Abdillah Mundir
Universitas Yudartha Pasuruan

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Analisis Akuntabilitas dan Transparansi dalam Pengelolaan Dana Operasional Sekolah pada Lembaga Pendidikan Berbasis Pesantren Ainun Khafidhotul; Abdillah Mundir
Kartika: Jurnal Studi Keislaman Vol. 6 No. 3 (2026): Kartika: Jurnal Studi Keislaman (August)
Publisher : Lembaga Pendidikan Tinggi Nahdlatul Ulama (LPT NU) PCNU Kabupaten Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59240/kjsk.v6i3.793

Abstract

The management of school operational funds is a crucial element in educational management, as it directly impacts the teaching and learning process, the provision of facilities and infrastructure, and the improvement of the quality of educational services. The success of fund management depends not only on the amount of the budget received, but also on the application of the principles of accountability and transparency at every stage. In response to increasing public demands and the complexity of educational organizations, schools are required to manage their finances openly and accountably. This study aims to examine the process of managing school operational funds, identify the forms of accountability and transparency applied, and analyze the management of operational funds based on these principles at SMK Pesantren Terpadu Ngembeh, Dlanggu, Mojokerto. The research employs a qualitative approach, with data collection techniques including in-depth interviews, observation, and document studies. Key informants include the school principal, the treasurer, and the head of administration. The findings are presented through a description of the reality of student operational fund management at the school, including the challenges in implementing accountability and transparency. This study is also expected to provide practical contributions in the form of strategic recommendations for professional, transparent, and accountable financial governance, as well as theoretical contributions to the development of studies in educational financial management
Determinan Loyalitas Nasabah pada Perbankan Syariah: Analisis Peran Switching behavior Lailatul Maslakhah; Muhammad Nizar; Abdillah Mundir
Kartika: Jurnal Studi Keislaman Vol. 6 No. 3 (2026): Kartika: Jurnal Studi Keislaman (August)
Publisher : Lembaga Pendidikan Tinggi Nahdlatul Ulama (LPT NU) PCNU Kabupaten Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59240/kjsk.v6i3.877

Abstract

This study analyzes the influence of service quality, sharia compliance, and digital banking on customer loyalty, with switching behavior as a mediating variable among customers of Bank Syariah Indonesia (BSI) KCP Pandaan. Using an explanatory quantitative approach, primary data were collected from 100 respondents through purposive sampling and analyzed using SmartPLS-based SEM. The results show that sharia compliance has a negative and significant effect on switching behavior, meaning stronger implementation of sharia principles reduces customers' tendency to switch banks. However, service quality and digital banking show no significant effect on switching behavior. Switching behavior is also found unable to mediate the relationships between the independent variables and customer loyalty. These findings confirm that loyalty in Islamic banking is driven more by commitment to sharia principles than by functional service or digital technology. The study is limited to one branch office with a small sample, so further testing across broader areas is needed. Practically, Islamic banks should strengthen sharia compliance as their main strategy to retain customers. This research offers a fresh perspective on switching behavior by positioning sharia compliance as the primary determinant of customer loyalty amid increasingly intense banking competition