INTELLECTUAL CAPITAL PADA ORGANISASI ISLAM DAN PERAN AKUNTANSI DALAM PERTANGGUNGJAWABAN KEPADA STAKEHOLDER (STUDI PADA YAYASAN MASJID AL FALAH SURABAYA)

Abstract

Within an organization, having intellectual capital is essential. Obviously, intellectual capital in a business organization involves three elements, i.e.: human capital, organizational capital and relational capital. However, a non-business Islamic organization also employs intellectual capital that is as essential as other business organizations with more massive Islamic values, especially in the Surabaya Al Falah Mosque Foundation. By having intellectual capital in the organization, a particular accounting role needs to be implemented to accomplish accountability to stakeholders determined as jama’ah or ummah. Therefore, this study applied a qualitative approach by observing, documenting and interviewing 5 people as research informants who were derived from internal and external parties of Al Falah Mosque Foundation in Surabaya. As the results, this study indicated that there were four elements of intellectual capital in the foundation, such as : human capital, organizational capital, relational capital and motivation capital. Each element was identified having distinctive characteristic if it was compared with intellectual capital element from the conventional perspective. This study also found that Al Falah Mosque Foundation Surabaya had involved both financial accounting and management accounting in performing accountability to jama’ah or ummah, even though they have not been perfect yet.
Keywords : Intellectual Capital, Role of Accounting in Intellectaul Capital accountability, Islamic Organizations