Sharia-Based Accountability and Transparency in Sustainable Educational Finance Governance: Evidence from BOS Fund Management

This research is motivated by the importance of education as the foundation of nation building and the existence of government policies through the School Operational Assistance (BOS) program since 2005 to support education funding evenly without burdening the community. However, in practice, the management of BOS funds still faces challenges in the form of the risk of irregularities that require the implementation of accountability and transparency optimally. The purpose of this study is to analyze the implementation of accountability and transparency in the management of BOS funds based on the perspective of sharia accounting at MI Miftahul Huda Sukoreno, Jember Regency. This study uses a qualitative approach with a type of descriptive research through data collection techniques in the form of interviews, observations, and documentation, as well as data analysis which includes reduction, presentation, and conclusion drawing by triangulating sources and techniques to maintain validity. The results of the study show that the implementation of accountability at MI Miftahul Huda has gone well with most of the indicators being met, although the distribution of responsibilities still needs to be strengthened. Financial transparency is seen through honest reporting and proof of legitimate transactions, even though the publication of information has not been maximized. Overall, the management of BOS funds at MI Miftahul Huda has reflected the principles of accountability and transparency in sharia accounting by upholding the values of shidiq, amanah, fathanah, tabilg, sincerity, justice, and common good