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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) · pp. 68–83

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

Abstract

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.

Keywords

Collaboration network of the authors

40 authors · 76 co-authorship links · showing the 40 most connected

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  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
Hasan MukhibadAffiliation unknown6
Muhsin MuhsinAffiliation unknown4
S MartonoAffiliation unknown4
Kusumantoro KusumantoroAffiliation unknown3
FachrurrozieAffiliation unknown3
Khasan SetiajiAffiliation unknown2
KusumantoroAffiliation unknown2
Iwan Hardi SaputroAffiliation unknown2
Algifari AlgifariAffiliation unknown2
Satsya Yoga BaswaraAffiliation unknown2
Wa Ode Sitti ZubaydahUniversitas Halu Oleo1
Achmad FudholiAffiliation unknown1
Rafly Perdana BrilianAffiliation unknown1
Nurul HudaAffiliation unknown1
Yadi SupriyadiAffiliation unknown1
Surya RaharjaAffiliation unknown1
Agung YuliantoAffiliation unknown1
Fadli Arif SetiawanAffiliation unknown1
Puji LestariAffiliation unknown1
Ngabiyanto NgabiyantoAffiliation unknown1
Yozi Aulia RahmanAffiliation unknown1
Ahmad Syahrul FauziAffiliation unknown1
Dadi HartantoAffiliation unknown1
Raka Rizky AditamaAffiliation unknown1
Sri RokhaniAffiliation unknown1
Pertiwi Mega WeningAffiliation unknown1
Ayu ApriyantiAffiliation unknown1
Destiya Laelatul AzizahAffiliation unknown1
Sintaria RahmawatiAffiliation unknown1
Selawati SeptianingtyasAffiliation unknown1
Subkhan SubkhanAffiliation unknown1
Narendra Utama WAffiliation unknown1
Ilma AnisaturizqiAffiliation unknown1
Sifa FaridaAffiliation unknown1
Bangkit Candra BiramaAffiliation unknown1
Risnaeni RisnaeniAffiliation unknown1
Siti NurdiantiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/DP/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (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>
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	<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>
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