Abstract
This research aims to know the process of social aspects influenced the importance of accountability in an organization of Islamic religious education that is don't give priority to profits in its operational activities, in Indonesia is often referred to as boarding schools. In order to further deepen the social accountability of the process, then the researchers used a qualitative research method with approach case studies boarding school Sidogiri Pasuruan. As for the analysis tools used are interactive analysis. As noted, there are more and more accountability role played in ancient civilizations and pre-modern societies. Therefore, at this time, the case for tracing the genealogy of accountability as a follow up said is best seen as a presumption that requires further examination. One of them is about the accountability of boarding schools which is rich in religious values and culture as a form of the spread of Islam. The dynamic life of boarding schools has been proven with the involvement of active participation in providing service to the community and many aspects of life that always accompany it. Interestingly, in terms of financial resources, the pesantren depends not only on the parents of the students, but also other sources of funding. The existence of this mandate, then boarding schools are definitely required to conduct financial accountability. These principles are very in line with the principles of Islamic law. It is closely related to surat Al-Baqarah verse 282 and 283 goals for the benefit of the people, i.e. If there is a transaction then write so that measurements obtained in a fair manner, not preferential treatment and is not reduced (ash-Syu'ara v. 181-184). Can be said to forbid these forms of transactions contrary to the Shariah.
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