Abstract
Purpose - The purpose of this study is to interpret the concept of financial accountability from a prophetic point of view on financial acceptance activities at the Hidayatullah Islamic Boarding School Foundation Foundation.Design / Methodology / Approach - This study uses an interpretive paradigm with an ethnomethodological approach. This is done to see social reality and reflect to understand the context or events that are happening.Findings - the result of this research is that the revenue at Hidayatullah Islamic Boarding School Foundation uses a centralized revenue mechanism and revenue management based on its management authority. All contextual actions that appear in the activism of acceleration acceptance accountability reflect one of the prophetic characteristics, Shiddiq.Practical Implications - In the context of Islamic boarding schools as Islamic entities that continue to change according to the times and still adhere to Islamic values, it is hoped that the results of this research can be used as a practice guide and the development of financial accountability by the management of the boarding school.Originality / value - In November 2017, Bank Indonesia (BI) in collaboration with the Indonesian Institute of Accountants (IAI) launched Islamic Boarding School Accounting Guidelines (PAP). This research has a novelty, namely the concept of Islamic boarding school accountability based on prophetic characteristics.
Highlights
The organization must be able to provide accountability to stakeholders as an indicator of good governance (Karim, 2010; Xue & Hong, 2016)
The results of this study focus on the mechanism of acceptance and grouping of income from the Hidayatullah Islamic Boarding School Foundation (YPPH)
The income referred to in this discussion is the entire cash flow that goes to YPPH's Finance Department
Summary
The organization must be able to provide accountability to stakeholders as an indicator of good governance (Karim, 2010; Xue & Hong, 2016). A boarding school is an example of a non-profit organization engaged in education (Islam). It is not an exaggeration if management in Islamic boarding schools needs to have an integrative goal, a combination of worldly and eternal elements. The combination of these two elements in an Islamic perspective is regulated in the Qur'an by obeying the orders and leaving His prohibitions (Taufiq, 2015). A non-profit organizations do not aim to maximize shareholder wealth, but non-profit organizations carry out activities in society to increase social values (Ardini, 2019; Ardini, et al, 2016)
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