Integration of Islamic Values in Islamic Boarding School Budget Planning: Reflections on Accountable Financial Governance

This study explores how Islamic values are integrated into budget planning practices in Islamic boarding schools (pesantren) as a foundation for accountable financial governance. While prior studies on pesantren accountability have predominantly focused on financial reporting and sharia accounting compliance, limited attention has been given to the budgeting stage as a strategic locus of value-based decision making. Employing a qualitative multiple case study design with a grounded analysis approach, this research draws on in-depth interviews with leaders, principals, and financial managers from three Islamic boarding schools in Deli Serdang Regency, Indonesia. The findings reveal that four core Islamic values amanah, ihsan, ‘adala, and maslahah ummah are systematically embedded in budgeting mechanisms through layered verification, participatory deliberation, and benefit-oriented prioritization. This study contributes to Islamic accountability literature by proposing a value-based budgeting model that integrates managerial professionalism with spiritual accountability.