This study aims to reveal the practice of
accountability in Maslahah, a Baitul Maal wat Tamwil
based on the routines. Interpretive approach and
ethnomehtodological method was used to understand
and analyze more deeply about the daily accountability
practices of the institution’s employees. The data were
obtained from in-depth interviews and observations
regarding the application of the organization’s
accountability practices and supporting documents.
Using indexicality and reflexivity analysis, this study
finds. That the accountability at practice implemented
by Maslahah was carried out by managing funding in a
trustful manner, making financial reports, implementing
aspiration network, conducting annual member
meetings, establishing standard operating procedures,
conducting human resource training, and implementing
social capital. Furthermore, the accountability practice
was a synergy of spiritual accountability, financial
management accountability, governance accountability,
and program accountability.
Keywords : Accountability, Maslahah Baitul Maal wat Tamwil, Ethnomethodology , Spiritual Accountability, Financial Management Accountability, Governance Accountability, Program Accountability.