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The Meaning of "Accounting" In a Religious-Based Organization

Author

Listed:
  • Binti Shofiatul Jannah

    ("Post-Graduate Department of Accounting, Faculty of Economics and Business, University of Brawijaya, Mayjend Haryono Street 165, 6515, Malang, Indonesia" Author-2-Name: Iwan Triyuwono Author-2-Workplace-Name: "Department of Accounting, Faculty of Economics and Business, University of Brawijaya, Mayjend Haryono Street 165, 6515, Malang, Indonesia" Author-3-Name: AjiDedi Mulawarman Author-3-Workplace-Name: "Department of Accounting, Faculty of Economics and Business, University of Brawijaya, Mayjend Haryono Street 165, 6515, Malang, Indonesia " Author-4-Name: Bambang Hariadi Author-4-Workplace-Name: "Department of Accounting, Faculty of Economics and Business, University of Brawijaya, Mayjend Haryono Street 165, 6515, Malang, Indonesia" Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:)

Abstract

"Objective - Accounting has been defined as the art of recording since it is trapped at a technical level. However, accounting as a symbol have different meanings for different people depending on one's interests, goals, knowledge, and perspectives. The aim of this study was to better understand the meaning of accounting in religious organizations, especially in pesantren (Indonesian Islamic boarding schools). Methodology/Technique - In the interpretive paradigm, this study uses Husserl's transcendental phenomenological theory. Data analysis begins with identifying noema (texture analysis), then obtaining noesis through bracketing (structural analysis). Furthermore, understanding the noema-noesis relationship results in deliberate analysis. Finally, the whole process of generating pure consciousness is called eidetic reduction. Findings - Each informant has a different meaning to accounting depending on individual experience. Beyond materialism, the meaning of accounting is fascinating. According to the findings of the study, accounting has two meanings: first, accounting is ikhlas (sincere), and second, accounting is a discipline. Novelty - Accounting will not be separated from theology and spirituality, especially accounting applied in religious organizations. Based on the experience of ""I"", accounting has a different meaning from conventional accounting. Type of Paper - Empirical."

Suggested Citation

  • Binti Shofiatul Jannah, 2021. "The Meaning of "Accounting" In a Religious-Based Organization," GATR Journals afr200, Global Academy of Training and Research (GATR) Enterprise.
    • Handle: RePEc:gtr:gatrjs:afr200
    DOI: https://doi.org/10.35609/afr.2021.6.2(1)
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    References listed on IDEAS

    as
    1. Hopwood, Anthony G., 1983. "On trying to study accounting in the contexts in which it operates," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 287-305, May.
    2. Morgan, Gareth, 1988. "Accounting as reality construction: Towards a new epistemology for accounting practice," Accounting, Organizations and Society, Elsevier, vol. 13(5), pages 477-485, August.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Accounting; Interpretive; Pesantren; Transcendental Phenomenology.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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