<![CDATA[Accountability in education financing is a key aspect of achieving transparent and effective education governance. Accountable financial management not only serves as a form of accountability for the use of education funds but also plays a role in improving the quality of governance in educational institutions. This study aims to analyze the concept of accountability in education financing, identify the principles of accountable financial management, and analyze the role of accountability in achieving transparent and effective educational governance from the perspectives of educational management and Islamic values. This study employs a qualitative method using a content analysis approach. Research data were obtained from various scientific sources, including books, national and international journal articles, policy documents, and relevant laws and regulations. Data analysis was conducted using content analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. The results of the analysis indicate that accountability in education financing plays a crucial role in enhancing transparency, effectiveness, and the quality of education governance. Principles of accountability such as transparency, responsibility, effectiveness, efficiency, and participation align with Islamic values such as trustworthiness (amanah), honesty (ṣidq), justice (al-'adl), responsibility (mas'uliyyah), consultation (shura), and the public interest (maslahah). Furthermore, the use of digital technology has proven to support the strengthening of accountability and transparency systems in the management of education funding. The results of this study can serve as a conceptual foundation for the development of transparent, effective, and accountable educational governance and as a reference for educational institution administrators in integrating the principles of good governance and Islamic values into the management of education funding.]]>
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