AKUNTABILITAS BERBASIS AMANAH PADA PONDOK PESANTREN

Abdul Gafur, Rais Abdullah, Rabiatul Adawiyah

Abstract


Abstrak - Akuntabilitas Berbasis Amanah pada Pondok Pesantren

Tujuan Utama - Penelitian ini bertujuan untuk mengonstruksi konsep akuntabilitas pondok pesantren berdasarkan perspektif amanah.

Metode - Penelitian ini menggunakan studi kasus tunggal pada sebuah pondok pesantren. Beberapa pengurus pondok pesantren dan santri menjadi informan untuk mengonstruksi konsep akuntabilitas.

Temuan Utama - Penelitian ini memformulasikan akuntabilitas berbasis amanah. Formulasi tersebut mengandung nilai religius dan spiritual. Akuntabilitas ini didefinisikan sebagai bentuk pertanggungjawaban yang berorientasi kepada Tuhan untuk menciptakan dan mendistribusikan kesejahteraan dan nilai tambah bagi santri, pengasuh, pengelola, masyarakat, dan alam sekitar.

Implikasi Teori dan Kebijakan - Penelitian ini berhasil mengintegrasikan data empiris akuntabilitas dengan konsep amanah dalam shariah enterprise theory. Konsep akuntabilitas berbasis amanah dapat ditransfer menjadi praktik akuntabilitas pada berbagai organisasi berbasis syariah.

Kebaruan Penelitian - Akuntabilitas berbasis amanah merupakan konsep baru sebagai kekhasan pondok pesantren.

 

Abstract - Trust-Based Accountability in Islamic Boarding Schools

Main Purpose - This study aims to construct a boarding school accountability concept based on a mandate perspective.

Method - This study uses a single case study in an Islamic boarding school. Several boarders of Islamic boarding schools and students became informants in constructing the concept of accountability.

Main Findings - This study formulates trust-based accountability. This formulation contains religious and spiritual values. Accountability is defined as a form of accountability oriented to God to create and distribute welfare and added value to students, caregivers, managers, society, and the surrounding environment.

Theory and Practical Implications - This study succeeded in integrating empirical data on accountability with the concept of trust in shariah enterprise theory. The concept of trust-based accountability can be transferred to accountability practices in various sharia-based organisations.

Novelty - Trust-based accountability is a new concept as a peculiarity of Islamic boarding school.


Keywords


akuntabilitas; amanah; pondok pesantren; shariah enterprise theory

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.12.1.06

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