| Summary: | Objective: This study aims to determine and understand the concept of financial accountability in Islamic boarding schools or pesantren. The research is conducted at a pesantren in South Sumatra, which functions as a center for Islamic education and social and business activities. Research Design & Methods: The research data were obtained through in-depth interviews with pesantren administrators. This study uses transcendental phenomenology to analyze qualitative data. Findings: This study found three themes: the nematic of the research informants' experiences, namely Amanah, trust, and Transparency. This study reveals three essential things: first, Accountability in the perspective of the pesantren manager consists of accountability to God, the owner of the pesantren, students, and donors/donors. Second, the manifestation of the implementation of financial accountability is financial recording and reporting. Third, Transparency in understanding pesantren managers is an openness among pesantren administrators. Contribution & Value Added: This study reveals the understanding held by pesantren management in practicing accounting in pesantren.
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