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Makna Konsep Akuntabilitas dan Transparansi dari Perspektif Al-Kindi Rahmatika, Armizha; isnalita, isnalita
AL-QARDH Vol 3 No 1 (2018): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

Cases of bribery involving auditors and auditees become one form of fraud that is difficult to detect. This is because of both parties are equally enjoying the benefits of the outcome of such unethical and immoral behavior. The increasing number of corruption cases, specifically bribes in the government sector from year to year in Indonesia makes the role of public sector auditors such as BPK RI questioned. In addition, some of the perpetrators of corruption are adherents of Islam, which is interesting to criticize because Islam is a religion that upholds the value of honesty and truth. This research used qualitative research method with postmodernism paradigm because the researcher wanted to study the relevance of classical Islamic philosopher, Al-Kindi
Sharia Enterprise Based Control Management and Cultural Control in an Islamic Boarding School Rahmatika, Armizha; Nafidah, Lina Nasehatun
InFestasi Vol 21, No 2 (2025): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v21i2.32279

Abstract

This study aims to assess the revitalization of the management systems of Islamic educational institutions, particularly Islamic boarding schools (Tebuireng), focusing on modernization and declining student numbers. This research is unique in its creation of an internal control system based on the principle of amanah (trust) from Sharia Enterprise Theory (SET), the tension between traditional controls (constraining) and the necessity for adaptive innovation (enabling) is addressed in this research. The outcomes demonstrate that the management system was successfully revitalized by utilizing the amanah principle as a philosophical and practical approach.  This principle instills a direct system of accountability that includes God (the hablunminallah) and people (the hablunminannas), such as parents and donors.  Implementation of strategies involves utilizing diagnostic tools to recognize problems like old buildings) and interactive tools to implement new plans, such as the "Sak Ambané Santri Siji" program for improving infrastructure and the utilization of information systems based on computers for academic endeavors and finances.  As such, the number of students increased significantly, which increased the school's popularity and maintained its status. This approach fosters collaborative and participatory systemic oversight through dialogue.