PRINSIP-PRINSIP TATA KELOLA BERAKHLAK LEMBAGA FILANTROPI ISLAM

Authors

  • Rosalina Pebrica Mayasari Fakultas Ekonomi dan Bisnis, Universitas Tridinanti, Palembang, Sumatera Selatan
  • Muhammad Titan Terzaghi Universitas Bina Darma, Palembang, Sumatera Selatan
  • Mochammad Iqbal Syahrial Rabi'i Fakultas Ekonomi dan Bisnis, Universitas Tridinanti, Palembang, Sumatera Selatan

DOI:

https://doi.org/10.52333/ratri.v5i1.438

Keywords:

An-Nahl 90, Maqashid Syariah, Lembaga Filantropi Islam, Prinsip Tata Kelola Berakhlak

Abstract

Abstract : This study aims to formulate the principles of virtuous governance of Islamic philanthropic institutions using a religionist paradigm from the Koran and Hadith. The research methodology is an Islamic integrative methodology that integrates the values of surah An-Nahl 90 (principles of morality) with Maqashid Syariah (the objectives of Sharia). This study uses primary and secondary data from the head office of Daarut Tauhid Peduli (DT Peduli) in Bandung and South Sumatra representatives in Palembang. The data was harvested through in-depth interviews, observation, and documentation. This study finds the principles of virtuous governance, which consists of the principles of Tauhid, Amanah, Taqwa, Inherent Supervision, Ukhuwah, Deliberation, Maslahat, Itqan, Amar Ma'ruf Nahi Munkar. Obedience in carrying out these principles is expected to strengthen the Faith of virtuous people in governance activities. These principles are obtained from the four religious values present in the reality of governance: the value of justice, kindness (ihsan), takaful, and mashlahah.

Abstrak : Penelitian ini bertujuan untuk merumuskan prinsip-prinsip tata kelola lembaga filantropi Islam dengan menggunakan paradigma Islam yang bersumber dari Alquran dan Hadis. Metodologi penelitian adalah metodologi integratif Islam yang mengintegrasikan nilai-nilai surah An-Nahl 90 (pokok-pokok akhlak baik) dengan Maqashid Syariah (tujuan syariah). Penelitian ini menggunakan data primer dan sekunder dari kantor pusat Daarut Tauhid Peduli (DT Peduli) di Bandung dan perwakilan Sumatera Selatan di Palembang. Data diambil melalui wawancara, observasi, dan dokumentasi. Penelitian ini menemukan prinsip-prinsip tata Kelola berakhlak, yang terdiri dari prinsip-prinsip tauhid, amanah, taqwa, pengawasan yang melekat, ukhuwah, musyawarah, maslahat, itqan, Amar Ma'ruf Nahi Munkar. Ketaatan dalam menjalankan prinsip-prinsip tersebut diharapkan dapat memperkuat iman insan berakhlak dalam menjalankan tata Kelola berakhlak. Prinsip-prinsip ini diperoleh dari empat nilai agama yang hadir dalam realitas tata Kelola: nilai keadilan, kebaikan (ihsan), takaful, dan mashlahah.

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Published

2023-12-31

How to Cite

Rosalina Pebrica Mayasari, Muhammad Titan Terzaghi, & Mochammad Iqbal Syahrial Rabi’i. (2023). PRINSIP-PRINSIP TATA KELOLA BERAKHLAK LEMBAGA FILANTROPI ISLAM. Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri), 5(1), 85–94. https://doi.org/10.52333/ratri.v5i1.438