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AUDIT INTERNAL DALAM PENGELOLAAN DANA BOS PADA MADRASAH MELALUI PERSPEKTIF MANAJEMEN PENDIDIKAN Fatimah, Nur; Syarif, Devyanthi; Suhada, Wiwin; Badrudin, Badrudin; Zaqiah, Qiqi Yuliati
Tadbir: Jurnal Manajemen Pendidikan Islam Vol 14 No 1 (2026): Tadbir: Jurnal Manajemen Pendidikan Islam
Publisher : LP2M IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/tjmpi.v14i1.6676

Abstract

The management of School Operational Assistance (BOS) funds in madrasahs plays a crucial role in supporting educational operations and improving quality. However, various field findings indicate ongoing inefficiencies, lack of transparency, and weak internal control systems in the management of these funds. This background highlights the need for a critical examination of the role of internal audit in the financial governance system of madrasahs, particularly from the perspective of Islamic educational management, which emphasizes accountability, trustworthiness (amanah), and integrity. This study aims to answer the central question: What is the role and urgency of internal audit in managing BOS funds in madrasahs from the perspective of Islamic educational management? The method used is a literature study with a descriptive qualitative approach, analyzing national and international literature related to internal audits, BOS fund governance, and Islamic management principles. The findings indicate that internal audits, when professionally designed and implemented in alignment with Islamic values, can significantly enhance transparency, efficiency, and accountability in the management of BOS funds. Moreover, the application of value-based Islamic internal audits positively contributes to strengthening financial ethics and increasing public trust in madrasahs. This study offers a conceptual contribution to enriching the literature on Islamic educational management and serves as a strategic reference for policymakers and madrasah administrators.