Eksplorasi Akuntabilitas Relawan di Filantropi Islam: Studi Etnografi di Dompet Dhuafa Jawa Timur

Ulydhatul Ismiyana, Wuri Handayani, S.E., Ak., M.Si., M.A., Ph.D.

2025 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Penelitian ini bertujuan mengeksplorasi praktik akuntabilitas relawan dalam organisasi filantropi Islam dengan studi etnografi pada Dompet Dhuafa Jawa Timur. Akuntabilitas di lembaga filantropi Islam kerap menghadapi dilema antara tanggung jawab kepada donatur (ke atas) dan penerima manfaat (ke bawah), dengan orientasi dominan masih condong pada donatur. Relawan memainkan peran strategis sebagai penghubung lembaga dan penerima manfaat sekaligus mengimplementasikan nilai Islam seperti amanah, ihsan, dan keadilan. Penelitian ini menggunakan metode etnografi melalui observasi partisipatif, wawancara mendalam, FGD, dan analisis dokumen. Data dianalisis menggunakan perangkat lunak NVivo dengan kerangka teori Pierre Bourdieu untuk menelaah peran habitus, capital, dan field dalam membentuk praktik akuntabilitas relawan. Hasil penelitian menunjukkan bahwa akuntabilitas relawan lebih banyak diwujudkan melalui interaksi sosial, komunikasi, dan kepedulian langsung daripada sekadar laporan formal. Akuntabilitas memiliki dimensi moral, emosional, dan relasional yang kuat, ditopang oleh kepercayaan, kedekatan sosial, dan nilai keagamaan. Praktik ini dipengaruhi distribusi modal sosial dan kultural yang tidak merata, menciptakan hierarki simbolik antarrelawan. Relawan dengan modal lebih besar lebih mudah mendapat akses ke ruang representasi, sementara relawan baru sering terpinggirkan. Meski demikian, kondisi ini memunculkan inovasi sosial, seperti pelaporan informal melalui media sosial dan komunitas lintas kota. Temuan ini menegaskan bahwa akuntabilitas relawan bersifat holistik—teknis sekaligus spiritual—dan perlu dikelola secara inklusif untuk memperkuat legitimasi, transparansi, serta keberlanjutan filantropi Islam.

This study explores the accountability practices of volunteers in Islamic philanthropy through an ethnographic study of Dompet Dhuafa in East Java. Accountability in Islamic philanthropic organizations often faces a dilemma between upward responsibility to donors and downward responsibility to beneficiaries, with a stronger emphasis on donors. Volunteers play a strategic role as connectors between the organization and beneficiaries while embodying Islamic values such as amanah (trustworthiness), ihsan (excellence), and justice. The research employed an ethnographic method involving participant observation, in-depth interviews, focus group discussions, and document analysis. Data were analyzed using NVivo software and interpreted through Pierre Bourdieu’s theoretical framework to examine how habitus, capital, and field shape accountability practices. The findings reveal that accountability is primarily enacted through social interactions, direct communication, and care for beneficiaries rather than formal reporting. It is strongly moral, emotional, and relational, grounded in trust, social closeness, and religious values.  The unequal distribution of social and cultural capital creates symbolic hierarchies among volunteers, granting those with greater capital easier access to representation and marginalizing newcomers. However, these gaps also foster social innovation, such as informal reporting via social media and cross-city volunteer networks. The study highlights that volunteer accountability is holistic -both technical and spiritual - and should be managed inclusively to strengthen legitimacy, transparency, and the sustainability of Islamic philanthropy.

Kata Kunci : Akuntabilitas relawan, Dompet Dhuafa, Pierre Bourdieu, filantropi Islam / Volunteer accountability, Dompet Dhuafa, Pierre Bourdieu, Islamic philanthropy