Akuntabilitas Pesantren: Interaksi Keberadaan Pedoman Akuntansi Pesantren dan Nilai Amanah

<p class="bdabstract">This study aims to examine the influence of Islamic boarding school accounting guidelines and the value of <em>amanah</em> on the accountability of Islamic boarding schools. The subjects of this research are all Islamic boarding schools in Deli Serdang, with their leaders and treasurers as respondents. Data collection was conducted through a questionnaire distributed to respondents via Google Forms. The collected data were analyzed using Structural Equation Modelling (SEM) with Smart PLS. The results of the study found that the accounting guidelines do not influence the accountability of Islamic boarding schools. In contrast, the value of <em>amanah</em> positively influences their accountability. The implications of this study highlight the importance of encouraging Islamic boarding schools to adopt accounting guidelines for financial reporting. In addition, Islamic boarding schools need to strengthen the values of <em>amanah </em>among their managers<em> </em>to improve accountability.</p>