An Analysis of the Impact of ZISWAF Management on Transparency and Accountability in Islamic Education Management at the Hidayatullah Islamic Boarding School in Batam
DOI:
https://doi.org/10.61159/tvs7r008Keywords:
Management, Transparency, Accountability, Islamic Education Management.Abstract
This study aims to analyze the effect of ZISWAF management on transparency and accountability in Islamic education management at Pondok Pesantren Hidayatullah Batam. This study employed a mixed methods approach with a sequential explanatory design. Quantitative data were collected through questionnaires distributed to 24 respondents, while qualitative data were obtained through interviews, observations, and documentation. Quantitative analysis used SPSS version 29, while qualitative data were analyzed using thematic coding. The results indicate that ZISWAF management has a positive and significant effect on transparency with an R² value of 0.520, and on accountability with an R² value of 0.614 at a significance level of 0.000 < 0.05. Qualitative findings reveal that fund management has been implemented through collective planning, administrative separation, layered verification, and routine evaluation. However, challenges remain in reporting digitalization. This study concludes that professional ZISWAF management significantly improves transparency and accountability in Islamic education management.
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