Accountability in Islamic Educational Institutions from an Islamic Perspective Tapi Rumondang Sari Siregar
Universitas Negeri Medan
Abstract
Amidst the increasing demands for transparency and good governance, the aspect of accountability is one of the important pillars in maintaining public trust in educational institutions, including those based on Islam. This study aims to examine the concept and implementation of accountability applied in Islamic educational institutions. Using a qualitative approach, data were obtained through in-depth interviews with leaders and managers of Islamic educational institutions. Data were analyzed using thematic analysis methods with the steps of transcription, initial coding, theme identification, theme review, and interpretation and drawing conclusions. The results of the study indicate that accountability from an Islamic perspective does not only refer to the obligation of accountability to humans (horizontal), but also to Allah Azza wa Jalla (vertical). The concept of amanah, amar ma^ruf nahi munkar, maslahah ummat, ihsan, ikhlas, and rahmah are Islamic values that form the concept of accountability in educational institutions. This study recommends the integration of Islamic values to strengthen accountability as a basis for developing governance in Islamic educational institutions.
