The implementation of spiritual and financial accountability in Islamic boarding school

Islam views that accountability should not only be aimed at humans but also Allah. Pesantren, one of the Islamic-based religious institutions, has aided in addressing educational demands a wider segment society. There are ongoing requests for pesantren to display more suitable ways as they obtain money from stakeholders. Since believes financially oriented is worshipping Allah and obtaining blessings, current research introduce critical themes accountability. We were interviewed ten key informants Assalafi Al Fithrah Islamic Boarding School, Surabaya. By using phenomenology method, we found three First, spiritual reflected by sincere heart noble goal. They work reasons than just financial aim welfare, do their khidmah (dedicate or submission).They hope assist both students neighborhood surrounding boarding school offering welcoming places prayer holding frequent preaching events. In term program accountability, every activity an must reported order ensure it accountable. Each widely published official web site social media. Financial adaptation PSAK 45 preparation statements. The school, on other hand, concluded reporting restricted paper exclusively. Real responsibility schools comes publicly disclosing development, greater sermon attended community.