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The Accountability of Pondok Pesantren’s Financial Management: The Central Role of Kiai Leadership

Dinamika Pendidikan · Vol. 20 No. 1 (2025) · hlm. 68–83

DOI
10.15294/dp.v20i1.21895
ISSN
2502-5074, 1907-3720
Terbit
2025-05-29
Penerbit
Economics Education Department Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study seeks to examine the factors influencing the financial management accountability of Pondok Pesantren, with a particular emphasis on the pivotal role of Kiai leadership. By using structural equation modeling (SEM), this paper focuses on several key variables, namely Kiai leadership, human resource (HR) competency, perception of accounting standards, and information technology (IT) usage. The research was carried out at a Salafiyah Pondok Pesantren, involving students, asatidz councils, and administrators as respondents. Data was collected from 140 respondents using purposive sampling. Data was collected through a questionnaire and analyzed using SEM to examine both direct relationships and indirect (mediated) effects among the study variables. The findings of the study suggest that the leadership of the Kiai and the competency of human resources play a vital role in shaping Pesantren's financial accountability. In contrast, the adoption of information technology and the perception of accounting standards do not significantly impact. Furthermore, Kiai leadership strongly influences HR competency, IT usage, and perceptions of accounting guidelines. The study also reveals that HR competency significantly mediates Kiai leadership and financial accountability. These results emphasize the strategic importance of strengthening HR capabilities and reaffirm Kiai leadership's central role in enhancing financial management practices' accountability in Pesantren.

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Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">The Accountability of Pondok Pesantren’s Financial Management: The Central Role of Kiai Leadership</dc:title>
	<dc:creator xml:lang="en">Rohman, Abdul</dc:creator>
	<dc:creator xml:lang="en">Prabowo, Tri Jatmiko Wahyu</dc:creator>
	<dc:creator xml:lang="en">Nurkhin, Ahmad</dc:creator>
	<dc:subject xml:lang="en">Accountability of Pesantren</dc:subject>
	<dc:subject xml:lang="en">Financial Management</dc:subject>
	<dc:subject xml:lang="en">HR Competency</dc:subject>
	<dc:subject xml:lang="en">Kiai Leadership</dc:subject>
	<dc:subject xml:lang="en">Structural Equation Model</dc:subject>
	<dc:description xml:lang="en">This study seeks to examine the factors influencing the financial management accountability of Pondok Pesantren, with a particular emphasis on the pivotal role of Kiai leadership. By using structural equation modeling (SEM), this paper focuses on several key variables, namely Kiai leadership, human resource (HR) competency, perception of accounting standards, and information technology (IT) usage. The research was carried out at a Salafiyah Pondok Pesantren, involving students, asatidz councils, and administrators as respondents. Data was collected from 140 respondents using purposive sampling. Data was collected through a questionnaire and analyzed using SEM to examine both direct relationships and indirect (mediated) effects among the study variables. The findings of the study suggest that the leadership of the Kiai and the competency of human resources play a vital role in shaping Pesantren's financial accountability. In contrast, the adoption of information technology and the perception of accounting standards do not significantly impact. Furthermore, Kiai leadership strongly influences HR competency, IT usage, and perceptions of accounting guidelines. The study also reveals that HR competency significantly mediates Kiai leadership and financial accountability. These results emphasize the strategic importance of strengthening HR capabilities and reaffirm Kiai leadership's central role in enhancing financial management practices' accountability in Pesantren.</dc:description>
	<dc:publisher xml:lang="en">Economics Education Department Universitas Negeri Semarang</dc:publisher>
	<dc:date>2025-05-29</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/DP/article/view/21895</dc:identifier>
	<dc:identifier>10.15294/dp.v20i1.21895</dc:identifier>
	<dc:source xml:lang="en">Dinamika Pendidikan; Vol. 20 No. 1 (2025); 68-83</dc:source>
	<dc:source>2502-5074</dc:source>
	<dc:source>1907-3720</dc:source>
	<dc:source>10.15294/dp.v20i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/DP/article/view/21895/4186</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Dinamika Pendidikan</dc:rights>
</oai_dc:dc>