Accountability of pondok pesantren; a systematic literature review

Figures & data

Figure 1. PRISMA search for relevant journal articles.

Table 1. Publication profile (journal article) on the topic of pondok pesantren accountability.

No.	Field of study	Research methods used	Author and year	Number of citations
1	Financial management accountability of pondok pesantren	Qualitative	Basri and Siti-Nabiha (2016)	20
			Murdayanti and Puruwita (2017)	12
			Gafur, Abdullah, and Adawiyah (2021)	12
			Wirawan (2019)	11
			Baehaqi, Faradila, and Zulkarnain (2021)	11
			Meutia and Daud (2021)	6
			Buanaputra, Astuti, and Sugiri (2022)	5
			Firdausi and Al Amin (2021)	3
			Wati, Ardini, and Fidiana (2022)	1
			Hanifah, Romadon, and Sulistyorini (2022)	1
			Handayani et al. (2022)	1
			Mahroji and Rachmaini (2022)	1
			Adnan, Aliamin, and Mulyany (2023)	0
			Safitri and Narastri (2023)	0
		Quantitative	Murdayanti and Puruwita (2019)	18
			Alfani et al. (2023)	4
			Yuliani and Mustofa (2022)	1
			Burhan, Yusnelly, and Yulianti (2023)	0
			Raza (2023)	0
			Naz’aina, Raza, and Murhaban (2022)	0
			Dewi, Wijaya, Husin, Raihan, and Mawaddah (2021)	0
2	Pondok pesantren accounting	Quantitative and qualitative	Arifin (2014)	8
			Solikhah, Sudibyo, and Susilowati (2019)	5
			Sahri, Permana, and Al-Haq (2021)	4
			Akbar and Meirini (2022)	3
			Murdayanti and Purwohedi (2018)	1
			Syukri, Fitri, and Syafhariawan (2023)	1
			Periansya et al. (2023)	0
			Makaryanawati, Suparti, and Muqorobin (2020)	0
			Nilasari and Pangestuti (2022)	0
			Rifa’i and Wildaniyati (2021)	0
			Alfie, Khanifah, and Nuranisya (2023)	0
			Fitri et al. (2023)	0
3	Governance of pondok pesantren	Qualitative	Oktafia and Basith (2017)	25
			Kurniawan, Alim, and Yuliana (2020)	2
			Anggara and Faradisi (2021)	0
			Kurniasari, Sawarjuwono, and Ryandono (2019)	0
4	Accountability of Islamic organizations	Qualitative	Basri, Afifuddin, and Nabiha (2010)	81
			Basri, Nabiha, and Majid (2016)	65

Figure 2. Analysis of the research profile of pondok pesantren accountability using VOSviewer.

Table 2. Comparison of methods and results of articles on accountability of pondok pesantren with qualitative methods.

No.	Author	Summary of research methods	Summary of research results
1	Basri and Siti-Nabiha (2016)	Using grounded theory with a case study of pondok pesantren in Aceh. Data collection methods were interviews, document reviews, and observation of the organization’s daily activities	Financial reports were considered an important instrument to increase organizational accountability. Accounting practices were still in line with religious and organizational values even though they were still less developed. The financial accountability of pondok pesantren was still far from what the community expected
2	Murdayanti and Puruwita (2017)	Using qualitative descriptive methods. Questionnaires were used as a data collection tool. Respondents were 116 people	The principle of transparency had been implemented by utilizing budget documentation and the ease of obtaining information via the website but had not been standardized when preparing financial reports. Financial management accountability for pondok pesantren was showed through financial reports that were presented periodically
3	Gafur et al. (2021)	Using a single case study method at Pondok Pesantren MIP in Kutai Kartanegara Regency. The data analysis design was based on the recognition of the existence of religious and spiritual aspects in humans. The tafakkur method was used in construction implementation	The formulation of trust-based accountability was an important finding. This formulation contained religious and spiritual values. This accountability was defined as responsibility that was oriented towards God to create and distribute welfare and added value for students, caregivers, managers, society, and the natural environment
4	Wirawan (2019)	Using a case study approach at Pondok Pesantren Sidogiri Pasuruan. The interactive analysis method was used as a data analysis tool	Pondok pesantren accountability was rich in religious and cultural values as a form of spreading Islam. Surah Al-Baqarah verses 282 and 283 emphasize the importance of accountability for the benefit of the people. If there is a transaction, then write it down so that the measurements obtained are performed fairly, are not privileged, and are not reduced. The same content is also found in Surah Ash Syu’ara verses 181–184
5	Baehaqi et al. (2021)	Using a qualitative descriptive method with a case study approach at Pondok Pesantren Darunnajah Semi-structured interviews with key informants, observation and searching for supporting documents/evidence were used as data collection methods	The research results showed that implementing PPDN accounting accountability and financial reporting had gone well, but still needed improvement. Financial reports were prepared by PPDN internal auditors who had an accounting background regarding PSAK 45
6	Meutia and Daud (2021)	Using transcendental phenomenology to analyze data. Data were obtained through in-depth interviews with pondok pesantren managers	There were three essential things revealed in this research. First, accountability from the perspective of pondok pesantren managers consisted of accountability to God, pondok pesantren owners, students and donors. Second, a form of implementing financial accountability was financial recording and reporting. Third, transparency in the understanding of pondok pesantren managers was openness among pondok pesantren administrators
7	Buanaputra et al. (2022)	Using the case study method at pondok pesantren in Indonesia. Face-to-face interviews are used to collect data other than observation and documentation	The accountability mechanism at Pondok Pesantren Wali Songo was developed to change the habit of running organizational affairs based on trust between members of the organization without a specific accountability mechanism, which was a common practice in pondok pesantren in Indonesia. It was believed that this mechanism could increase public trust and provide convenience for school administrators regarding the legality (halal) of their actions, which ultimately maintained their legitimacy as providers of Islamic education services
8	Firdausi and Al Amin (2021)	A phenomenological approach was used in the research. Structured and in-depth interviews, observation, and documentation were used to collect data. Test validity of the data through the triangulation method	Accountability at Pondok Pesantren An-Najach had been implemented by prioritizing the principles of trust and honesty within the framework of amar ma’ruf nahi munkar. The preparation of the pondok pesantren’s financial reports was still simple and not under applicable accounting standards
9	Wati et al. (2022)	Using a phenomenological approach at the Pondok Pesantren Assalafi Al Fithrah in Surabaya	Findings included three themes of accountability. First, spiritual accountability was reflected in having a sincere heart and noble goals. They worked for more than just financial and welfare goals, but to do khidmah (dedication or surrender). In terms of program accountability, every activity, or program in a pondok pesantren must be reported so that it can be accounted for. Financial accountability was reflected in the adaptation of PSAK 45 in preparing financial reports
10	Hanifah et al. (2022)	Using a single case study at the Pondok pesantren RM in Kendal. Comparative descriptive was used to analyze data obtained through interviews, observation and documentation	The financial recording and reporting conducted by the boarding school was still not under existing guidelines, so that accountability was still inadequate
11	Handayani et al. (2022)	Using an interpretive paradigm with an ethno methodological approach. Interview, observation, and documentation methods were used to collect data at Pondok Pesantren Hidayatullah	Tiered and holistic financial accountability was implemented in Pondok pesantren. All contextual actions that emerged in activism to accelerate the acceptance of accountability reflect Islamic values
12	Mahroji and Rachmaini (2022)	Case study method in one of the pondok pesantren that stopped operating in Banten. Interview and observation methods were used for data collection	Failure to manage pondok pesantren would cause bankruptcy. This failure was because of inadequate competence in the fields of finance, business, HR and others
13	Adnan et al. (2023)	Using qualitative descriptive with in-depth interviews at traditional pondok pesantren in Aceh	The accountability of traditional pondok pesantren in Aceh was good but still required quality improvement. Financial reporting was an important thing that must be improved in quality to increase the accountability of pondok pesantren
14	Safitri and Narastri (2023)	Using a case study with qualitative descriptive analysis at Pondok Pesantren Assalafi Al Fitrah, Surabaya. interviews, observation and documentation were used to collect data with triangulation as a test of data validity	The financial accountability of pondok pesantren could be stated to be even though it was still not transparent. Accountability included four accountability indicators, namely standard operating procedures (SOP), monitoring systems, accountability mechanisms, and annual reports. ISAK 35 Accounting Standards had not been implemented properly

Table 3. Comparison of methods and results of articles on accountability of pondok pesantren with quantitative methods.

No.	Author	Summary of research methods	Summary of research results
1	Murdayanti and Puruwita (2019)	Using the linear regression analysis method with 300 respondents in pondok pesantren. Financial HR competency was measured by three indicators (knowledge, skills, and attitudes). Accountability was measured by indicators: increased public trust and satisfaction, increased representation based on choice, and reduced cases of corruption, collusion and nepotism (KKN)	Pondok pesantren accountability can be stated to be quite good. However, there were several things that needed to be addressed. For example, a budget had been prepared, but the accountability report had not been prepared under applicable guidelines. Financial HR competency had a significant influence on the accountability of pondok pesantren
2	Alfani et al. (2023)	Multiple regression analysis was used to test the influence of trust and transformational leadership on the accountability of pondok pesantren financial reports The respondents were 45 employees at the Pondok pesantren of al Husna. The SPSS application was used for data processing	The accountability of pondok pesantren financial reports had been proven to be positively and significantly influenced by transformationalist beliefs and leadership
3	Yuliani and Mustofa (2022)	A total of 48 pondok pesantren administrators in Magelang Regency were respondents and used the multiple regression analysis method. IBM SPSS was used as a data processing application	HR competency and accounting guidelines had a positive and significant influence on pondok pesantren accountability
4	Burhan et al. (2023)	The Partial Least Square (PLS) approach was used to analyze the data. The respondents were 68 pondok pesantren administrators in Rokan Hulu Regency from 36 pondok pesantren. The data processing application used SmartPLS	Understanding and training in accounting could influence the financial accountability of pondok pesantren. HR competency was not proven to have a significant influence
5	Raza (2023)	Respondents were 76 people from 17 pondok pesantren in Lhokseumawe City. The data analysis method used multiple regression analysis with the SPSS application	Education, reporting behavior and perceptions of accounting standards were proven to have a positive and significant influence on the accountability of pondok pesantren financial reports
6	Naz’aina et al. (2022)	The research sample was 99 pondok pesantren managers in Bireuen Regency. The data analysis method used SEM-PLS. The SmartPLS application was used for data processing	Pondok pesantren accountability was significantly influenced by human resource competence and charismatic leadership. Meanwhile, the use of technology could not be a significant determinant of accountability
7	Dewi et al. (2021)	The research sample was 30 people from six pondok pesantren in Lhokseumawe City and the North Aceh Regency. Multiple regression analysis was used for data analysis with the help of the SPSS application	There was no significant effect of understanding accounting standards and employee competence on the financial management accountability of pondok pesantren

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Data availability statement

The data obtained in this research is data that can be accessed openly via the Scopus database, Google Scholar and the Publish or Perish application. The data in this article are journal articles related to certain themes obtained through searching articles on the Scopus and Google Scholar databases. Data search using the publish or perish application. The data analyzed in this research can be openly accessed to be shared if needed.