TANTANGAN PENERAPAN E-BUDGETING DAN DIGITALISASI ADMINISTRASI KEUANGAN DALAM MENINGKATKAN AKUNTABILITAS DI LEMBAGA PENDIDIKAN ISLAM (STUDI KASUS DI MADRASAH TSANAWIYAH AN-NA'IIM KABUPATEN BANDUNG)
Keywords:
E-Budgeting, Digitalisasi Keuangan, Akuntabilitas Syariah, Lembaga Pendidikan Islam, MadrasahAbstract
Penelitian ini menganalisis tantangan penerapan e-budgeting dan digitalisasi administrasi keuangan dalam konteks lembaga pendidikan Islam, dengan studi kasus di Madrasah Tsanawiyah An-Na'iim Kabupaten Bandung. Menggunakan pendekatan kualitatif studi kasus, data dikumpulkan melalui wawancara mendalam, observasi partisipatif, dan studi dokumentasi. Temuan penelitian mengungkap bahwa transformasi digital menghadapi hambatan multidimensional yang unik, meliputi tantangan teknis-infrastruktural, dualisme sistem keuangan (konvensional vs. syariah), serta resistensi kultural-spiritual terhadap transparansi digital yang dianggap berpotensi mengurangi nilai keikhlasan dan kerahasiaan dalam pengelolaan dana filantropi Islam. Meski demikian, penelitian ini menemukan model implementasi adaptif di mana madrasah berhasil mengakulturasi teknologi melalui pengembangan modul syariah dalam sistem digital dan peran krusial kepemimpinan sebagai cultural broker. Model hibrid ini berhasil meningkatkan akuntabilitas horizontal (transparansi dan efisiensi) tanpa mengabaikan akuntabilitas vertikal (pertanggungjawaban spiritual). Simpulan penelitian menegaskan bahwa keberhasilan digitalisasi di lembaga pendidikan Islam memerlukan pendekatan sosio-teknis yang holistik dan sensitif terhadap konteks nilai, di mana keselarasan budaya menjadi prasyarat fundamental, bukan sekadar transfer teknologi.
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