Jurnal Ilmiah Akuntansi dan Bisnis
Vol 16 No 2 (2021)

Revealing The Accountability of Nurul Haromain Islamic Boarding Schools: A Phenomenological Study

Siti Rodliyah (Unknown)
Ali Djamhuri (Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Indonesia)
Yeney Widya Prihatiningtias (Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Indonesia)



Article Info

Publish Date
25 Jul 2021

Abstract

The objective of this study is to reveal the sense of accountability at Nurul Haromain Islamic boarding school. Qualitative method and interpretive paradigm were used to understand and explain the accountability practice phenome, and phenomenological approach was used to reveal the sense of accountability based on the experience of individuals, in this case the administrators of the school. This study finds that the sense of accountability is very contextual depending on the space and time as well as individuals who sense it. For the school administrators, accountability is practiced upon the amanah (mandate) that the school should serve as a dakwah institution and the manager of community’s fund in the form of community services and proper financial management. The implication of such accountability is ensured by their faith quality and the enforcement of ethics and morality by human resource seasoned in Islamic boarding school environment. Keywords: accountability, mandate, phenomenology, Islamic boarding school

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Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...