Published: 2024-08-01
Akuntabilitas Perencanaan dan Tata Kelola Anggaran (Studi Kasus Pada Pembangunan Mesjid Agung Al Falah Sigli
DOI: 10.35870/jemensri.v9i2.3027
Downloads
Abstract
This thesis examines the accountability of budgeting and budget management in the construction of the Al-Falah Grand Mosque in Sigli. The objective of this thesis is to understand the budgeting and allocation system for the mosque's construction and to assess the committee's supervision and evaluation of the construction process. This research employs a qualitative approach with a field study methodology. The primary data sources are obtained through interviews, observations, and documentation, supplemented by secondary data to strengthen and support the primary data. The results of this study indicate that the budgeting and allocation system for the construction of the Al-Falah Mosque in Sigli is funded by the Special Autonomy Fund for Aceh, proposed by the Pidie Regency Government to the Aceh Government and the Aceh Provincial House of Representatives. The allocation of funds for the mosque's construction varies each year, with 14.21% from the Special Autonomy Fund for Aceh (DOKA) in 2015, 19.64% in 2016, and so on until 8.22% in 2022. Regarding supervision and evaluation, the Pidie Regency Government issued a Regent's Regulation to monitor and evaluate all forms of processes and stages of the mosque's construction.
Keywords
Article Information
This article has been peer-reviewed and published in the Jurnal Ekonomi Manajemen dan Sekretari. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
-
Issue: Vol. 9 No. 2 (2024)
-
Section: Articles
-
Published: %750 %e, %2024
-
License: CC BY 4.0
-
Copyright: © 2024 Authors
-
DOI: 10.35870/jemensri.v9i2.3027
AI Research Hub
This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.
Muhammad Hanif
Program Studi Ekonomi Syariah, Universitas Islam Negeri Ar-Raniry, Kota Banda Aceh, Provinsi Aceh, Indonesia.
Ridwan Nurdin
Dosen Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Ar-Raniry, Kota Banda Aceh, Provinsi Aceh, Indonesia.
Hendra Syahputra
Dosen Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Ar-Raniry, Kota Banda Aceh, Provinsi Aceh, Indonesia.
-
Ardianto, A. (2010). Metode penelitian untuk public relations kuantitatif dan kualitatif. Simbiosa Rekatama Media.
-
Arikunto, S. (2010). Prosedur penelitian: Suatu pendekatan praktik. Rineka Cipta.
-
Auditya, L., Husaini, & Lismawati. (2013). Analisis pengaruh akuntabilitas dan transparansi pengelolaan keuangan daerah terhadap kinerja pemerintah daerah. Jurnal Fairness, 3(1).
-
Basri, H. (2008). Accountability in Islamic religious organizations: A case study of Pesantren in the Province of Nanggroe Aceh Darussalam-Indonesia. Proposal for PhD Thesis, University Sains Malaysia.
-
Brigham, E. F., & Ehrhardt, M. C. (2013). Financial management: Theory & practice. South-Western Cengage Learning.
-
Departemen Pendidikan dan Kebudayaan. (1990). Kamus besar bahasa Indonesia (Cet. III). Balai Pustaka.
-
Emzir. (2010). Metodologi penelitian pendidikan: Kuantitatif dan kualitatif. Rajawali Pers.
-
Gulo, W. (2005). Metodologi penelitian. Grasindo.
-
Gunawan, I. (2013). Metode penelitian kualitatif. Bumi Aksara.
-
Hadi, S. (1987). Metodologi penelitian. Fakultas Psikologi UGM.
-
Harahap, S. S. (2006). Analisa kritis atas laporan keuangan. Raja Grafindo Persada.
-
Ilyas, A. W. (2001). Manajemen dakwah: Kajian menurut perspektif Al-Qur’an. Pustaka Pelajar.
-
Lembaga Administrasi Negara dan Badan Pengawasan Keuangan dan Pembangunan RI. (2000).
-
Mardalis. (2014). Metode penelitian: Suatu pendekatan proposal. Bumi Aksara.
-
Marzuki. (2005). Metodologi riset. Ekonisia.
-
Moleong, L. J. (2007). Metodologi penelitian kualitatif. PT. Remaja Rosdakarya.
-
Mujilan, A. (2012). Sistem informasi akuntansi (p. 12). Wima Pers.
-
Musfiqon. (2012). Panduan lengkap metodologi penelitian pendidikan. Prestasi Public Publisher.
-
Narbuko, C., & Achmadi, H. A. (2015). Metodologi penelitian. Bumi Aksara.
-
Nazir, M. (1999). Metode penelitian. Ghalia Indonesia.
-
Noor, J. (2013). Metodologi penelitian (p. 34). Kencana Prenada Media Group.
-
Riyanto, B., & Soepriyanto, G. (Eds.). Manajemen keuangan sektor publik.
-
Rudianto. (2009). Pengantar akuntansi. Erlangga.
-
Saregar, Y. A. (2017). Pengantar metodologi penelitian pendidikan matematika dan sains. Anugrah Utama Raharja.
-
Sawir, M. (2017). Konsep akuntabilitas publik. Jurnal Ilmu Administrasi dan Ilmu Pemerintahan, 1(1), 9–18. http://jurnal.uniyap.ac.id/jurnal/index.php/jurnalfisip/article/viewfile/395/352
-
Setyawan, A. T. (2006). Manajemen Masjid Raya Pondok Indah Jakarta Selatan sebagai upaya meningkatkan aktivitas keagamaan masyarakat Pondok Indah. Jurnal Manajemen Kemasjidan Ta’mir Masjid, 2(2).
-
Simanjuntak, D. A., & Junarsi, Y. (2011). Akuntabilitas dan pengelolaan keuangan di masjid. Jurnal Simposium Nasional Akuntansi, Aceh, 1.
-
Siriwardhane, P., & Taylor, D. (2017). Perceived accountability for local government infrastructure assets: The influence of stakeholders. Pacific Accounting Review, 29(4).
-
Sudaryanti, D. (2011). Akuntansi dalam perspektif Islam: Solusi masalah korupsi di Indonesia. Jurnal Tera Ilmu Akuntansi, 10(1).
-
Sugiyono. (2009). Metode penelitian kuantitatif, kualitatif dan R&D. Alfabeta.
-
Sukmadinata, N. S. (2015). Metode penelitian pendidikan. Remaja Rosdakarya.
-
Sunggono, B. (2002). Metodologi penelitian hukum. PT Raja Grafindo Persada.
-
Suroto. (2000). Strategi pembangunan dan perencanaan kesempatan kerja. UGM.
-
United Nations Development Programme. (2024, May 10). Accountability. https://www.undp.org/accountability.
-
Verma, J. (2013). Public sector financial management. Routledge.
-
Wirawan. (2009). Evaluasi kinerja sumber daya manusia: Teori, aplikasi, dan penelitian. Salemba Empat.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.