Ascendia: Journal of Economic and Business Advancement
Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement

Analisis Konseptual Tata Kelola dan Tindak Lanjut Pengelolaan Pondok Pesantren Bani Huzaifah dalam Meningkatkan Transparansi dan Akuntabilitas

Annisa Annisa (Institut Agama Islam Negeri Bone)
Nur Aznisyah (Institut Agama Islam Negeri Bone)
Masyhuri Masyhuri (Institut Agama Islam Negeri Bone)



Article Info

Publish Date
01 Dec 2025

Abstract

This study conceptually examines the governance and follow-up management of the Bani Huzaifah Islamic Boarding School in order to strengthen the transparency and accountability of the institution, given the increasing public demand for information disclosure and administrative order in religious educational institutions. The approach used is descriptive qualitative based on literature study, with data sources in the form of regulations from the Ministry of Religious Affairs, pesantren institutional documents, and previous studies related to pesantren management, good governance, internal audit, and public accountability. The results of the study show that many Islamic boarding schools, including Bani Huzaifah, still face challenges in the form of simple financial records, limited administrative human resources, minimal use of technology, and weak documentation and follow-up monitoring mechanisms. The discussion emphasizes the importance of strengthening organizational structures, developing SOPs, implementing digital systems, and conducting continuous audits balanced with stakeholder involvement. This study concludes that modern, documented, and value-based pesantren governance is a key prerequisite for transparency and accountability, which can enhance public legitimacy and institutional sustainability.

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Journal Info

Abbrev

ascendia

Publisher

Subject

Economics, Econometrics & Finance

Description

Ascendia: Journal of Economic and Business Advancement is a peer-reviewed academic journal dedicated to the dissemination of high-quality research in economics, management, accounting, and business. The journal provides an open platform for researchers, scholars, practitioners, and academics to ...