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All Journal Journal of Islamic Contemporary Accounting and Business
Abdul Kodir
Institution SEBI Institute of Islamic Studies-Indonesia
Economics, Econometrics & Finance

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The Application of The Principles of Amanah and Maslahah in School Financial Management at Islamic Schools Purwanto Purwanto; Abdul Kodir; Efri Syamsul Bahri
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 2 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i2.901

Abstract

This study aims to analyze the implementation of the principles of amanah and maslahah in the financial management of Islamic schools from the perspective of Sharia accounting. The study employed a qualitative approach using content analysis assisted by NVivo software on 40 national and international articles related to Islamic school financial management, Sharia accounting, and the principles of amanah and maslahah. Data analysis was conducted through open coding, axial coding, theme development, coding similarity matrix using the Jaccard’s Coefficient approach, as well as Tree Map and Concept Map visualizations to identify relationships among research themes. The findings indicate that the dominant themes in Islamic school financial management are financial transparency, amanah in financial management, and accountability of educational funds. The Coding Similarity Matrix results show a strong relationship between financial transparency and accountability of educational funds, while the principle of maslahah demonstrates a significant relationship with the management of Islamic social educational funds. The implementation of maslahah is reflected through the management of zakat, infaq, sadaqah, and waqf funds for educational subsidies, scholarships, and school facility development. Furthermore, the implementation of amanah principles is reflected in transparency, internal supervision, and accountability, whereas the principle of maslahah emphasizes social benefit and the sustainability of Islamic education. This study concludes that integrating amanah and maslahah principles can create transparent, accountable, effective, and sustainable financial governance in Islamic schools.
Co-Authors Efri Syamsul Bahri Purwanto Purwanto