FINANCIAL ACCOUNTABILITY DIMENSIONS OF ISLAMIC VALUES AT AL WASHLIYAH HIGHER SCHO





The problem behind this research is that ideally the financial accountability of Islamic organizations including educational institutions must uphold Islamic values. But in reality, there are still many Islamic educational institutions that have not made Islamic values ​​the basis for managing the financial system. Al Jam'iyatul Washliyah as a community organization based on Islamic teachings manages several universities, where financial management and accountability are required to be based on Islamic values. The formulation of this research is how financial accountability has the dimensions of Islamic values ​​at Al Washliyah College in North Sumatra. This research is a qualitative research with a phenomenological approach, while the paradigm used is an interpretive paradigm. Data collection methods are interviews, observation and documentation. The data sources of this research are primary and secondary data sources. Primary data were obtained directly from the results of interviews with all informants, namely the vice chancellor II/vice chair II for finance at each Al Washliyah university in North Sumatra. Data analysis techniques are data collection, data reduction and drawing conclusions. Techniques to guarantee data validity are credibility, transferability, dependability, and confirmability testing. The results of this study concluded that Islamic values ​​on financial accountability at Al Washliyah College are the value of siddiq, the value of tabligh, the value of trust, the value of fatah, the value of sincerity and the value of deliberation which are used as the basis for carrying out financial management at the Al Washliyah College of North Sumatra.






The problem behind this research is that ideally the financial accountability of Islamic organizations including educational institutions must uphold Islamic values. But in reality, there are still many Islamic educational institutions that have not made
Islamic values the basis for managing the financial system. Al Jam'iyatul Washliyah as a community organization based on Islamic teachings manages several universities, where financial management and accountability are required to be based on Islamic values. The formulation of this research is how financial accountability has the dimensions of Islamic values at Al Washliyah College in North Sumatra. This research is a qualitative research with a phenomenological approach, while the paradigm used is an interpretive paradigm. Data collection methods are interviews, observation and documentation. The data sources of this research are primary and secondary data sources. Primary data were obtained directly from the results of interviews with all informants, namely the vice chancellor II/vice chair II for finance at each Al Washliyah university in North Sumatra. Data analysis techniques are data collection, data reduction and drawing conclusions. Techniques to guarantee data validity are credibility, transferability, dependability, and confirmability testing. The results of this study concluded that Islamic values on financial accountability at Al Washliyah College are the value of siddiq, the value of tabligh, the value of trust, the value of fatah, the value of sincerity and the value of deliberation which are used as the

INTRODUCTION
The management of Islamic institutions should ideally be carried out based on the values contained in the teachings of Islam itself, including the management of educational institutions. Finance is the most important component in educational institutions (Pramitha, 2017), so managers of Islamic educational institutions must be able to guarantee trust for the people in terms of financial management. Accountability requires the obligation of the holder of the trust (agent) to provide accountability, present, report and disclose all activities and activities that are their responsibility to the party giving the trust (principal) who has the right and obligation to ask for such accountability (Sawir, 2017).
The realization of accountability and transparency in managed institutions really requires good and healthy accounting information (Purwanda & Harahap, 2015). Accounting in the context of the realization of public accountability and transparency is understood as a process of identifying, recording, and communicating financial information of an entity to parties who need information (Nasution, 2018). Accounting can also be understood as an information system that provides reports to interested parties regarding economic activities and company conditions (Kurniawati, Nugroho, & Arifin, 2012). The output generated from accounting is financial statements and other financial information that can be used to assess the performance of an entity (Maith, 2013).
In the context of educational institutions, financial accountability is also a necessity. The role and function of accountability in education is to provide quantitative information, especially financial in nature, to be useful in making economic decisions in educational entities (Sinaga, 2017). Through financial accountability of organizations (educational institutions), public trust in educational institutions will increase. In educational institutions, financial accountability is also of course very important in order to maintain public trust in it (Kusuma, 2012). Article 48 of Law Number 20 of 2003 states that the management of education funds is based on the principles of justice, efficiency, transparency, and accountability. Besides being mandated by law, educational institutions that prioritize the principles of accountability and transparency in their financial management will also gain high trust from the community, and public trust is one of the main keys for advancing or not an educational institution (Athifah, Bayinah , & Bahri, 2018). The problem faced is that currently there are still many educational institutions that have not been able to implement good financial management so that it has an impact on not creating accountability. There are still many educational institutions that have not implemented the principles of managing education funds as mandated in Law Number 20 of 2003.
Cases of financial accountability at universities in Indonesia are also increasing, Indonesia Corruption Watch (ICW) found 37 cases of corruption in universities over the last 10 years. This finding is based on the results of ICW's monitoring conducted in October 2016. The total state financial losses caused by corrupt practices that occurred at the university amounted to Rp. 218.804 billion. Meanwhile, on the actor side of the 37 http://eduvest.greenvest.co.id cases involved at least 65 actors who are the academic community, local government employees and the private sector. While the perpetrators are mostly employees and structural officials in faculties and universities, as many as 32 people. The chancellor or vice chancellor, including the former rector, is the second largest perpetrator with a total of 13 perpetrators. The rest are 10 private parties, 5 lecturers, 3 Deans and 2 local government officials.
The occurrence of fraud in the financial management of higher education does not only occur in public or private universities, but also occurs in Islamic universities. This has directly tarnished the face of Muslims, a corruption case in the implementation of the construction of a multipurpose auditorium project at one of the Islamic Universities in Jambi. The misappropriation of project funds caused state losses of Rp 12.8 billion. The perpetrators of corruption not only misappropriated state money, but the perpetrators also fled with 5 friends, all of whom were still on the DPO (wanted list) status. Still with the same case, namely in the financial case, corruption also occurred in one of the State Islamic Universities in North Sumatra. The data obtained shows that there has been corruption in the case of the construction of an integrated lecture building that has cost the state Rp. 10 billion. In this case, the contract value for the construction of an integrated lecture building for the 2018 Fiscal Year is IDR 44,973,352,461, The construction of the building was then stalled and potentially detrimental to state finances according to the results of the audit of state losses, which amounted to Rp. 10,350,091,337.98.
The Islamic accounting perspective emphasizes that financial accountability is important and must be done by applying sharia principles (Nurjannah, 2018). Islamic accounting that produces Islamic financial reports is not only a form of management accountability to company owners, but accountability to stakeholders and God (Endahwati, 2014). In carrying out financial management, starting from the beginning of the accounting cycle to the financial reporting stage, it is necessary to refer to the example of the Prophet Muhammad who has commendable characteristics and noble character (IDRIS, 2018). One of the titles given to the Prophet Muhammad is "alamin" or trusted (Amieska, Irianto, & Affandy, 2017). Rasulullah SAW is a very trusted economic actor. Financial reports are a form of accountability that must be accounted for (Fauziyah & Handayani, 2017). Financial accountability can be carried out by upholding the values of siddiq (honesty), amanah (trustworthy), tablgh (developing the environment or subordinates), and fatah values (competent and professional). Siddiq or also called honesty is one of the core in Islamic business ethics which is also a capital for life (Mardiyah & Mardiyah, 2015).
The Al Jam'iyatul Washliyah organization is one of the largest Islamic organizations in Indonesia that manages a number of universities. As an organization based on Islamic teachings, Al Jam'iyatul Washliyah requires educational institutions under its auspices, including universities, to carry out financial management correctly, honestly, orderly, and transparently. The Al Washliyah organization realizes that the implementation of higher education will not be able to run properly without being supported by regular, continuous and orderly sources of funds or finance and financing, as well as regular and reliable financial management. In order to create financial accountability in educational institutions, Al Washliyah has established a standard system and procedure for financial management at Al Washliyah College.

RESEARCH METHOD
This research is a qualitative research with a phenomenological approach, while the paradigm of this research is an interpretive paradigm. The data sources in this study were divided into primary data sources (5 financial informants) and secondary data sources in the form of additional informants as well as several financial manuals. Data collection techniques are interviews, observation and documentation. The data analysis technique used is data collection, data reduction, conclusion drawing. Techniques to guarantee the validity of the data used are credibility, transferability, dependability, confirmability.

RESULT AND DISCUSSION
Financial accountability at Al Washliyah universities emphasizes the importance of applying Islamic values. The application of Islamic values in the financial accountability system at all Al Washliyah universities, including those in North Sumatra, has actually been regulated in the standard guidelines on systems and procedures for financial management of Al Washliyah Colleges issued by the Educational Council of the Great Management (MP-PB) Al Jam'iyatul Washliyah but not explained in detail the meaning of these Islamic values.
The Board of Education of the Great Management (MP-PB) Al Jam'iyatul Washliyah has emphasized to all universities under Washliyah to always be guided and comply with the existing system, especially regarding financial management systems and procedures both for college budget preparation, college financial management and college financial reporting.
Based on the data obtained, there are Islamic values in financial accountability which are used as guidelines and standards in carrying out finances at Al Washliyah universities.
a. Siddiq's Value Shiddiq is honesty that will produce goodness, and vice versa is one of the very important values that is understood as a value that requires all aspects of the implementation of the financial accountability system in universities, starting from financial planning (budgeting), absorption or use of the budget, and reporting of financial use is carried out on the principles of truth and honesty. Several studies have been conducted in the field of Islamic accounting both at the conceptual and practical levels. Islamic accounting experts have recommended entrepreneurial theory as a theoretical concept of Islamic accounting because it is considered that the theory contains the values of justice, honesty, truth, trust and responsibility. The basic value of siddiq is personal integrity, always telling the truth, not lying, clear mind. The values contained in siddiq are always honest behavior both in word and deed, guaranteed, emotional balance, peace of mind. Trust is one of the objectives contained in the Articles of Association and Bylaws of Al Jam'iyatul Washliyah as stated in Chapter III namely Objectives, Nature, Functions and Business Article 3. the value of trust in financial management at the University of Al Washliyah (UNIVA) Medan understood as a form of effort to maintain commitment, namely commitment to existing rules and agreements. The commitment in question is that UNIVA Medan's financial management from planning to reporting must refer to the financial system and procedure (sisdur) book that has been published by the Al Washliyah organization. Therefore, he emphasized that the use of finances was carried out in accordance with the principles of trust that had been determined in the financial procedure book of the Al Washliyah College. All existing income must be used according to its designation, because as a campus that is sheltered by the Al Washliyah organization, of course it must follow Islamic values and rules in the use of finance, which in this case includes the most important value of trust, in the sense of fulfilling the beliefs of the people according to regulations that have been determined by the organization/foundation. Amanah's value -Fulfilling promises, commitments and oaths -justice (fair) fulfilling commitment (keep promises and commitments) -reliability (reliable to carry out the trust) -transparency (openness), -independence (independence), -emotional and physical fitness (mental and physical health), -accountability and responsibility (responsible). -responsible, punctual, loyal, sincere, trustworthy or reliable -discipline and fair -Return the rights to the owner b. Tabligh's Value The value of tabligh has the meaning of conveying or inviting as well as providing an example to others to do the right things. Communicate and convey information well to anyone without favoritism. The value of tabligh in financial management of Al Washliyah College is as information disclosure. Every Al Washliyah college is required to make financial reports in accordance with good and correct financial reporting rules. This is as stated by Ridwan Nazar that based on the financial procedure book of Al Washliyah College that all universities under the auspices of Al Washliyah are required to make financial reports every year and submit it to the PB Al Washliyah Education Council through BPH; specifically the tax financial statements are prepared as of December 31. c. Fatanah's Value The basic value of the fatal value is to have broad knowledge, agile, skilled, have a precise strategy. In addition, the fatah value also has the meaning of being intelligent in implementing the vision, mission and mastering or broad knowledge about goods and services, as well as always learning, seeking knowledge. One of the values contained in the fatanah value is having extensive knowledge. This means that not only knowledge gained during education or knowledge gained from work experience, but must increase knowledge in the financial sector by participating in financial training, always asking questions and learning about finance that is less understood to those who understand more and are not ashamed to continue learning.
Fatanah value also has the meaning of being able to foster creativity and the ability to carry out various kinds of useful innovations. Creativity and innovation are only possible when a person is always trying to add a variety of knowledge and information, both related to his work and the organization in general. d. Ikhlas's Value One of the values that supports all activities carried out in the Al Washliyah organization is sincerity. Sincerity for the citizens of Al Washliyah is based on sura As-Shaf verse 10. In the Al Washliyah organization, this verse occupies a very important position because its content is used as the basis for the struggle of every Al Washliyah citizen in all elements including in educational institutions that managed. Therefore, every citizen of Al Washliyah, including every human resource who works in an educational institution managed by Al Wshliyah, must use the above verse as the basis for carrying out their activities.
The meaning contained in the verse mandates that this life is entirely a form of commerce with Allah SWT, where through this verse Allah offers that commerce can save us from a painful torment and to gain true profit is to strive in the way of Allah, both with wealth and even wealth. soul. Therefore, the context of a sincere fighting spirit and jihad because Allah SWT is as strong as possible is used as a foundation in work. http://eduvest.greenvest.co.id Deliberation is the essence of Islamic teachings that must be established in the life of Muslims. Deliberation contains the meaning of everything that is taken or removed from others (including opinions) to obtain goodness. In Islamic economic activities, deliberation must be the basis and be considered as an element of various personality elements that are full of faith, in addition to a pure heart full of faith and the purification of the limbs from sins or heinous acts. With deliberation, it will bring good benefits including: 1) through deliberation, it can be known the level of reason, understanding, level of love, and sincerity towards the general benefit. 2) the ability of the human mind to have levels, and the way of thinking is also different. Because, maybe some of them have an advantage that other people, even the dignitaries, don't have. 3) all opinions in the deliberation are tested for their abilities. After that choose a better opinion. In the deliberation, it will appear that the hearts are united to succeed in an effort and an agreement of the heart.

CONCLUSION
Based on the discussion and analysis carried out, it can be concluded in this study that Islamic values on financial accountability at Al Washliyah College are 6 (five) values that are used as the basis for carrying out finances, namely the value of Shiddiq, the value of Amanah, the value of Tabligh, the value of Fatah, the value of sincerity, and the value of deliberation.