Pengaruh Servqual Terhadap Akuntabilitas Masjid Di Masa Pandemi Covid 19

Authors

  • Muhammad Yusran Universitas Sulawesi Barat
  • Jumardi Jumardi Universitas Sulawesi Barat

DOI:

https://doi.org/10.51289/peta.v7i1.528

Keywords:

Key Word: Akuntabilitas Masjid, Servqual, Pandemi Covid 19

Abstract

ABSTRACT

The purpose of this study was to analyze the accountability of mosques based on the quality of service to the community during the Covid 19 pandemic in West Sulawesi Province. The study used a quantitative approach with the purposive sampling technique which was analyzed by multiple regression. Data were obtained using a questionnaire with 188 respondents. The results showed that the servqual variables Professional Skill (X1), Attitudes and Behavior (X2), Accessibility and Flexibility (X3), Realiability and Trustworthiness (X4), Reputation and Credibility (X6) had a significant influence on mosque accountability. Simultaneously, all servqual variables have a significant effect on mosque accountability. While the variable Servqual Recovery (X5) does not have a significant effect on the accountability of the mosque. This is due to the health financial aspect, many administrators or community leaders and the surrounding environment neglect to implement strict health protocols. Many people tend to ignore health prevention and control standards during the Covid-19 pandemic.

Key Word: Mosque Accountability, Servqual, Covid 19 Pandemic

References

Al-Quran. (2020). Al-Qur’an Hafalan Mudah (Al-Huffaz). Bandung: Cordoba

https://www.antaranews.com/berita/1813441/tambah-27-orang-positif-covid-19-di-sulawesi-barat-naik-1027-kasus. Diakses, 20 April 2021

Bahtiar, dkk. (2007). Manajemen Keuangan Organisasi Masyarakat Sipil (Terjemahan). Yogyakarta: Pustaka Pelajar. Terjemahan.

Bourne, Lynda. (2010). Stakeholder Relationship Management. Stakeholder Management Pty Ltd.

Alomary, A., & Woollard, J. (2015). How Is Technology Accepted by Users? A Review of Technology Acceptance Models and Theories. The IRES 17th International Conference, November, 1–4. http://eprints.soton.ac.uk/382037/1/110-14486008271-4.pdf

Carmona, S., & Ezzamel, M. (2006). Accounting and religion: A historical perspective. Accounting History - Account Hist, 11, 117–127. https://doi.org/10.1177/1032373206063109

Ganesh, R., & Haslinda, A. (2014). Evolution and Conceptual Development of Service Quality in Service Marketing and Customer Satisfaction. AIAA Journal, 3(2), 1189–1197. https://doi.org/10.2514/3.8899

Grönroos, C. (1993). A Service Quality Model and Its Marketing Implications. European Journal of Marketing, 18, 36–44. https://doi.org/10.1108/EUM0000000004784

Republika, (2014). https://republika.co.id/berita/koran/khazanah-koran/nfzumq11/masih-banyak-masjid-dikelola-tak-profesional

Hernandez, M. (2012). Toward an understanding of the psychology of stewardship. Academy of Management Review, 37(2), 172–193. https://doi.org/10.5465/amr.2010.0363

Hetty Rohayani, A. . (2015). Analisis Kualitas Pelayanan dengan Metode Servqual dan AHP pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Muaro Jambi. 2(March), 22–35.

IAI. (2008). Pernyataan Standar Akuntansi Keuangan No. 109. 109, 1–25. https://staff.blog.ui.ac.id/martani/files/2011/04/ED-PSAK-109.pdf

IAI. (2016). Pernyataan Standar Akuntansi Keuangan No. 45. Ikatan Akuntan Indonesia, 243.

Irianto, M. F. (2019). IMPLEMENTASI GOOD CORPORATE GOVERNANCE DALAM UPAYA MEWUJUDKAN AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN WAKAF TUNAI (Studi Kasus Di Masjid At – Taqwa Kota Batu Jawa Timur). 194.

Kang, G.-D., & James, J. (2004). Service quality dimensions: An examination of Gronroos’s service quality model. Managing Service Quality, 14, 266–277. https://doi.org/10.1108/09604520410546806

Kurniawansyah, D. (2018). Teori Agency Dalam Pemikiran Organisasi ; Pendekatan Positivist Dan Principle-Agen. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 3(2), 435–446. https://doi.org/10.31093/jraba.v3i2.122

Mohamed, I. S., Aziz, N. H. A., Masrek, M. N., & Daud, N. M. (2014). Mosque Fund Management: Issues on Accountability and Internal Controls. Procedia - Social and Behavioral Sciences, 145, 189–194. https://doi.org/10.1016/j.sbspro.2014.06.026

Nasution, N. H. . W. (2020). MANAJEMEN MASJID PADA MASA PANDEMI COVID 19 Oleh: Dr. Nurseri Hasnah Nasution, M.Ag 1 Dr. Wijaya, M.Si. 2. Manajemen Masjid Pada Masa Pandemi Covid 19, 2(1), 1.

Rose, R., Uli, J., Abdul, M., & Ng, K. (2004). Hospital service quality: A managerial challenge. International Journal of Health Care Quality Assurance Incorporating Leadership in Health Services, 17, 146–159. https://doi.org/10.1108/09526860410532784

Setiawan, A., & Sulistiowati, L. H. (2018). Penerapan Modifikasi Technology Acceptance Model (Tam) Dalam E-Business. Jurnal Manajemen Dan Pemasaran Jasa, 10(2), 171. https://doi.org/10.25105/jmpj.v10i2.2277

Simanjuntak, D. A., & Januarsi, Y. (2011). Akuntabilitas dan Pengelolaan Keuangan di Masjid. Simposium Nasional Akuntansi XIV Aceh 2011, Fakultas Ekonomi Universitas Syiah Kuala Banda Aceh , 21-22 Juli 2011, 21–22.

Siskawati, E., Ferdawati, & Surya, F. (2016). Pemaknaan Akuntabilitas Masjid: Bagaimana Masjid dan Masyarakat Saling Memakmurkan? Jurnal Akuntansi Multiparadigma, 7(1), 70–80. https://doi.org/10.18202/jamal.2016.04.7006

Yusran, M. (2021). FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KEUANGAN MASJID STUDI KASUS PADA MASJID DI PROVINSI SULAWESI BARAT. 4(1), 33–46. https://doi.org/http://dx.doi.org/10.30596%2Fjakk.v4i1

Zoelisty, C., & Adityawarman. (2014). Amanah Sebagai Konsep Pengendalian Internal Pada Pelaporan Keuangan Masjid. Diponegoro Journal Of Accounting, 3(3), 1–12.

Published

27-01-2022

How to Cite

Yusran, M. and Jumardi, J. (2022) “Pengaruh Servqual Terhadap Akuntabilitas Masjid Di Masa Pandemi Covid 19”, Jurnal Penelitian Teori dan Terapan Akuntansi (PETA). Blitar, Indonesia, 7(1), pp. 113–133. doi: 10.51289/peta.v7i1.528.