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Journal : International Conference on Islamic Economic

Challenges and Strategies in Achieving Financial Transparency at Tadika Al Fikh Orchard Pendamar Indah Selangor Malaysia Ritonga, Alya Annisa Salwa; Amalia, Alfi
International Conference on Islamic Economic (ICIE) Vol. 5 No. 1 (2026): April
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/wpnhgv28

Abstract

This study aims to analyze the implementation of financial management transparency at Tadika Al-Fikh Orchard Pandamar Indah and to examine the role of Islamic values in financial practices within an early childhood Islamic educational institution. The research employs a qualitative approach with a descriptive-interpretative design to gain an in-depth understanding of the dynamics of financial governance in an Islamic institutional context. The research participants included the principal, treasurer, teachers, and representatives of parents. Data were collected through in-depth interviews, non-participant observation, and document analysis. Data analysis was conducted through the stages of data condensation, data display, and conclusion drawing and verification. The validity of the findings was ensured through source and method triangulation techniques. The findings indicate that efforts toward financial transparency have been undertaken through the periodic disclosure of fund utilization to parents. However, the implementation has not yet been standardized within a systematically documented reporting system. The main challenges include limited technical competence of financial administrators, reliance on manual bookkeeping systems, and minimal use of digital technology in financial administration. Furthermore, Islamic values such as amanah (trustworthiness), tabligh (transparency in conveying information), and fathanah (professional competence) are understood as moral foundations in financial management, yet they have not been fully integrated into operational procedures and accountable, measurable reporting mechanisms. This study highlights that strengthening financial transparency and accountability in Islamic educational institutions requires integrating human resource development, digital financial systems, and the internalization of Islamic values to achieve professional, sustainable, and integrity-driven governance practices.
Strategies of Sharia-Based Human Resource Management in the Implementation of an Islamic Curriculum at Happy Hive Playschool & Preschool Malaysia Asmika, Fitri Dara; Amalia, Alfi
International Conference on Islamic Economic (ICIE) Vol. 5 No. 1 (2026): April
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/icie.v5i1.467

Abstract

The implementation of an Islamic curriculum in early childhood education institutions frequently encounters challenges related to inconsistent instructional practices caused by variations in teachers’ competencies, diverse educational backgrounds, and the suboptimal integration of Sharia values within the human resource management system. This condition reflects a gap between the design of the Islamic curriculum and its practical implementation in classroom settings. This study aims to analyze Sharia-based human resource management strategies, describe the implementation of the Islamic curriculum, and identify the role of HR management in supporting the consistency of curriculum implementation at Happy Hive Playschool & Preschool Malaysia. The study employed a descriptive qualitative approach with a case study design. Data were collected through observation, in-depth interviews, and documentation, and were analyzed interactively through data reduction, data display, and conclusion drawing. Triangulation techniques were applied to ensure data validity. The findings reveal that Sharia-based HR management strategies are implemented through character- and competency-based recruitment, continuous training and mentoring, and performance evaluation grounded in the principles of amanah (trustworthiness), ‘adl (justice), and ihsan (excellence). The Islamic curriculum is implemented through play-based learning, habituation of worship practices, and teachers’ role modeling. However, differences in teachers’ pedagogical and spiritual readiness continue to influence the equity of learning outcomes. This study affirms that the success of the Islamic curriculum is strongly determined by systematic and sustainable HR management integrated with the enhancement of teachers’ professional and spiritual competencies.