Imelia Sahda Salsabilla
UIN Walisongo Semarang, Indonesia

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

BEST PRACTICE ACCOUNTING SEBAGAI PILAR GOOD GOVERNANCE DALAM PENGELOLAAN KEUANGAN LEMBAGA PENDIDIKAN Imelia Sahda Salsabilla; Putri Durotul Aniqoh; M. Thoriq Aziz; Abdul Wahid
Jurnal Kepemimpinan dan Pengurusan Sekolah Vol. 11 No. 3 (2026): Regular Issue (In Progress)
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jkps.v11i3.2488

Abstract

This study aims to analyze the implementation of accounting best practices as a pillar of good governance in the financial management of educational foundations in Semarang. The focus of the study includes the application of accounting practices in the financial management of educational institutions, the implementation of the principles of transparency, accountability, and efficiency, supporting and inhibiting factors in the implementation of accounting best practices, and their impact on the quality of financial governance of educational institutions. This study uses a qualitative approach with a case study type. Data collection was conducted through interviews, observation, and documentation. The research participants were the heads of the foundations. Data analysis used the interactive model of Miles and Huberman which includes data reduction, data presentation, and drawing conclusions. The results show that the implementation of accounting best practices is carried out through the preparation of planning-based budgets, routine recording of financial transactions, preparation of periodic financial reports, and strengthening a more structured financial administration system. The principles of good governance are realized through transparency of financial reports, accountability for the use of funds, and efficient management of school budgets. The main supporting factors include the commitment of foundation leaders, a culture of organizational cooperation, and awareness of public accountability, while inhibiting factors include limited human resources, low digital skills, and an administration system that is not yet fully integrated.
EPISTEMOLOGI PENAFSIRAN AYAT MUTASYĀBIHĀT DALAM AL-QUR’AN: ANALISIS KOMPARATIF ANTARA PENDEKATAN SALAF DAN KHALAF Imelia Sahda Salsabilla; Wafa Hadiratul Qudsy; Suja’i Suja’i; Mustopa Mustopa
Jurnal Manajemen Pendidikan Vol. 11 No. 3 (2026): Regular Issue (In Progress)
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v11i3.2393

Abstract

This study aims to analyze the epistemology of interpreting mutasyābihāt verses in the Qur’an through a comparative approach between the Salaf and Khalaf paradigms. This study is motivated by methodological differences in understanding mutasyābihāt verses, which influence the construction of classical and contemporary Islamic exegetical thought. The research employs a library research method with a descriptive-analytical approach. Data were collected through documentation of classical and contemporary exegetical works, scholarly articles, books, and academic works relevant to the epistemology of exegesis and mutasyābihāt verses. Data analysis was conducted using content analysis by examining epistemological patterns, interpretive methods, and the use of reason in exegesis. The results of the study indicate that Salaf epistemology is oriented toward the authority of revelation, tradition, and the principle of tafwīḍ, with a tendency to uphold textual meanings to preserve the purity of creed. Conversely, Khalaf epistemology emphasizes the integration of revelation and reason through the method of takwil, resulting in an exegetical approach that is more contextual and adaptive to modern social and intellectual developments. This study found that both approaches share the same objective, namely preserving the purity of Islamic doctrine, although they differ in their epistemological strategies. This study contributes to the development of epistemological studies of exegesis by offering an integrative perspective that balances the validity of tradition with contextual relevance. The implications of this study highlight the importance of developing a moderate and multidisciplinary tradition of exegesis in addressing the dynamics of contemporary Islamic thought.