FINANCIAL ACCOUNTABILITY IN COOPERATIVE MANAGEMENT: EVIDENCE FROM MODERN ISLAMIC BOARDING SCHOOLS

Authors

  • Mirza Abrar Zulkarnen
  • Evriyenni Evriyenni Universitas Islam Negeri Ar-Raniry Banda Aceh
  • Dara Amanatillah

Keywords:

Accounting, Finance, Competence, Accountability, Islamic Boarding School

Abstract

Islamic boarding schools (pesantren) are Islamic educational institutions that not only function as centers of religious education but also have social and economic roles in society. This study aims to analyze the influence of understanding financial accounting standards and management competency on the accountability of financial reporting management in modern Islamic boarding school cooperatives in Aceh Besar. This study uses a quantitative approach to examine the relationship between variables. The population in this study were the management of modern Islamic boarding school cooperatives in Aceh Besar, with a sample of 30 respondents determined through purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that partially understanding financial accounting standards does not significantly influence the accountability of financial reporting management. Conversely, management competency has a positive and significant effect on the accountability of financial reporting management. Simultaneously, both independent variables significantly influence the accountability of financial reporting management.

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Published

2026-05-01

Issue

Vol. 1 No. 1 (2026): IJSED: International of Sharia Economics and Development

Section

Articles

License

Copyright (c) 2026 Evriyenni Evriyenni, Mirza Abrar Zulkarnen, Dara Amanatillah

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