RELIGIOUS ORDERS TO PUBLIC TRUST: EKSPLORASI PROSES TATA KELOLA LEMBAGA FILANTROPI RELIGIUS ISLAM DENGAN PERSPEKTIF STEWARDSHIP THEORY
Yuni Rimawati

Program Doktoral Akuntansi Universitas Airlangga

Abstract

The aim of this research is to explore the governance process at the Amil Zakat Institution (LAZ) as a form of Islamic religious philanthropy institution. Furthermore, this research attempts to construct a LAZ governance process model to meet donor requirements and laws and regulations in Indonesia of behavior to maintain religious (Islamic) law. This research use case study method to construct an emancipatory grassroots governance model as new insight and inspiration, namely the LAZ governance process. The results of this research will become a source of study of the LAZ governance process to achieve its goal of carrying out the commandments of the Islamic religion and maintaining the trust of stakeholders. In the end, the existence of LAZ, as one of the managers of Islamic philanthropic funds, can play a role in improving the welfare of the community, especially the beneficiaries.

Keywords: governance, philanthropy institution, Islamic religious, Amil Zakat Institution

Topic: Public sector accounting (colloquium)