Islamic Educational Institutions: Perspective of Maqasid al-Shariah and Accounting
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This study aims to explore the application of Maqasid Shariah in the governance and accounting practices of Islamic educational institutions in Indonesia. The research focuses on three key dimensions: hifz ad-din (protection of religion), hifz al-‘aql (protection of intellect), and hifz al-mal (protection of wealth). A qualitative method with document analysis was employed, reviewing relevant laws and regulations, Shariah accounting standards, annual reports of Islamic educational institutions, and previous studies published between 2015 and 2025. The findings reveal that hifz ad-din is implemented through curricula based on Islamic values and character development, while hifz al-‘aql is reflected in the integration of information systems and learning innovations. However, the implementation of hifz al-mal through transparent and accountable financial reporting still faces challenges related to accounting staff competencies, the absence of specific regulations, and weak internal oversight. A comparison with existing literature highlights the absence of standardized Maqasid Shariah disclosure frameworks for the education sector. This study recommends strengthening accounting human resources, adopting Shariah-based Financial Accounting Standards (SAK Syariah), and enhancing public policy support to promote governance aligned with Shariah principles. The findings contribute to enriching the literature on integrating Maqasid Shariah values into accounting practices in Islamic educational institutions, offering insights for policy development and best practices in the sector.
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