Internalisasi Nilai Amanah dan Transparansi dalam Persepsi Akuntansi: Studi Fenomenologi di Pesantren Tadabbur Al-Qur’an

Abstract

The crisis of confidence in modern accounting due to financial scandals highlights the urgency of strengthening ethics, particularly key Islamic values ​​such as trustworthiness and transparency. This research aims to deepen understanding of the internalization of trustworthiness and transparency in accounting perceptions among students and teachers. This study uses a qualitative method with a phenomenological approach at the Tadabbur Al-Qur'an Islamic Boarding School. Data collection was conducted through interviews and observations with five students, two kyai (Islamic religious leaders), and two senior teachers, which were then analyzed using Interpretative Phenomenological Analysis (IPA). The results show that accounting is not viewed merely as a technical activity, but as a moral-spiritual mandate involving dual accountability (horizontal to humans and vertical to God). Quranic verses and daily practices serve as a medium for reflecting the active internalization of these values. The fear of cheating due to sin, no matter how small, indicates that strong spiritual accountability has been formed, despite the challenges faced by the students' old habits. This study contributes to the study, demonstrating that education based on religious values can foster a strong ethical awareness in accounting practice. The implication is that the integration of spiritual values in accounting education can be an alternative approach to strengthen accountability and prevent irregularities, thus producing financial practices that are not only administratively transparent, but also morally and transcendentally responsible.