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Proceedings of the 7th International Conference on Innovation in Education, Science, and Culture, ICIESC 2025, 16 September 2025, Medan, Indonesia

Research Article

Accountability in Islamic Educational Institutions From an Islamic Perspective

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  • @INPROCEEDINGS{10.4108/eai.16-9-2025.2361009,
        author={Tapi  Rumondang Sari Siregar and Ramdhansyah  Ramdhansyah and Tuti  Sriwedari and Esa  Setiana},
        title={Accountability in Islamic Educational Institutions  From an Islamic Perspective},
        proceedings={Proceedings of the 7th International Conference on Innovation in Education, Science, and Culture, ICIESC 2025, 16 September 2025, Medan, Indonesia},
        publisher={EAI},
        proceedings_a={ICIESC},
        year={2026},
        month={3},
        keywords={accountability islamic educational institutions islamic accountability},
        doi={10.4108/eai.16-9-2025.2361009}
    }
    
  • Tapi Rumondang Sari Siregar
    Ramdhansyah Ramdhansyah
    Tuti Sriwedari
    Esa Setiana
    Year: 2026
    Accountability in Islamic Educational Institutions From an Islamic Perspective
    ICIESC
    EAI
    DOI: 10.4108/eai.16-9-2025.2361009
Tapi Rumondang Sari Siregar1,*, Ramdhansyah Ramdhansyah1, Tuti Sriwedari1, Esa Setiana1
  • 1: Accounting Department, Universitas Negeri Medan, Indonesia
*Contact email: tapirumondang@unimed.ac.id

Abstract

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, Hisbah and Transparency, Internalization of Moral-Spiritual Accountability, Participatory Decision Making Based on Islamic Values, and Integrity as the Foundation of Islamic Educational Institutions' Ethics are Islamic values that form the concept of accountability in educational institutions.

Keywords
accountability, islamic educational institutions, islamic accountability
Published
2026-03-18
Publisher
EAI
http://dx.doi.org/10.4108/eai.16-9-2025.2361009
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