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All Journal Jurnal Ilmiah Manajemen Kesatuan IIJSE
Masiyah Kholmi
Universitas Muhammadiyah Malang, Indonesia
Economics, Econometrics & Finance Social Sciences

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Building Sustainable Pesantren Financial Accountability: Family Culture Transformation in Governance System Ammar Tsaqif; Masiyah Kholmi; Driana Leniwati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

Good Corporate Governance (GCG) is an essential principle in ensuring accountability in Islamic educational institutions, including pesantren. This study investigates the role of family culture in enhancing financial accountability within pesantren's governance systems. The research problem arises from the lack of formal financial management systems in many pesantren, leading to reduced public trust and sustainability. The research aims to explore how family-based leadership can support the development of transparent and accountable financial management practices in pesantren. A qualitative case study approach was employed at Pondok Pesantren Nurul Ulum in Malang, East Java, involving interviews with key management members. Findings indicate that while the pesantren lacks formal regulations regarding public funding sources and sanctions, its family-based leadership fosters accountability through strong internal control and moral responsibility. The study concludes that incorporating family values into financial governance can enhance transparency and sustainability in pesantren management.
A Multidimensional Construction of the Meaning of Income from an Auditor’s Perspective Harti Novika Wiradhika; Masiyah Kholmi; Eko Handayanto
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 3 (2026): JIMKES Edisi Mei 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i3.5076

Abstract

Auditors play a critical role in maintaining the credibility of financial reports and public trust. This study aims to clarify the meaning of income from the perspectives of junior and senior auditors. The research method used is a qualitative descriptive case study approach, through data collection in the form of in-depth interviews, observations, and documentation of auditors working at the public accounting firm. The data was analyzed using NVivo14 software to identify themes in the interview results. The results showed that auditors interpreted their income in four main dimensions, namely the material dimension (fulfillment of needs and future savings), non-material dimension (professional recognition and appreciation for performance), fairness dimension (reflection of equality between workload and compensation and system transparency), and spiritual dimension (income as sustenance predetermined by God, halal, and a blessing). This study contributes by providing a multidimensional understanding of auditors’ income encompassing material, non-material, fairness, and spiritual aspects while offering practical insights for designing more holistic and value-driven compensation systems.
Co-Authors Ammar Tsaqif Driana Leniwati Eko Handayanto Harti Novika Wiradhika