec., Ak., Ph.D. Member, Dr. Aji
Dedi Mulawarman, SP., MSA.

This study aims to understand the accounting information governance of Ruang

Belajar Aqil (RBA) as a third sector institution, to disclose its Islamic values and
to formulate accounting information governance based on those values. The
research employed Islamic ethnography as a research method. The results show
that RBA views accounting information as a mandate (amanah) from the
community of which the benefit must be returned to the community. Accounting
information as a mandate comprises financial and non-financial information. Akad
(contract) is the basis for RBA in carrying out accounting information governance.
The principles of Transparency, Accountability, Professionalism and Amanah
(TAPA) are designed and implemented to manage accounting information
according to the contract. Islamic values ​found in RBA accounting information
governance are trust (amanah), honesty (siddiq), justice ('adl), usefulness
(maslahah), kindness (ihsan), punctuality, cooperation (ta'awun),
discussion (shura) and thoroughness (tabayyun). The aforementioned
Islamic values ​are forms of piety as abd'Allah and khalifatullah fil ardh. This
finding is then constructed into an Islamic-based accounting information
governance that places the contract as the center of activity. The construction of
Islamic-based information governance can be used as a reference for other third
sector institutions to develop accounting information governance according to the
characteristics of each institution.

Key words: accounting information governance; akad; Islamic values; amanah;

Accountability; transparency