The implementation of spiritual and financial accountability in Islamic boarding school
DOI:
https://doi.org/10.26740/aluqud.v6n1.p84-95Keywords:
Accountability, Accounting, Financial, Spiritual, Islamic Boarding SchoolAbstract
Islam views that accountability should not only be aimed at humans but also Allah. Pesantren, one of the Islamic-based religious institutions, has aided in addressing the educational demands of a wider segment of society. There are ongoing requests for pesantren to display accountability in more suitable ways as they obtain money from stakeholders. Since Islam believes that accountability should not only be financially oriented but is aimed at worshipping Allah and obtaining blessings, the current research aimed to introduce critical themes of pesantren accountability. We were interviewed ten key informants of Assalafi Al Fithrah Islamic Boarding School, Surabaya. By using phenomenology as a method, we found three themes of accountability. First, spiritual accountability is reflected by has a sincere heart and a noble goal. They work for more reasons than just financial aim and welfare, but to do their khidmah (dedicate or submission).They hope to assist both the students and the neighborhood surrounding the Islamic boarding school by offering welcoming places of prayer and by holding frequent Islamic preaching events. In term of program accountability, every activity or program at an Islamic boarding school must be reported in order to ensure that it is accountable. Each program is also widely published using the official Islamic boarding school web site and social media. Financial accountability is reflected by the adaptation of PSAK 45 in the preparation of financial statements. The Islamic boarding school, on the other hand, concluded that financial reporting should not be restricted to paper reporting exclusively. Real responsibility for Islamic boarding schools comes from publicly disclosing their development, at a greater sermon attended by the wider community.
References
Ahyar, M. K. (2020). Tantangan Pondok Pesantren Menuju Lembaga Pendidikan Islam yang Akuntabel. Journal of Islamic Finance and Accounting, 3(1), 39–54. https://doi.org/10.22515/jifa.v3i1.2301
Alessandro, M., Cardinale Lagomarsino, B., Scartascini, C., Streb, J., & Torrealday, J. (2021). Transparency and Trust in Government. Evidence from a Survey Experiment. World Development, 138, 105223. https://doi.org/10.1016/j.worlddev.2020.105223
Amerieska, S., Irianto, G., & Affandy, D. P. (2012). Akuntabilitas Pada Baitul Maal Wat Tamwil Ditinjau Dari Perspektif Sharia Enterprise Theory. Jurnal Ekonomi & Keuangan Islam, 2(1), 27–39. https://doi.org/10.20885/jeki.vol2.iss1.art3
Badrudin, B., Satori, D., Komariah, A., & Kurniady, D. A. (2021). The Implementation of Pesantren Financing Based on Agribusiness Social Entrepreneurs. Jurnal Ilmiah Peuradeun, 9(1), 17. https://doi.org/10.26811/peuradeun.v9i1.504
Basri, H. (2013). The role of the Islamic religious organizations, some issues and considerations. AIC on Social Sciences, 1, 100–105.
Basri, H., Nabiha, A. K. S., & Majid, M. S. A. (2016). Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective. Gadjah Mada International Journal of Business, 18(2), 207–230. https://doi.org/10.22146/gamaijb.12574
Beshi, T. D., & Kaur, R. (2020). Public Trust in Local Government: Explaining the Role of Good Governance Practices. Public Organization Review, 20(2), 337–350. https://doi.org/10.1007/s11115-019-00444-6
Brown, L. D., & Moore, M. H. (2001). Accountability, Strategy, and International Nongovernmental Organizations. Nonprofit and Voluntary Sector Quarterly, 30(3), 569–587. https://doi.org/10.1177/0899764001303012
Chabrak, N., Haslam, J., & Oakes, H. (2019). What is accounting? The “being” and “be-ings” of the accounting phenomenon and its critical appreciation. Accounting, Auditing & Accountability Journal, 32(5), 1414–1436. https://doi.org/10.1108/AAAJ-08-2017-3097
Cordery, C., Belal, A. R., & Thomson, I. (2019). NGO accounting and accountability: past, present and future. Accounting Forum, 43(1), 1–15. https://doi.org/10.1080/01559982.2019.1593577
Creswell, J. W., Qudsy, S. Z., & Fawaid, A. (2012). Research Design: Pendekatan Kualitatif, Kuantitatif dan Mixed (Ke-3). Pustaka Pelajar.
Deming, D. J., & Figlio, D. (2016). Accountability in US Education: Applying Lessons from K–12 Experience to Higher Education. Journal of Economic Perspectives, 30(3), 33–56. https://doi.org/10.1257/jep.30.3.33
Dhanani, A., & Connolly, C. (2015). Non-governmental Organizational Accountability: Talking the Talk and Walking the Walk? Journal of Business Ethics, 129(3), 613–637. https://www.jstor.org/stable/24702963?seq=1
Hudaya, M., Smark, C., Watts, T., & Silaen, P. (2015). The Use of Accountability Reports and the Accountability Forum: Evidence from an Indonesian Local Government. Australasian Accounting, Business and Finance Journal, 9(4), 57–70. https://doi.org/10.14453/aabfj.v9i4.5
Maier, R. (2019). Self-Responsibility: Transformations. American Behavioral Scientist, 63(1), 27–42. https://doi.org/10.1177/0002764218816802
Mbiti, I. M. (2016). The Need for Accountability in Education in Developing Countries. Journal of Economic Perspectives, 30(3), 109–132. https://doi.org/10.1257/jep.30.3.109
Miles, M. B., Huberman, A. M., & Saldana, J. (2014). Qualitative Data Analysis: A Methods Sourcebook. Sage Publication.
Mohammed, N. F., Fatimah Che Kassim, C., Aqilah Sutainim, N., & Susanti Amirrudin, M. (2020). Accountability through Integrated Reporting: The Awareness and Challenges in Malaysia. Humanities and Social Sciences Letters, 8(1), 123–132. https://doi.org/10.18488/journal.73.2020.81.123.132
Muddatstsir, U. D. Al, Farida, D. N., & Kismawadi, E. R. (2018). Praktik Akuntabilitas Masjid: Studi Kasus pada Masjid Al-Akbar Surabaya. Economica: Jurnal Ekonomi Islam, 9(2), 207–231. https://doi.org/10.21580/economica.2018.9.2.2350
Purnamasari, P., & Amaliah, I. (2015). Fraud Prevention: Relevance to Religiosity and Spirituality in the Workplace. Procedia - Social and Behavioral Sciences, 211, 827–835. https://doi.org/10.1016/j.sbspro.2015.11.109
Randa, F., & Daromes, F. (2014). Transformasi Nilai Budaya Lokal dalam Membangun Akuntabilitas Sektor Publik. Jurnal Akuntansi Multiparadigma, 5(3), 477–484. https://doi.org/10.18202/jamal.2014.12.5035
Randa, F., Triyuwono, I., Ludigdo, U., & Sukoharsono, E. G. (2011). Studi Etnografi Akuntabilitas Spiritual pada Organisasi Gereja Katolik yang Terinkulturasi Budaya Lokal. Jurnal Akuntansi Multiparadigma, 2(1), 35–51. https://doi.org/10.18202/jamal.2011.04.7109
Riyanti, Y. R., & Irianto, G. (2011). Akuntabilitas Pada Lembaga Amil Zakat, Infaq Dan Shadaqah, Studi Kasus Pada Yayasan Dana Sosial Al-Falah (YDSF) Malang. Jurnal Ekonomi & Keuangan Islam, 1(2), 169–180. https://doi.org/10.20885/jeki.vol1.iss2.art4
Schmidthuber, L., Ingrams, A., & Hilgers, D. (2021). Government Openness and Public Trust: The Mediating Role of Democratic Capacity. Public Administration Review, 81(1), 91–109. https://doi.org/10.1111/puar.13298
Skedsmo, G., & Huber, S. G. (2019). Forms and practices of accountability in education. Educational Assessment, Evaluation and Accountability, 31(3), 251–255. https://doi.org/10.1007/s11092-019-09305-8
Smith, W. C., & Benavot, A. (2019). Improving accountability in education: the importance of structured democratic voice. Asia Pacific Education Review, 20(2), 193–205. https://doi.org/10.1007/s12564-019-09599-9
Stack, S. (2006). The Effect of Religiosity on Tax Fraud Acceptability: A Cross-National Analysis. Journal for the Scientific Study of Religion, 45(3), 325–351. http://www.jstor.org/stable/3838288
Steiner, S. (2012). Faith-Based Accountability Mechanism Typology. SAGE Open, 2(2), 215824401245070. https://doi.org/10.1177/2158244012450705
Suhendi, H., & Sholeh, N. S. M. (2021). Digitizing Da’wa Movement of Pesantren Baitul Hidayah Through Productive Waqf. Muharrik: Jurnal Dakwah Dan Sosial, 4(2), 365–376. https://doi.org/10.37680/muharrik.v4i02.1068
Undang Undang Republik Indonesia No. 18 Tahun 2019 tentang Pesantren, (2019).
Waked, S. S., & Yusof, M. A. B. M. (2016). What it Require to Become an Accounting Partner? Insights from Lived Experiences of Accounting Partners in the Kingdom of Saudi Arabia. International Journal of Economic Perspectives, 10(4), 552–561. https://doi.org/10.20944/preprints201705.0069.v1
Wirawan, D. T. (2019). Social Accountability Process of Islamic Boarding School: Case Study of Sidogiri Pasuruan Islamic Boarding School. International Journal of Multicultural and Multireligious Understanding, 6(1), 134. https://doi.org/10.18415/ijmmu.v6i1.497
Yuesti, A., Novitasari, L. G., & Rustiarini, N. W. (2016). Accountability of Non-Government Organization from the Perspective of Stakeholder Theory. International Journal of Accounting and Taxation, 4(2), 98-119. https://doi.org/10.15640/ijat.v4n2a7
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 The author(s)
This work is licensed under a Creative Commons Attribution 4.0 International License.
CC BY 4.0