IMPLEMENTATION OF AL-MA’UN THEOLOGY-BASED FINANCIAL MANAGEMENT IN ISLAMIC EDUCATION AT DARUL ARQAM GARUT
DOI:
https://doi.org/10.62281/0ahsj490Keywords:
Teologi Al-Ma'un, Manajemen Keuangan, Pendidikan Islam, Muhammadiyah, Tata Kelola EtisAbstract
Abstrak. Meskipun tata kelola keuangan di lembaga pendidikan Islam telah mendapatkan perhatian ilmiah yang meningkat, studi yang membahas bagaimana prinsip-prinsip teologis khususnya teologi Al-Ma'un diterjemahkan ke dalam manajemen keuangan praktis tetap langka. Penelitian ini mengeksplorasi implementasi pengelolaan keuangan berbasis Al-Ma'un di Pondok Pesantren Darul Arqam Muhammadiyah di Garut, mengkaji bagaimana nilai-nilai teologis menginformasikan perencanaan, penganggaran, implementasi, dan akuntabilitas. Dengan menggunakan pendekatan studi kasus kualitatif, data dikumpulkan melalui wawancara, observasi, dan analisis dokumen, kemudian dianalisis secara tematik. Temuan menunjukkan bahwa teologi Al-Ma'un membentuk tata kelola keuangan dengan memperkuat keadilan, transparansi, tanggung jawab sosial, dan prioritas siswa yang terpinggirkan. Studi ini memajukan teori manajemen Islam dengan menunjukkan bagaimana nilai-nilai teologis beroperasi sebagai mekanisme tata kelola fungsional daripada norma abstrak. Ini menyimpulkan bahwa praktik keuangan yang digerakkan oleh teologi memperkuat akuntabilitas etis dan orientasi sosial di lembaga pendidikan Islam, menawarkan wawasan praktis bagi para pemimpin dan pembuat kebijakan untuk mengintegrasikan kerangka kerja berbasis nilai ke dalam sistem keuangan kelembagaan.
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