2021
DOI: 10.24843/jiab.2021.v16.i02.p12
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Revealing The Accountability of Nurul Haromain Islamic Boarding Schools: A Phenomenological Study

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 individua… Show more

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Cited by 5 publications
(7 citation statements)
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“…According to Abuddin Nata, "contextual understanding" is an effort to understand the verses of the Koran in accordance with the context and historical aspects of the verse, so that ideas or true intentions emerge from everything that is stated by the Koran. In this case, contextual has three main meanings: (1) an effort to interpret in order to anticipate actual problems that are generally urgent, so that contextual meaning is synonymous with situational; (2) meaning that sees past, present, and future relationships; where something will be seen from the perspective of historical meaning first, current functional meaning second, and predictive meaning (which is considered relevant) in the future; and (3) placing a link between historical meaning and current functional meaning (Rodliyah et al, 2021).…”
Section: Textual and Contextual Approach To Islamic Studiesmentioning
confidence: 99%
“…According to Abuddin Nata, "contextual understanding" is an effort to understand the verses of the Koran in accordance with the context and historical aspects of the verse, so that ideas or true intentions emerge from everything that is stated by the Koran. In this case, contextual has three main meanings: (1) an effort to interpret in order to anticipate actual problems that are generally urgent, so that contextual meaning is synonymous with situational; (2) meaning that sees past, present, and future relationships; where something will be seen from the perspective of historical meaning first, current functional meaning second, and predictive meaning (which is considered relevant) in the future; and (3) placing a link between historical meaning and current functional meaning (Rodliyah et al, 2021).…”
Section: Textual and Contextual Approach To Islamic Studiesmentioning
confidence: 99%
“…Good financial management requires accountability in terms of processes and control mechanisms, and from the side of implementing activities, both individuals and groups are trusted to do this. Accountability is not only providing information in the form of financial statements but also about noble moral values and the responsibility of individuals in an organization (Rodliyah et al, 2021). This financial management is required to be accountable, considering that the funds' management is funds entrusted by the community to be further managed for religious purposes.…”
Section: Introductionmentioning
confidence: 99%
“…Religious organizations are organizations that cannot be separated from accounting as part of accountability. There are several studies involving accounting in religious organizations (Basri et al, 2016;Ihsan & Ibrahim 2011;Kismawadi et al, 2018;Mensah 2016;Meutia & Daud, 2021;Mutch, 2016;Rodliyah et al, 2021;Siswantoro et al, 2018;Yasmin et al, 2014) Pesantren-based educational organizations are organizations that require financial reporting accountability (Basri et al, 2016 et al, 2021). In research Basri et al (2016), informants argue that formal accountability mechanisms, especially accounting, are very good in Islamic religious organizations.…”
Section: Introductionmentioning
confidence: 99%
“…Good financial management requires accountability in terms of processes and control mechanisms, and in terms of implementing activities, both individuals and groups are trusted to do this. Accountability does not only provide information in the form of financial reports but also about noble moral values and individual responsibilities in an organization (Rodliyah et al, 2021).…”
Section: Introduction 11 Research Backgroundmentioning
confidence: 99%