伊斯兰寄宿学校财务问责制的意义:以印度尼西亚为例

Inten Meutia, Rochmawati Daud
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引用次数: 2

摘要

目的:本研究旨在确定和理解伊斯兰寄宿学校或寄宿家庭的财务问责制概念。这项研究是在南苏门答腊岛的一个修道院进行的,该修道院是伊斯兰教育、社会和商业活动的中心。研究设计与方法:通过对企业管理人员的深度访谈获得研究数据。本研究运用先验现象学分析质性资料。研究发现:本研究发现了三个主题:研究举报人的经历的向列,即阿曼纳,信任和透明度。本研究揭示了三件重要的事情:第一,从学生管理者的角度来看,问责制包括对上帝、对学生所有者、对学生和对捐赠者/捐赠者的问责制。第二,实行财务问责制的表现形式是财务记录和报告。第三,对用户管理者的透明理解是用户管理者之间的一种开放性。贡献与增值:本研究揭示了会计会计实务中会计会计管理的认识。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The meaning of financial accountability in Islamic boarding schools: The case of Indonesia
Objective: This study aims to determine and understand the concept of financial accountability in Islamic boarding schools or pesantren. The research is conducted at a pesantren in South Sumatra, which functions as a center for Islamic education and social and business activities.  Research Design & Methods: The research data were obtained through in-depth interviews with pesantren administrators. This study uses transcendental phenomenology to analyze qualitative data. Findings: This study found three themes: the nematic of the research informants' experiences, namely Amanah, trust, and Transparency.  This study reveals three essential things: first, Accountability in the perspective of the pesantren manager consists of accountability to God, the owner of the pesantren, students, and donors/donors. Second, the manifestation of the implementation of financial accountability is financial recording and reporting. Third, Transparency in understanding pesantren managers is an openness among pesantren administrators. Contribution & Value Added: This study reveals the understanding held by pesantren management in practicing accounting in pesantren.
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