The meaning of financial accountability in Islamic boarding schools: The case of Indonesia


Abstract

Objective: This study aims to determine and understand the concept of financial accountability in Islamic boarding schools or pesantren. The research is conducted at a pesantren in South Sumatra, which functions as a center for Islamic education and social and business activities. 

Research Design & Methods: The research data were obtained through in-depth interviews with pesantren administrators. This study uses transcendental phenomenology to analyze qualitative data.

Findings: This study found three themes: the nematic of the research informants' experiences, namely Amanah, trust, and Transparency.  This study reveals three essential things: first, Accountability in the perspective of the pesantren manager consists of accountability to God, the owner of the pesantren, students, and donors/donors. Second, the manifestation of the implementation of financial accountability is financial recording and reporting. Third, Transparency in understanding pesantren managers is an openness among pesantren administrators.

Contribution & Value Added: This study reveals the understanding held by pesantren management in practicing accounting in pesantren.


Keywords

accountability; financial accountability; Islamic accountability; Islamic boarding school; pesantren; phenomenology

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Published : 2021-06-01


MeutiaI., & DaudR. (2021). The meaning of financial accountability in Islamic boarding schools: The case of Indonesia. International Entrepreneurship Review, 7(2), 31-41. https://doi.org/10.15678/IER.2021.0702.03

Inten Meutia  inten.26@gmail.com
University Sriwijaya, Department of Accounting  Indonesia
https://orcid.org/0000-0002-2418-0283

PhD in Accounting; Associate Professor at the University of Sriwijaya (Indonesia). Her research interests include Islamic accounting and financial accounting.

Correspondence to: Dr Inten Meutia, Faculty of Economics, University Sriwijaya, Indonesia, e-mail:
intenmeutia@unsri.ac.id


Rochmawati Daud 
University Sriwijaya Indonesia  Indonesia
https://orcid.org/0000-0001-9899-5146

Master in Accounting; Lecturer at the University of Sriwijaya (Indonesia). Her research interests include public sector accounting and financial accounting.

Correspondence to: Ms. Rochmawati Daud, Faculty of Economics, University Sriwijaya, Indonesia, e-mail: rochmawati_daud@unsri.ac.id






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