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Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective
Gadjah Mada International Journal of Business (GamaIJB)
ISSN 2338-7238, 1411-1128
Published 2016-08-10
Publisher Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada
Language eng
Abstract
The purpose of this article is to discuss the views and opinions of contemporary Muslim scholars on organisational accountability in Islam. The paper is based on in-depth semi-structured interviews and a review of the relevant documents. Eighteen interviews with twelve Muslim scholars, two ulamas (mufti), two organisational donors, and two relevant government officers, both in Indonesia and in Malaysia were, respectively, conducted. The Muslim scholars interviewed perceived that accounting and accountability activities are not contradictory to Islamic teachings. The accountability relationship in Islam is viewed as not only fulfilling the legal requirements, but also fulfilling the relationship with God. The findings clearly indicate that a formal accountability mechanism is strongly encouraged in Islam, and financial reporting is viewed as essential in enhancing the accountability of Islamic religious organizations. Therefore, any organization dealing with community funds must demonstrate its financial accountability formally; i.e., through written reports. Thus, public or community trust in the organisation cannot replace the accountability mechanism.
Collaboration network of the authors
13 authors ·
16 co-authorship links
· 10 across different organisations
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Metadata source: OAI-PMH (metadata jurnal) https://journal.ugm.ac.id/gamaijb/oai,
first harvested 28 Okt 2026,
last seen 28 Okt 2026.
Original metadata (oai_dc)
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<dc:title xml:lang="en-US">Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective</dc:title>
<dc:creator>Basri, Hasan</dc:creator>
<dc:creator>Siti-Nabiha, Abdul Khalid</dc:creator>
<dc:creator>Abd. Majid, M. Shabri</dc:creator>
<dc:subject xml:lang="en-US"></dc:subject>
<dc:subject xml:lang="en-US">L31, M41, Z12</dc:subject>
<dc:description xml:lang="en-US">The purpose of this article is to discuss the views and opinions of contemporary Muslim scholars on organisational accountability in Islam. The paper is based on in-depth semi-structured interviews and a review of the relevant documents. Eighteen interviews with twelve Muslim scholars, two ulamas (mufti), two organisational donors, and two relevant government officers, both in Indonesia and in Malaysia were, respectively, conducted. The Muslim scholars interviewed perceived that accounting and accountability activities are not contradictory to Islamic teachings. The accountability relationship in Islam is viewed as not only fulfilling the legal requirements, but also fulfilling the relationship with God. The findings clearly indicate that a formal accountability mechanism is strongly encouraged in Islam, and financial reporting is viewed as essential in enhancing the accountability of Islamic religious organizations. Therefore, any organization dealing with community funds must demonstrate its financial accountability formally; i.e., through written reports. Thus, public or community trust in the organisation cannot replace the accountability mechanism.</dc:description>
<dc:publisher xml:lang="en-US">Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada</dc:publisher>
<dc:contributor xml:lang="en-US"></dc:contributor>
<dc:date>2016-08-10</dc:date>
<dc:type>info:eu-repo/semantics/article</dc:type>
<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
<dc:format>application/pdf</dc:format>
<dc:identifier>https://journal.ugm.ac.id/gamaijb/article/view/12574</dc:identifier>
<dc:identifier>10.22146/gamaijb.12574</dc:identifier>
<dc:source xml:lang="en-US">Gadjah Mada International Journal of Business; Vol 18, No 2 (2016): May-August; 207-230</dc:source>
<dc:source>2338-7238</dc:source>
<dc:source>1411-1128</dc:source>
<dc:language>eng</dc:language>
<dc:relation>https://journal.ugm.ac.id/gamaijb/article/view/12574/9066</dc:relation>
<dc:rights xml:lang="en-US">Copyright (c) 2016 Gadjah Mada International Journal of Business</dc:rights>
<dc:rights xml:lang="en-US">http://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>
Citations and indexing
OpenAlex
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via DOI
54 citations
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20 citations
Counts as reported by each index on 28 Okt 2026; indexes count citations differently.
OpenAlex also lists this work in: crossref, doaj.
Cite this article
APA 7
Basri, H., Siti-Nabiha, A. K., & Abd. Majid, M. S. (2016). Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective. Gadjah Mada International Journal of Business (GamaIJB), 18(2), 207–230. https://doi.org/10.22146/gamaijb.12574
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IEEE
H. Basri, A. K. Siti-Nabiha, and M. S. Abd. Majid, “Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective,” Gadjah Mada International Journal of Business (GamaIJB), vol. 18, no. 2, pp. 207–230, 2016, doi: 10.22146/gamaijb.12574.
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