AKUNTABILITAS BERBASIS TRANSENDENSI: PENERAPAN SHARIAH ENTERPRISE THEORY PADA LEMBAGA KEUANGAN MIKRO SYARIAH
DOI:
https://doi.org/10.30821/wifi.v5i1.30470Keywords:
Akuntabilitas Transendensi, Shariah Enterprise Theory, Green Microfinance Lembaga Keuangan Mikro Syariah, Kepatuhan Syariah, Etika Ekologis.Abstract
Pengukuran akuntabilitas lembaga keuangan syariah yang mengadopsi akuntansi konvensional cenderung bias karena hanya berorientasi pada pemenuhan aspek materialitas pemilik modal (stockholder). Sebagai entitas yang memikul amanah ganda, Lembaga Keuangan Mikro Syariah (LKMS) membutuhkan rekonstruksi pertanggungjawaban berbasis transendensi agar terhindar dari pergeseran misi (mission drift) komersial. Penelitian ini bertujuan untuk menganalisis secara mendalam kualitas implementasi akuntabilitas berbasis transendensi dengan menerapkan kerangka Shariah Enterprise Theory (SET) pada LKMS. Penelitian deskriptif ini menggunakan pendekatan kualitatif-evaluatif pada jaringan LKMS (BMT dan BWM) di Sumatera Utara yang dipilih secara purposive sampling. Data dihimpun melalui triangulasi metode yang meliputi studi dokumentasi laporan keuangan dan laporan Dewan Pengawas Syariah (DPS), serta wawancara mendalam bersama informan kunci. Analisis data dioperasionalkan menggunakan model interaktif Miles, Huberman, dan Saldaña. Temuan menunjukkan bahwa kualitas akuntabilitas berbasis transendensi pada LKMS belum berjalan secara seimbang (mizan) di ketiga dimensinya. LKMS meraih kriteria Sangat Baik pada pilar teosentris-vertikal (Hablan Minallah) melalui kepatuhan syariah orisinal dan pengelolaan ZISWAF, serta pilar horizontal (Hablan Minannas) melalui kesejahteraan karyawan dan proteksi nasabah dhuafa. Namun, pilar akuntabilitas lingkungan (alam semesta) masih kurang optimal (kriteria Cukup Baik) akibat ketiadaan SOP ecological screening pembiayaan serta belum terwujudnya ekosistem eco-office secara menyeluruh. LKMS telah memenuhi akuntabilitas syariat secara formalitas hukum, namun masih mengalami defisit etika ekologis secara substantif, sehingga membutuhkan reorientasi visi tata kelola korporasi yang integratif demi menyelaraskan kemaslahatan ekonomi, sosial, dan alam semesta.References
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