AKUNTABILITAS DAN TRANSPARANSI DALAM MANAJEMEN KEUANGAN PENDIDIKAN ISLAM: DAMPAKNYA TERHADAP EFEKTIVITAS TATA KELOLA

Abstract

Financial management is a crucial component in supporting the effectiveness of governance in Islamic educational institutions. The implementation of accountability and transparency principles is considered essential for ensuring responsible, efficient, and trustworthy financial management. This study aims to analyze the role of accountability and transparency in Islamic educational financial management and examine their impact on governance effectiveness. The research employed a Systematic Literature Review (SLR) approach by analyzing 20 relevant articles published between 2021 and 2026. The article selection process followed the PRISMA guidelines, including identification, screening, eligibility, and inclusion stages. The findings reveal that accountability and transparency significantly contribute to improving governance effectiveness through enhanced public trust, efficient budget utilization, better decision-making quality, stronger internal control systems, and increased stakeholder participation. Furthermore, the integration of information technology in financial management supports greater transparency and accountability through more accessible and accurate reporting systems. The study concludes that accountability and transparency are fundamental pillars of good governance in Islamic educational financial management and play a strategic role in improving institutional performance and sustainability.