<![CDATA[The implementation of Islamic fin-ancial management principles in educational institutions represents an underexplored domain, particularly in Indonesia where Islamic education is expanding. This study aims to analyze the implementation of sharia financial management principles from the perspective of Islamic accounting at Sekolah Bosowa Bina Insani (SBBI), Bogor. Using a qualitative case study approach with a religiosity paradigm, data were collected through in-depth interviews with five key informants, documentation studies, and direct observation. Results indicate that SBBI has strongly internalized eleven sharia principles in its financial management: tawhid, justice, maslahah, cooperation (ta'awun), balance (tawazun), accountability, brotherhood (ukhuwah Islamiyah), truthfulness, timeliness, professional expertise, and transparency. These principles manifest in organizational culture and informal practices rather than explicit formal adoption of PSAK Syariah. The study concludes that Islamic accounting principles can be effectively embedded in educational institutions through value internalization, complementing conventional standards (ISAK No. 35). This research contributes to the literature on Islamic accounting applications in non-profit education sector and provides a model for Islamic schools seeking to formalize sharia-based financial governance.]]>
Copyrights © 2026
