Accountability of Micro Waqf Banks in The Perspective of Sharia Enterprise Theory

Abstract

Penelitian ini bertujuan untuk menganalisis akuntabilitas pengelolaan Bank Wakaf Mikro berdasarkan Sharia Enterprise Theory pada Bank Wakaf Mikro berbasis Pesantren di Jombang. Penelitian ini merupakan jenis penelitian lapangan dengan menggunakan pendekatan kualitatif deskriptif. Teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa Bank Wakaf Mikro berbasis Pesantren di Jombang telah memenuhi akuntabilitas vertikal kepada Allah SWT dan Akuntabilitas Horizontal terhadap nasabah dengan memiliki DPS yang bersertifikat MUI dan tidak adanya transaksi yang tidak sesuai syariah. Namun Bank Wakaf Mikro belum memenuhi akuntabilitas horizontal terhadap nasabah pada indikator Laporan ZIS. Bank Wakaf Mikro telah memenuhi Akuntabilitas Horizontal terhadap karyawan dengan Pendidikan dan pelatihan karyawan. Namun, Bank Wakaf Mikro belum memenuhi gaji dan renumerasi bagi karyawan sesuai UMR dan tidak memiliki program-program khusus dalam peningkatan spiritualitas karyawan. Bank Wakaf Mikro telah memenuhi Akuntabilitas Horizontal terhadap komunitas/masyarakat melalui akses masyarakat luas atas pembiayaan Bank Wakaf Mikro dan kontribusi dalam Pengembangan UMKM serta peningkatan kualitas hidup masyarakat melalui pemberdayaan ekonomi. Namun Bank Wakaf Mikro belum memiliki pengungkapan dana sosial. Bank Wakaf Mikro telah memenuhi Akuntabilitas Horizontal terhadap indirect stakeholder yaitu alam/lingkungan dengan nasabah berskala produksi rumah tangga sehingga kecil kemungkinan untuk mencemari lingkungan.

This study aims to analyze the Accountability of the management based on Sharia Enterprise Theory at Islamic Boarding School-based Micro Waqf Banks in Jombang. This research uses the field research type and a descriptive qualitative approach—data collection techniques through observation, interviews, and documentation. The results of this study indicate that the Islamic Boarding School-based Micro Waqf Bank in Jombang has implemented accountability indicators based on Sharia Enterprise Theory, namely vertical Accountability to Allah SWT and Horizontal Accountability to customers by having DPS that is MUI certified and there are no transactions that are not by Sharia. However, Micro Waqf Banks still need to fulfill horizontal Accountability to customers on the ZIS Report indicators. Micro Waqf Banks have fulfilled Horizontal Accountability for employees with employee education and training. However, the Micro Waqf Bank has not met the salary and remuneration for employees according to the minimum wage and does not have special programs to improve employee spirituality. Micro Waqf Banks have fulfilled Horizontal Accountability to the community/society through broad community access to Micro Waqf Bank financing and contributions to MSME Development and improving the community's quality of life through economic empowerment. However, the Micro Waqf Bank does not yet have disclosure of social funds. Micro Waqf Banks have fulfilled Horizontal Accountability towards indirect stakeholders, namely nature/environment with household-scale customers, so it is less likely to pollute the environment.