Urgensi dan Implementasi Auditing Keuangan dalam Lembaga Pendidikan Islam
DOI:
https://doi.org/10.59240/kjsk.v5i2.176Keywords:
Auditing, Islamic Education, Accountability, Sharia, Financial ManagementAbstract
Financial auditing in Islamic educational institutions is a vital instrument that functions not only as an internal control mechanism but also as a guarantee of accountability, transparency, and efficiency in managing funds entrusted by the Muslim community. These funds such as zakat, infaq, sadaqah, and waqf, carry profound spiritual and social significance, thus requiring financial management that adheres to both sharia principles and professional standards. This article aims to examine the urgency of financial auditing in Islamic education, identify the core principles that must guide auditing practices, such as trustworthiness (amanah), justice (ʿadl), excellence (ihsan), and transparency and analyze the implementation and challenges of auditing practices in contemporary Islamic educational management. Using a literature review approach, this study explores references from nationally and internationally accredited academic journals, as well as classical and contemporary Islamic literature. The findings indicate that financial auditing is not merely a technical necessity but also a moral responsibility embedded in the financial management of Islamic education. Therefore, strengthening audit systems grounded in sharia principles is an integral part of realizing credible, transparent, and sustainable governance in Islamic educational institutions.
References
ANDI IKHSAN MAULANA. “Akuntabilitas Dan Transparansi Pengelolaan Dalam Mencapai Good School Pada Yayasan Pendidikan Ibnul Qayyim Sudiang,” 2023.
Bagus Setiawan, and Shaleh Shaleh. “Akuntabilitas Sebagai Prinsip Pengelolaan Keuangan Lembaga Pendidikan.” AKUA: Jurnal Akuntansi Dan Keuangan 2, no. 3 (July 28, 2023): 171–76. https://doi.org/10.54259/akua.v2i3.1765.
———. “Akuntabilitas Sebagai Prinsip Pengelolaan Keuangan Lembaga Pendidikan.” AKUA: Jurnal Akuntansi Dan Keuangan 2, no. 3 (July 28, 2023): 171–76. https://doi.org/10.54259/akua.v2i3.1765.
Dewi, Sari Kusuma, and Tjiptohadi Sawarjuwono. “Tantangan Auditor Syariah: Cukupkah Hanya Dengan Sertifikasi Akuntansi Syariah?” Jurnal Dinamika Akuntansi Dan Bisnis 6, no. 1 (March 31, 2019): 17–28. https://doi.org/10.24815/jdab.v6i1.10903.
Dini Kamilia Salma. “MASA DEPAN PERAN AUDIT INTERNAL DI INDONESIA,” 2022.
Fadhli, Muhammad. “SISTEM PENJAMINAN MUTU INTERNAL DAN EKSTERNAL PADA LEMBAGA PENDIDIKAN TINGGI.” Jurnal Manajemen Pendidikan Islam 04, no. 02 (2020): 171–83. https://doi.org/10.33650/al-tanzim.v4i2.
Fahmi, Muhammad, and Mhd Ridho Syahputra. “Peranan Audit Internal Dalam Pencegahan (Fraud).” LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) 2, no. 1 (April 30, 2019): 24–36. https://doi.org/10.30596/liabilities.v2i1.3327.
Fajrianti, Laila, Muhammad Rizal Arfani, Slamet Untung, and Muhammad Rizal Arfani. “Pengawasan Dalam Pendidikan Islam.” JIPMuktj:Jurnal Ilmu Pendidikan Muhammadiyah Kramat Jati. Vol. 5, 2024. https://jipmukjt.com/index.php/JIPMuKjt.
Fasa, Muhammad Iqbal, Azidni Rofiqo, and Amimah Oktarina. “Model Pengembangan Wakaf Produktif Pondok Modern Darussalam Gontor Ponorogo.” Al-Awqaf: Jurnal Wakaf Dan Ekonomi Islam 9, no. 2 (October 8, 2020). https://doi.org/10.47411/al-awqaf.v9i2.87.
Handayati, Puji, Masculine Muhammad Muqorobin, Universitas Negeri Malang, and Akuntansi Bisnis dan Manajemen. “Aplikasi Akuntansi Pesantren Dalam Penyusunan Laporan Keungan Digital Dengan Software SANGO Profesional,” 2020.
Hasan, Fahrudin, Haris Santoso, and Anikmah Farida. “Pengendalian Internal Guna Mencegah Resiko Kecurangan (Fraud) Pada KSPPS BMT Assyafi’iyah Kantor Cabang Metro,” 2025. https://ojs.staialfurqan.ac.id/jtm/.
Lubis1, Nurul Rafiqoh, and Tsamara Balqis2. “PERAN PSAK SYARIAH DALAM MENINGKATKAN KUALITAS PENYAJIAN LAPORAN KEUANGAN,” n.d. https://doi.org/10.30651/jms.v8i2.19278.
Lutfi Putra Mahesa, and Hadijah. “Urgensi Audit Dalam Konteks Manajemen Keuangan Pada Lembaga Pendidikan Islam.” Tadribuna: Journal of Islamic Management Education e Issn. Vol. 4, 2024.
Mahendra. “Manajemen Wakaf Pondok Modern Darussalam Gontor 7 Dalam Pengembangan Pondok Pesantren,” 2022. https://doi.org/10.34005/alrisalah.v13i1.1868.
Muhammad Ardi, and Rusti Rahayu. “PENGARUH PENERAPAN AUDIT SYARIAH PADA PENINGKATAN PUBLIK (STUDI KASUS DI LEMBAGA AMIL ZAKAT),” 2018.
Muhammad Ficksan Nurrohim. “ANALISIS PENGENDALIAN INTERNAL DALAM UPAYA MENCEGAH ADANYA ACCOUNTING FRAUD TENDENCY (STUDI KASUS MASJID ROUDHOTUL MUCHLISIN JEMBER),” 2023.
Nurasikin, Akhmad, Kholid Masyhari, and Ali Imron. “Pelatihan Manajemen Keuangan Bagi Santri Menuju Kemandirian Pondok Pesantren.” Dimas: Jurnal Pemikiran Agama Untuk Pemberdayaan 22, no. 1 (May 31, 2022): 83–98. https://doi.org/10.21580/dms.2022.221.10794.
Pengabdian Siliwangi, Jurnal, Biki Zulfikri Rahmat, Lina Marlina, dan Joni, and Prodi Ekonomi Syariah. “IBP PELATIHAN EKONOMI SYARIAH DAN KOPERASI PONDOK PESANTREN BAGI SANTRI RIYADLUL ULUM WAD DAKWAH” 3, no. 1 (2017).
Priyo. “KONSEP AUDITING SYSTEM PENJAMINAN MUTU PENDIDIKAN ISLAM,” 2018.
PSAK SYARIAH, n.d.
Ramdany, Ridwan Saleh, Samukri, Rywina, and Yunindya. “PENERAPAN SISTEM PELAPORAN KEUANGAN DIGITAL BERBASIS WEB PADA SEKOLAH SMU DAN SMP SWASTA SEKITAR KAMPUS UTM JAKARTA.” JURNAL AKUNTANSI. Vol. 12, 2023. http://ejournal.utmj.ac.id/index.php/akuntansi.
Rizky Ridwan, Dheri Febiyani Lestari, Arif Muhamad Nurdin, Risa Asti Nurfadilah, Ridwan Fadillah, and Syifa Aenun Naja. “SIPREN: REVOLUSI, INTEGRASI, DAN INOVASI DALAM PENDIDIKAN DAN KEUANGAN UNTUK DI ERA SOCIETY 5.0,” 2022.
Safitri, Sari, Qonita Firdausi, Rachmat Agus Santoso, Universitas Sangga Buana, and Sekolah IM Tinggi Ilmu Ekonomi STAN. “Analisis Peran Audit Internal Terhadap Pencegahan Fraud Berdasarkan Literature Review Terindeks Sinta,” 2024. https://doi.org/10.46306/rev.v5i1.
Sari Utami. “Auditor Syariah Dengan Sertifikasi Syariah(Analisis Peluang Dan Tantangan),” 2022.
Shiddiq, Jafar, Rama Sultan Duta Alamsyah, and Nur Laily Hidayati. “Digitalisasi Keuangan Santri Melalui Sistem E-Santri Di Bpr Syariah Lantabur Tebuireng.” TIJAROTANA : Jurnal Ekonomi Dan Bisnis Syariah 5, no. 01 (December 4, 2024). https://ejournal.stiesbabussalam.ac.id/index.php/tijarotana/article/view/71.
“Tantri Satriyaningtyas,” n.d.
Windasari, Ihsanul. “Akuntabilitas Dan Transparansi Pengelolaan Keuangan Dalam Perspektif Islam.” Edisi. Vol. 1, 2024.
Yessi Avita Sari, and Tulus Suryanto. “Tantangan Audit Syariah Di Asia Tenggara : Studi Indonesia Dan Malaysia,” 2024.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Bayo Hadomuan Tanjung, Amalliya Nurjannah, Heni Noviarita, Romlah, Ahmad Fauzan
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
