PERSPECTIVE ON ACCOUNTABILITY IMPLEMENTATION IN INDONESIA’S DZIKRUL GHAFILIN AND AL QUR’AN RECITATION COMMUNITY

Abstract

The disadvantages of conventional accounting approach reporting only economic and financial data suggest that the majority of accountability remains in the form of physical financial statements and human-centred accountability superiority. This raises criticism by finding a more comprehensive new approach. The spiritualist paradigm produces a spiritualist research design based on spiritual spontaneity. Spiritual spontaneity is a spiritual experience between a person, the environment and God. The approach of the spiritual paradigm of accounting comes from the Qur'an and the Hadeeth. The informants in this study were Gus Miek's son and worshipers as well as trying to communicate with Gus Miek through spiritual activities. The results of this study indicate that accountability is not only seen from the physical side only because in accordance with the human task as Khalifatullah fil ardh.

Keywords

• Accountability
• financial reports
• spiritual paradigm