Peran Kiai Sebagai Inisiator dan Elitist Charismatic dalam Membentuk Akuntabilitas Nahdlatul Ulama

Novi Wulandari

Abstract


Abstract: Nahdlatul Ulama (NU) is a religious organization that has a representative from traditional ulama with the ideology of ahlus sunnah waljamaah. Along with its development, NU still holds a culture that is derived from its predecessors (Kiai) in managing the organization, both in the organizational structure and in terms of organizing community-based non-profit organizations that have a principle of accountability. For this reason, the purpose of this research is to analyze and describe the reality of the role of the Kiai in forming NU’s accountability. The research perspective used is the interpretive paradigm with qualitative research methods through a multiple case study approach. The results of the study revealed that the role of the Kiai as an initiator in establishing accountability was shown by the provision of ideas in accordance to the needs of NU residents in particular, and the Indonesian State in general. This role can be categorized as the Elitist-charismatic values — which is the value system of pride of the charismatic leader which results in the fanaticism of the members of the organization. Since the charismatic nature of the kiai is temporary, these values are transitional. NU's accountability process is called "Typical Accountability of Lillahita'ala and Ikhlas in the style of NU". The purpose of the accountability of Lillahita’ala and Ikhlas is the principle of honesty and sincerity in preparing financial statements.

Abstrak: NU merupakan organisasi agama yang yang memiliki reprensentatif dari ulama tradisional dengan ideologi ahlus sunnah waljamaah. Seiring perkembangannya, ternyata NU masih memegang budaya yang diturunkan dari para pendahulunya (Kiai) dalam mengelola organisasinya, baik dalam struktur organisasi maupun dalam hal penyelenggaraan organisasi nirlaba berbasis masyarakat yang berprinsip akuntabilitas. Melihat hal tersebut, maka tujuan dalam penelitian ini adalah menganalisis dan mendeskripsikan secara mendalam tentang realitas peran Kiai dalam membentuk Akuntabilitas NU. Prespektif penelitian yang dipakai adalah paradigma interpretif dengan metode penelitian kualitatif melalui pendekatan studi kasus kolektif (collective or multiple case study). Hasil penelitian diketahui bahwa Peran Kiai sebagai inisiator dalam membentuk Akuntabilitas ditunjukkan adanya pemberian gagasan sesuai dengan kebutuhan warga NU pada khususnya dan Negara Indonesia pada umumnya. Peran Kiai yang sedemikian besar tersebut dikategorikan dalam nilai tipe elitist charismatic values, yang merupakan sistem nilai kebanggaan diri dari pimpinan yang kharismatik yang menghasilkan fanatisme para anggota organisasi. Mengingat sifat kharismatik dari kiai bersifat temporer, maka nilai-nilai ini bersifat transisional. Proses akuntabilitas NU ini disebut “Akuntabilitas Khas Lillahita’ala dan Ikhlas ala NU”. Maksud dari akuntabilitas Lillahita’ala dan Ikhlas ini adalah adanya prinsip kejujuran dan keikhlasan dalam menyusun laporan keuangan.


Keywords


Accountability, Initiator, Elitist Charismatic Kiai, Nahdlatul Ulama (NU), Akuntabilitas, Inisiator

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DOI: http://dx.doi.org/10.17977/um004v6i22019p290

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