ANALYSIS OF ACCOUNTABILITY DETERMINATION IN BIREUEN REGENCY ISLAMIC BOARDING
Naz’aina*, Hendra Raza, Murhaban
Faculty of Economics and Business, Universitas
Malikussaleh, Aceh, Indonesia
e-mail: [email protected]*
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Article
Information |
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ABSTRACT |
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Received:
December 11, 2022 Revised:
Januari 4, 2023 Approved: Januari
14, 2023 Online: Januari 18, 2023 |
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The purpose of this
research is to investigate the impact of charismatic leadership, human
resource competence, and the use of technology on increasing the
accountability of Islamic boarding schools. The descriptive and verification
methods were used in this study. In this study, the population consisted of
all 164 Islamic boarding schools in Bireuen Regency. The population
characteristics (sampling frame) included active Islamic boarding schools
with more than 500 students. There were 33 Islamic boarding schools that fit
the demographics. The sample was determined by a census. A questionnaire is
the data collection instrument. Questionnaires were distributed to Islamic
boarding school leaders, teachers, and accounting/administration/finance
department heads. There were 99 total respondents. The collected data
were analyzed using a structural equation model and a PLS approach (SEM). The
findings revealed that charismatic leadership and HR competence had a
positive and significant impact on accountability. While technology has no
discernible positive impact on accountability. |
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Keywords |
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Charismatic
Leadership; HR Competence; Technology Utilization; Accountability |
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INTRODUCTION
The
practice of accountability is indispensable in every organization, including
religious organizations such as Islamic boarding schools, as a form of Good
Corporate Governance (Randa
et al., 2011).
Accountability in a religious organization can be interpreted as the obligation
of the trust holder to provide accountability to the party giving the trust
(donor/ community)
who has the right to ask for accountability for the use of these funds (Wulandari,
2019).
Financial reports for Islamic boarding schools as an instrument that plays a
vital role in increasing organizational accountability. The application of
accountability in Islam fulfills legal requirements and implements obligations
to Allah SWT (Basri
et al., 2016).
As
a public entity, Islamic boarding schools must be transparent about all
activities, including transparency and accountability for financial reports (Ahyar,
2020).
Islamic boarding schools must be able to manage their assets. Especially liquid
assets in the form of funds or money, including tuition fees (meals, madrasa
fees, etc.), ZISWaf funds, government assistance funds, pesantren business
units, and so on. Management of substantial funds by Islamic boarding schools
must be accompanied by good reporting documentation. This is carried out as a
form of transparency and accountability of Islamic boarding schools to
stakeholders (Ahyar,
2020).
Accounting
activities are seen as activities that do not conflict with religious beliefs
and the organization's mission. However, accounting practices in Islamic
boarding schools are less developed, and the financial accountability shown by
management is still far from what the community expects (Basri
& Siti-Nabiha, 2016).
Although there are still many criticisms of the reliability of accountability
in nonprofit organizations (Cutt
& Murray, 2000; Ebrahim, 2003; Kaplan, 2001),
many nonprofit organizations have existed for a long time (Prugsamatz,
2010).
Strengthening
the accountability system of Islamic boarding schools has become a concern
along with the passing of several laws and regulations that impact Islamic
boarding schools, such as Law Number 41 of 2004 concerning Waqf. In addition,
the accounting guidelines for Islamic boarding schools issued by BI (Bank
Indonesia) and IAI (Indonesian Accountants Association) have been practical
since May 2018. This condition will increase public accountability for Islamic
boarding schools. The accounting standards governing Islamic boarding schools
are: PSAK 45, SAK ETAP, and SAK Syariah Transparency of activities and
responsibilities carried out by Islamic boarding schools have an impact on a
good reputation and, in the end,, will be increasingly trusted by the wider
community involved in providing education. However, the lack of preparation of
financial statements following the rules of Islamic boarding schools has
resulted in the preparation of different Islamic boarding schools' financial
statements. Based on research conducted by Arifin and Riharjo (2014), Nikmatuninayah (2014), Zamzani
(2015), and Ahyar (2020)
shows that Islamic boarding schools still have not fully implemented accounting
standards.
Leadership
is an essential foundation in a country, institution, and organization. The
role of the Islamic boarding school leader is very much needed to increase
accountability.
Leadership is a process of
influencing, motivating, and enabling others to contribute to organizational
success (McShane & Von Glinow, 2010).
Leadership talks about how someone can influence, inspire, and make others want
to learn to work extra sincerely. The charismatic leadership of the kyai can
control and regulate large numbers of followers. This charismatic leadership
style is still needed in specific interests because it benefits (Ajan et al., 2018).
Kiai's leadership is a central figure. Special awareness is needed for Kiai to
accept and implement various ideas that can bring Islamic boarding schools in a
better direction.
Most
Islamic boarding schools have incompetent human resources in the field of
accounting or reporting, making it challenging to apply accounting practices (Zuhirsyan,
2018).
Talented human resources are an essential component in preparing the financial
statements of an institution (Murdayanti
& Puruwita, 2019).
Talented human resources have the skills and educational background, and
attending training on accounting will increase the accountability of Islamic
boarding schools (Serly et al., 2019).
Increasing
activity in Islamic boarding schools is impossible to do manually; therefore,
it is necessary to support the existence of Technology and its utilization so
that performance is maximized. Accuracy and accuracy can only be achieved with
the help of Technology (Puspasari
& Purnama, 2018).
The utilization of Technology can increase productivity and reduce error rates.
Some Islamic boarding schools still use the traditional recording system or
simple recording (Romli, 2018).
The use of software related to accounting records by Islamic boarding schools
still separates income and expenses so that it only produces operational
reports and cash reports (Ahyar, 2020).
This is not entirely following Islamic boarding school accounting guidelines
with reporting consisting of a balance sheet, activity (operational) report,
cash flow report, and notes to financial statements (BI & IAI, 2018)
According
to (Robbins & Judge, 2015),
charismatic leadership is a leader who can make followers become motivated by
heroic and extraordinary leadership when they observe certain behaviors of
their leader. Charisma comes from perseverance and persistence in carrying out
an truly loved activity. Charismatic leaders devote all their emotions to daily
activities. This makes him appear energetic, enthusiastic, and attractive. A
Kiai with great charisma influences the development of the pesantren and
establishes good relations with people who respect him.
High-capacity
human resources are not only seen from their educational background but can
also be seen from the training attended and experience from a particular field.
Employees who have an educational background in accounting and finance and
attend training in accounting and finance can increase the accountability of an
organization. Based on the description above, it can be concluded that
Competence affects responsibility. This follows research conducted by (Andini,
2015; Arel et al., 2012; Laili & Fajdarenie, 2021; Murdayanti &
Puruwita, 2019).
Utilization
of Technology is a person's ability to use Technology in processing data,
processing, obtaining, compiling, storing, and changing data in various ways to
get practical or quality information. Utilization of such Technology includes
(a) data processing, information processing, management systems, and work
processes electronically and (b) utilization of technological advances so that
public services can be accessed quickly and cheaply by the public. From the
description above, the use of Technology in the form of computers helps in
managing organizational documents as a whole (Sapartiningsih,
2018).
The
financial recording of Islamic boarding schools only uses a manual process that
is not supported by information system technology which ultimately raises the
issue of transparency and accountability (Rodiah et al., 2020).
To improve accountability and performance, Islamic boarding schools must
utilize Technology. This follows the research that states that using Technology
can improve accountability and organizational performance.
Accountability is an ethical concept related to public
administration, often interpreted as accountability. Accountability can be
interpreted as the obligation of the trust holder to account for, present, report,
and disclose all activities and activities undertaken to the giver of the trust
(Mardiasmo, 2006).
Accountability is the ability of public organizations to
provide direction for behavior carried out in the political system and has been
given the authority to explain general assessments and evaluations (Wardiana & Hermanto, 2019). If the organization has good accountability, it will
improve organizational performance and public services because the public will
trust it.
Accountability is the obligation of individuals entrusted
with managing public resources and those related to it to answer matters
relating to fiscal, managerial, and program or activity accountability (Anggraini, 2013).
According to (Trakulmututa & Chaijareonwattana,
2013), accountability is a concept in ethics and governance in
various meanings. They are used synonymously as responsibility, unintentional
wrongdoing, obligation, and other characteristics related to accountability.
All financial expenses of Islamic boarding schools obtained from any source
must be accounted for (Murdayanti & Puruwita, 2019). This accountability is a form of financial management
transparency. Accountability is carried out by following the rules of the
budget source. However, the principles of openness and honesty in the financial
accountability of Islamic boarding schools must still be upheld.
METHODS
The
population in this study was 162 Islamic boarding schools in the Bireuen
district. The population characteristics (sampling frame) are active Islamic
boarding schools with more than 500 students. The reason is that the larger the
number of santri owned by the pesantren, the more complex the issue of
accountability becomes. Based on the sampling frame, the total population is
33. The sampling technique uses the census method. The census method is to take
the entire population as a sample so that the example in this study amounted to
33 Islamic boarding schools.
The
respondents in this study were the leaders of Islamic boarding schools,
teachers, and accounting/administrative/financial staff involved in preparing
the budget and financial reports, with a total of 99 respondents. The data used
in this study are primary data and secondary data.
Table 1
Variable Operationalization
|
Variable |
Definition |
Indicator |
Scale |
|
Accountability
(Y) |
Islamic boarding schools explain and provide
information to others based on predetermined rules or principles. |
1. Separation
of assignments
2. Authorization
3. Asset
listing
4. Budget
approval
5. Budget
execution
6. Periodic
realization report
7. Reports
following ACT standards
8. Easy to
access
9. (Mohamed,
A.I, 2014) |
interval |
|
Charismatic
Leadership (X1) |
The ability
of Islamic boarding school leaders to spur followers with extraordinary
leadership when they observe certain behaviors of their leaders |
1. Have a
clear vision
2. Understand
the vision
3. Dare to
make decisions
4. be
consistent
5. Work
according to Competence
6. Give trust
to followers
7. Often
gives new ideas
8. Often give
challenging and risky tasks (Zakaria, J.M, 2017) |
Interval |
|
Competence
SDMX2) |
The essential characteristics
possessed by Islamic boarding school human resources in producing a job |
1. Wipe the
money according to SAK
2. Report to
stakeholders
3. Competence
according to operational tasks
4. Complete
tasks accurately
5. Attend training
6. Code of
ethics |
interval |
|
Technology
Utilization (X3) |
the ability
of Islamic boarding school human resources to use Technology in processing
data, processing, obtaining, compiling, storing, changing data in various
ways to get practical or quality information |
1. Simplify data processing
2. Operated
intensively
3. Produce
quality information
4. Easily
adapted to work needs
5. More
efficient use
6. Easy to
learn and operate
7. There is
repair and maintenance
8. Repair and
maintenance regularly (Indahwati, 2016) |
Interval |
Data
analysis was carried out using a variance-based structural method, namely
Partial Least Square (PLS). PLS was chosen because samples were less than 100
and did not require an assumption test. The model in PLS has a reflective
latent variable. The reflective model is the indicator seen as a variable
influenced by the latent variable. Data analysis consists of the Specification
of Measurement model and Specification of Structural model. Evaluation of the
measurement model through validity and reliability tests and assessment of the
structural model by assessing the Coefficient of Determination (R2), Q-Square
Predictive Relevant and Effect Size f-Square (f2)
RESULTS
The
respondent's description data shows that men dominate the management of Islamic
boarding schools as many as 94 people (96%). Based on age, it is dominated by
the age of 20-29 years with 60%. This indicates that young people dominate the
management of Islamic boarding schools. Based on educational background, it is
dominated by education outside of economics, accounting, and non-economics as
much as 80% which comes from a religious education background. Based on marital
status dominated by unmarried status as much as 64%. The working period is
dominated by respondents who have worked more than five years, as much as 89%,
indicating that Islamic boarding schools' management has sufficient experience.
Table 2
Recapitulation of Charismatic
Leadership Respondents' Responses
|
Question
Items |
N |
Min |
Max |
Mean |
Std.Dev |
|
KK1 (have a clear vision)KK2
(memahami visi) KK3 (dare to make decisions) KK4 (consistent) KK5 (work according to Competence) KK6 (giving confidence to followers) KK7 (provides new ideas) KK8 (gives a challenging task) |
98 98 98 98 98 98 98 98 |
3 3 3 3 4 3 3 4 |
5 5 5 5 5 5 5 5 |
4,520 4.520 4.480 4.480 4.480 4.510 4.469 4,500 |
0,500 0,500 0,500 0,520 0.499 0,539 0.500 0,500 |
|
Valid N (listwise)
Average |
98 |
3,28 |
5 |
4,49 |
0,51 |
Source: Processed data
(2021)
Based on table 2, it can be explained that the minimum value is
3.28, the maximum value is 5, and the average value is 4.49. When associated
with the scale determined in this study, the respondent's answer category on
average is on a scale of (5) in the condition of strongly agree or very good,
meaning that in general, the respondents think strongly agree with the
statement in the questionnaire regarding the charismatic leadership variable.
Table 3
Recapitulation of Respondents' Answers to HR
Competency Variables
|
No |
Question
Items |
N |
Min |
Max |
Mean |
SD |
|
1. |
KSDM1 (lap.keu under PSAK) KSDM2 (report to Stakeholders) KSDM3 (Competence according to operational
tasks) KSDM4 (accurately complete tasks) KSDM 5 (following the training) KSDM 6 (code of Ethics) |
98 98 98 98 98 98 |
3 4 3 4 3 4 |
5 5 5 5 5 5 |
4.500 4.510 4.510 4.531 4.500 4.500 |
0,500 0,500 0,520 0.499 0,539 0.500 |
|
|
Valid N (listwise)
Average |
98 |
3,67 |
5 |
4,51 |
0,51 |
Source: Processed data (2021)
Table 3 shows that the minimum value is 3.67, the
maximum value is 5, and the average value is 4.51. When associated with the
scale determined in this study, the respondent's answer category on average is
on a scale of (5) in the condition of strongly agree or very good, meaning that
in general, the respondents think strongly agree with the statement in the
questionnaire regarding the variable of human resource competence (KSDM).
Table
4
Recapitulation
of respondents' responses to the Variable of Technology Utilization
|
Question
Items |
N |
Min |
Max |
Mean |
Std.Dev |
|
TI1 (simplifies data processing) TI2 (intensively operated) TI3 (producing quality information) TI4 (easy to adapt to job needs) TI5 (more efficient use) TI6 (easy to learn and work) TI7 (repair and maintenance) TI8 (regular repair) |
98 98 98 98 98 98 98 98 |
3 3 3 4 3 3 4 4 |
5 5 5 5 5 5 5 5 |
4.520 4.480 4.480 4.480 4.510 4.469 4,500 4,500 |
0,500 0,500 0,520 0.499 0,539 0.500 0,500 0,500 |
|
Valid N (listwise)
Average |
98 |
3,28 |
5 |
4,49 |
0,51 |
Source: Processed data (2021)
Table 4 shows that the minimum value is 3.28, the
maximum value is 5, and the average value is 4.49. When associated with the
scale determined in this study, the respondent's answer category on average is
on a scale of (5) in the condition of strongly agree or very good, meaning that
in general, the respondents think strongly agree with the statement in the
questionnaire regarding the variable of technology utilization (IT).
Table 5
Recapitulation of respondents' responses to
the Accountability Variable
|
Question
Items |
N |
Min |
Max |
Mean |
SD |
|
AK1 (segregation of duties) AK2 (authorization) AK3 (asset listing) AK4 (budget approval) AK5 (budget execution) AK6 (lap. realization periodically) AK7 (lap. following the standard act) AK8 (easy to access) |
98 98 98 98 98 98 98 98 |
4 4 4 4 3 4 4 4 |
5 5 5 5 5 5 5 5 |
4.510 4.531 4.541 4.551 4.531 4.551 4,500 5.510 |
0,500 0,499 0,498 0.497 0,519 0.497 0,500 0.500 |
|
Valid N (listwise)
Average |
98 |
3,87 |
5 |
4,530 |
0,501 |
Source:
Processed data (2021)
Table 5 shows that the minimum value is 3.87, the
maximum value is five, and the average value is 4,530. When connected to the
scale determined in this study, the respondent's answer category on average is
on a scale of (5) in the condition of strongly agree or very good. The standard
deviation value of 0.501 indicates that the deal is smaller than the mean value
of 4.530, indicating that the data distribution is good. In general,
respondents strongly agree with the statement in the questionnaire regarding
the accountability variable (AK).
Figure 1. Measurement Model (outer
model)
Based
on Figure 1 shows that several indicators have a loading factor value of
<0.7, so they must be dropped, namely TI1 (0.267), TI3 (0.375), TI6 (0.345),
and TI8 (0.427). At the same time, other indicators that measure the quality of
human resources, charismatic leadership, and accountability have an outer
loading value of > 0.7. It is said to be valid as a measure of the latent variable.
However, a loading scale of 0.60 to 0.70 is still acceptable (Ghozali and
Latan, 2015). Based on Figure 1, it can be explained that all indicators in
this study are valid for measuring the latent variables.
Table
6
Average
Variance Extract (AVE)
|
Latent
Variable |
AVE |
|
Accountability
(AK) |
0,842 |
|
Charismatic
Leadership (KK) |
0,630 |
|
Quality
of Human Resources (KSDM) |
0,828 |
|
Utilization
of Technology (IT) |
0,485 |
Source: Processed data (2021)
Table
6 shows that the AK, KK, and KSDM variables have an AVE value > 0.5. Thus
the indicator that measures the variable is declared valid to calculate the
corresponding latent variable. In comparison, the variable utilization of
Technology has an AVE value <0.5. However, for testing convergent validity,
the loading factor is an assessment that must be compared with the AVE. The AVE
value in this study can be ignored, and data processing can be continued.
Table 7
Fornell Lecker Criterion
|
Latent Variable |
AK |
KK |
KSDM |
TI |
|
AK |
0,918 |
|
|
|
|
KK |
0,711 |
0,794 |
|
|
|
KSDM |
0,822 |
0,697 |
0,910 |
|
|
TI |
0,174 |
0,152 |
0,126 |
0,697 |
Table
7 shows that the AVE root of the AK, KK, KSDM and TI variables is greater than
the correlation between the AK, KK, KSDM, and TI variables. Thus the indicators
that measure the AK, KK, KSDM, and IT variables are declared valid.
Table 8
Cross Loading
|
Indicator |
Var. AK |
Var. KK |
Var. KSDM |
Var.
TI |
|
AK1 |
0,883 |
0,717 |
0,702 |
0,110 |
|
AK2 |
0,931 |
0,673 |
0,693 |
0,143 |
|
AK3 |
0,945 |
0,645 |
0,740 |
0,118 |
|
AK4 |
0,957 |
0,653 |
0,776 |
0,155 |
|
AK5 |
0,917 |
0,638 |
0,715 |
0,170 |
|
AK6 |
0,923 |
0,646 |
0,802 |
0,177 |
|
AK7 |
0,912 |
0,605 |
0,784 |
0,212 |
|
AK8 |
0,870 |
0,641 |
0,806 |
0,189 |
|
KK1 |
0,376 |
0,627 |
0,343 |
0,129 |
|
KK2 |
0,403 |
0,762 |
0,343 |
0,129 |
|
KK3 |
0,441 |
0,751 |
0,440 |
0,111 |
|
KK4 |
0,382 |
0,838 |
0,492 |
0,140 |
|
KK5 |
0,487 |
0,887 |
0,543 |
0,146 |
|
KK6 |
0,602 |
0,836 |
0,685 |
0,072 |
|
KK7 |
0,698 |
0,838 |
0,608 |
0,119 |
|
KK8 |
0,802 |
0,781 |
0,710 |
0,123 |
|
KSDM 1 |
0,761 |
0,657 |
0,952 |
0,114 |
|
KSDM 2 |
0,784 |
0,676 |
0,966 |
0,146 |
|
KSDM 3 |
0,775 |
0,616 |
0,951 |
0,114 |
|
KSDM 4 |
0,787 |
0,679 |
0,957 |
0,102 |
|
KSDM 5 |
0,712 |
0,605 |
0,891 |
0,062 |
|
KSDM 6 |
0,659 |
0,563 |
0,719 |
0,151 |
|
TI2 |
0,112 |
0,105 |
0,090 |
0,645 |
|
TI4 |
0,059 |
0,053 |
0,126 |
0,627 |
|
TI5 |
0,170 |
0,115 |
0,112 |
0,791 |
|
TI7 |
0,101 |
0,134 |
0,032 |
0,711 |
Source:
Processed data (2021)
Based on table 8 shows the
loading factor for all indicators of the variables KK (KK1 to KK8), KSDM (KSDM1
to KSDM8), TI (TI2, TI4, TI5, and TI7), and AK (AK1 to AK8) is greater than the
indicator correlation. With other latent variables. Thus, all indicators that
measure the KK, KSDM, TI, and AK variables are declared valid to measure the
KK, KSDM, TI, and AK variables.
Tabel 9
Composite Reliability dan Cronbach’s Alpha
|
Variable Latin |
Composite Reliability |
Cronbach”s Alpha |
|
AK |
0,977 |
0.973 |
|
KK |
0,931 |
0,918 |
|
KSDM |
0,966 |
0,956 |
|
TI |
0,789 |
0,666 |
Source:
Processed data (2021)
Based
on table 9, the Composite Reliability value of the three variables is more significant
than 0.70 so that the AK, KK and KSDM, and TI variables are declared reliable.
Meanwhile, the value of Cronbach's Alpha for the three variables is more
significant than 0.60 so that the indicators that measure the AK, K KSDM, and
IT variables are declared reliable.
Structural Model Testing
(Inner Model)
R Square
Used to find out how much
exogenous variables explain or represent endogenous variables.
Table 10
Results of
R Square. Value
|
Latin Variable |
R Square |
Adjusted R Square |
|
Accountability (AK) |
0,716 |
0,707 |
Source:
Processed data (2021)
Table 10 shows that the R2 of
the AK variable is 0.716 or 71.6%. This indicates that the diversity of the AK
variable can be explained by the KK and KSDM and IT variables of 71.6%. While
the remaining 28.4% is the contribution of other variables that are not
included in this model
Q-Square predictive relevance
Q-Square predictive relevance
calculated manually
Q2 = 1- (1-R2)
Q2 = 1- (1- 0,716)
Q2 = 1- 0,284
Q2 = 0,716
Based on the above
calculation, it is known that the Q-Square predictive value (Q2) is 0.716 or
71.6%. This shows that the KK and KSDM can explain the diversity of the AK
variable and TI variables of 71.6% or, in other words, the contribution of the
KK and KSDM and IT variables to the AK variable is 71.6%. While the remaining
28.4% is the contribution of other variables that are not included in this
model
f-Square
It is used to determine whether the exogenous
variable has a large, quite significant, or minor effect on the endogenous
variable.
Table 11
f-Square
|
|
AK |
|
AK |
|
|
KK |
0,122 |
|
KSDM |
0,726 |
|
TI |
0,010 |
Source:
Processed data (2021)
Based on table 11, the effect
of KSDM produces f2 of 0.726. This shows that the KSDM variable has a
significant influence on the AK. Then the impact of the KK and TI variables on
AK produces f2 of 0.122 and 0.010. This shows that KK and TI have a negligible
effect on AK.
Hypothesis test
Table 12
Hypothesis Testing
|
Construct |
Original
sample |
T-sat |
p-values |
conclusion |
|
KK - AK |
0,261 |
3,302 |
0,001 |
Ha1 accepted |
|
KSDM - AK |
0,634 |
6,833 |
0,000 |
Ha2 accepted |
|
TI - AK |
0,055 |
0,861 |
0,390 |
Ha3 not accepted |
Source:
Processed data (2021)
Based on table 12, the
equation for the structural model (inner model) can be made as follows:
Accountability = 0,261 KK +
0,634 KSDM + 0,055 TI
Table 12 shows that the
statistical t-value of the influence of KK on AK is 3.302 > 1.96, and the
p-value is 0.001 < 0.005 with a coefficient of 0.261. This can be
interpreted that the KK has a positive and significant effect on the AK so that
the Ha1 hypothesis is accepted. A kiyai who has charisma can influence his
members to carry out things to improve organizational performance. Charismatic
leaders can provide motivation based on commitment and emotional identity to
their subordinates' vision, philosophy, and style. To establish good
accountability, the role of the Kiai is expected to be the initiator by
providing ideas according to the needs of the organization. The leadership of
the Kiai is used to organize, build and empower the pesantren so that it is
very influential on the accountability of the pesantren. This is following
research conducted by (Satyawati
& Suartana, 2014; Seftyono et al., 2016; Wulandari, 2019),
which state that charismatic leadership affects financial accountability.
The statistical t value of
the effect of KSDM on AK is 6.833 > 1.96, and the p-value is 0.000 <
0.005 with a coefficient of 0.634. This can be interpreted that KSDM has a
positive and significant effect on AK so that the Ha2 hypothesis is accepted.
Competence is an essential thing that a person must possess to perform well, a
human trait that can be measured and observed to perform well (Dessler
et al., 2015).
Based on the respondent's description data, there is the fact that there are
still fewer managers who have an accounting background, and the competencies
they have are not following the operational tasks and are still lacking to
attend training. Change and development of pesantren require competencies that
members of the organization must possess. Competence makes a positive
contribution to the achievement of the pesantren organization. Therefore,
Islamic boarding schools need training and capacity building to achieve overall
organizational goals. The results of this study are in line with research
conducted by Murdayanti and Puruwita (2019),
which states that financial HR competence has a positive effect on
accountability. The higher the Competence of financial and human resources will
properly and adequately increase Islamic boarding schools' responsibility. Serly et al. (2019) and Rodiah et al. (2020).
Several studies on organizations outside Islamic boarding schools also state
that HR competence positively affects accountability (Ropiyantie,
2012).
While the t-statistic value of the influence of IT on
AK is 0.861 < 1.96 and p-value is 0.390> 0.005 with a coefficient of
0.055. This can be interpreted that TI has no significant positive effect on
AK, so the Ha3 hypothesis is not accepted. Increasing activity in Islamic
boarding schools is not possible to do manually. Therefore, it is necessary to
support Technology and its utilization to maximize performance. Accuracy and
accuracy can only be achieved with the help of Technology (Purpasari & Purnama, 2018). Based on (Romli, 2018) some Islamic boarding schools still use the
traditional recording system or simple recording. Although related to
accounting records have been widely circulated, the use of Islamic boarding
schools still separates income and expenditure so that it only produces
operational reports and cash reports (Ahyar,
2020). This is not
fully following Islamic boarding school accounting guidelines with reporting
consisting of a balance sheet, activity (operational) report, cash flow report,
and notes to financial statements (BI &
IAI, 2018). From the
description above, the use of Technology in the form of computers helps in
managing organizational documents as a whole (Sapartiningsih, 2018). To improve accountability and performance, Islamic
boarding schools must utilize Technology. This follows the research that states
that the ability to utilize Technology can improve accountability and organizational
performance (Nurjaya, 2021).
Dominant
Influence
Based
on table 12, it is known that the variable that has the most dominant influence
in measuring the AK variable is the KSDM variable, which is 0.634. This means
that the competency variable of Human Resources is a variable that has a
dominant influence on the Accountability variable.
CONCLUSION
Based
on the results of data analysis that has been carried out, the conclusions of
this study are as follows: (1)
charismatic leadership has a
significant positive effect on accountability. This means that the better the
charismatic leadership will increase the accountability of Islamic boarding
schools in Bireuen Regency, (2)
human resource competence has
a significant positive effect on accountability. This means that the higher the
competency possessed by the members of the Islamic boarding school, the will
increase the responsibility of the Islamic boarding school in Bireuen Regency, and (3) the
use of Technology has no significant positive effect on accountability. The
higher the use of Technology has not increased the responsibility of Islamic
boarding schools in Bireuen Regency.
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