JAMINAN MUTU MANAJEMEN KEUANGAN BERBASIS AKUNTABILITAS DALAM PERSPEKTIF SYARIAH DI SEKOLAH
Abstract
This study aims to determine the practice of accountability-based quality assurance in the
perspective of Islamic financial management at SMK Muhammadiyah 1 Kapasan-Surabaya.
This research data is the result of observations in the field through interviews with 3
informants, namely the principal, vice principal and treasurer. The theory used is Sharia
'Enterprise Enterprise Theory (SET), the concept of accountability based on justice and honesty.
The research approach used is a case study. This study uses the Yin analysis method to analyze
qualitative data. The results showed that in the accountability of school financial management
there are values of spirituality such as monotheism and caliph that influence the existence of
vertical accountability practices and horizontal accountability in schools both financial
management.
Keywords: financial management accountability, the concept of accountability based on
monotheism and khalifah, sharia'te enterprise theory.
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