• Nur handayani Brawijaya University
  • Unti ludigdo Brawijaya University
  • Rosidi * Brawijaya University
  • Roekhudin * Brawijaya University



Purpose - The purpose of this study is to interpret the concept of financial accountability from a prophetic point of view on financial acceptance activities at the Hidayatullah Islamic Boarding School Foundation Foundation.

Design / Methodology / Approach - This study uses an interpretive paradigm with an ethnomethodological approach. This is done to see social reality and reflect to understand the context or events that are happening.

Findings - the result of this research is that the revenue at Hidayatullah Islamic Boarding School Foundation uses a centralized revenue mechanism and revenue management based on its management authority. All contextual actions that appear in the activism of acceleration acceptance accountability reflect one of the prophetic characteristics, Shiddiq.

Practical Implications - In the context of Islamic boarding schools as Islamic entities that continue to change according to the times and still adhere to Islamic values, it is hoped that the results of this research can be used as a practice guide and the development of financial accountability by the management of the boarding school.

Originality / value - In November 2017, Bank Indonesia (BI) in collaboration with the Indonesian Institute of Accountants (IAI) launched Islamic Boarding School Accounting Guidelines (PAP). This research has a novelty, namely the concept of Islamic boarding school accountability based on prophetic characteristics.


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How to Cite

handayani, N., ludigdo, U., *, R., & *, R. (2021). THE CONCEPT OF SHIDDIQ IN FINANCIAL ACCOUNTABILITY: AN ETHNOMETHODOLOGY STUDY OF BOARDING SCHOOL FOUNDATION. The International Journal of Accounting and Business Society, 29(3), 63–98.

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