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

Author Biography

Inten Meutia

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

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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