Electronic Theses and Dissertation

Penelitian ini bertujuan untuk mengembangkan model akuntabilitas online organisasi filantropi Islam berdasarkan konsep maqashid syariah dan kemudian mengukur akuntabilitas online berdasarkan model yang dikembangkan. Dalam mengembangkan model, peneliti menggunakan konsep dari AM Najjar dan dikembangkan oleh Bedoui serta menambahkan beberapa konsep yang belum ada pada model yang dikembangkan sebelumnya. Studi ini mengevaluasi 20 website organisasi filantropi Islam terpilih. Lembaga filantropi yang dipilih berdasarkan anggota yang terdaftar di Perhimpunan Filantropi Indonesia. Tinjauan literatur kritis dilakukan bersamaan dengan studi ahli untuk memvalidasi dan memperbaiki model untuk mengembangkan model akuntabilitas online. Sementara itu, metode analisis isi digunakan untuk menilai dan mengevaluasi akuntabilitas organisasi filantropi Islam terpilih. Hasil penelitian menunjukkan bahwa beberapa organisasi terpilih telah menerapkan akuntabilitas online secara efektif. Hanya sedikit organisasi yang belum menerapkan akuntabilitas online secara efektif. Hal ini disebabkan oleh beberapa faktor yaitu tidak tersedianya laporan tahunan pada website organisasi, tidak tersedianya informasi tambahan pada website organisasi, dan keterbatasan dalam mengakses website organisasi atau website yang tidak dapat diakses sama sekali.

Keywords: Accountability Framework, Online Accountability, Maqashid Sharia, Islamic Philanthropy Organizations.

This study aims to develop an online accountability model for Islamic philanthropic organizations based on the maqashid sharia concept and then measure online accountability based on the developed model. In developing the model, researcher used the concept from AM Najjar and developed by Bedoui and added several concepts that did not exist in the previously developed model. This study evaluates 20 websites of selected Islamic philanthropic organizations. The selected philanthropic institutions are based on members registered with the Indonesian Philanthropy Association. A critical literature review was carried out simultaneously with expert studies to validate and improve the model to develop the online accountability model. Meanwhile, the content analysis method was used to assess and evaluate the accountability of the selected Islamic philanthropic organizations. The results showed that several selected organizations have effectively implemented online accountability. Only a few of organizations have not effectively implemented online accountability. This is caused by several factors, namely, the unavailability of annual reports on the organization’s website, the unavailability of additional information on the organization’s website, and limitations in accessing the organization’s website or websites that cannot be accessed at all. Keywords: Accountability Framework, Online Accountability, Maqashid Sharia, Islamic Philanthropy Organizations.