Pengembangan Indeks Kepatuhan Syariah Untuk Laporan Keuangan Pesantren Al Rosyid Bojonegoro

Abstract

This study aims to develop and empirically examine a Shariah Compliance Index for the financial statements of Islamic boarding schools, using Al Rosyid Islamic Boarding School, Bojonegoro as a case study. This research employed a qualitative case study approach through in-depth interviews, document analysis, and non-participant observation. The index was developed based on a systematic review of sharia accounting standards, maqasid al-shariah principles, and previous studies on sharia compliance measurement, and was validated through expert judgment involving sharia accounting academics and financial practitioners from Islamic boarding schools. Content analysis was applied to assess the level of compliance for each indicator within the financial reports of Al Rosyid Islamic Boarding School. The results indicate that the Shariah Compliance Index consists of five main dimensions: compliance of fund sources, compliance of fund utilization, transparency and disclosure, accountability and governance, and compliance with maqasid al-shariah. The empirical findings show that Al Rosyid Islamic Boarding School achieved an overall Shariah Compliance Index score of 0.82, demonstrating high levels of compliance in the dimensions of fund sources and fund utilization, while transparency and disclosure remain the weakest dimension. This study recommends strengthening formal disclosure practices and governance procedures to enhance public accountability and to support sustainable sharia-based financial management in Islamic boarding schools.