Muhammad Faisal

School accreditation in Indonesia is often reduced to completing documents before the assessment visit, so the quality it produces tends to be administrative and short-lived. SDIT Ar Refah Tanjungpinang faced the same problem before it raised its accreditation rating from C to A. This study aims to analyse the principal's strategies for building a quality culture from a Total Quality Management perspective, to explain how the values of amanah (trustworthiness) and ihsan (excellence) are internalised into that culture, and to reveal the impact of this culture on the accreditation transformation. The study employed a qualitative approach with a single case study design. Data were collected through in-depth interviews, participant observation, and document analysis involving the principal, teachers, administrative staff, foundation board members, the school committee, and the accreditation team. The data were analysed using the interactive model of data condensation, data display, and conclusion drawing, and their trustworthiness was tested through source and technique triangulation. The findings show that the principal built a quality culture through shared quality awareness, documented work cycles, improvement-oriented evaluation, team collaboration, and role modelling. Amanah and ihsan served as intrinsic motivation that shifted work orientation from compliance to worship. The study concludes that integrating TQM principles with amanah and ihsan produces a substantive accreditation transformation, because quality is embraced as a moral and spiritual responsibility of the entire school community.

This study is motivated by the importance of transparency and accountability in Islamic financial management to ensure justice, honesty, trustworthiness, and the protection of the rights of parties involved in financial transactions. Although Islamic accounting studies have developed in areas such as financial reporting and institutional governance, the integration of Qur’anic values through the perspective of Nusantara Qur’anic exegesis remains an area that requires further development. This study aims to analyze Buya Hamka’s interpretation of Qur’an Surah Al-Baqarah [2]: 282–283 in Tafsir Al-Azhar concerning financial transparency and accountability and to identify its relevance to contemporary financial governance. This study employs a qualitative approach using library research. Data were collected through documentation of primary sources, namely the Qur’an and Tafsir Al-Azhar, as well as secondary sources consisting of relevant books and scholarly articles. The data were analyzed using the taḥlīlī (analytical) method of Qur’anic exegesis and content analysis, involving the identification, categorization, interpretation, and contextualization of the findings. The results indicate that Hamka’s interpretation incorporates the principles of transparency through transaction recording, clarity of rights and obligations, disclosure of information, and the appointment of an impartial record keeper. Meanwhile, accountability is reflected in witnessing, transaction verification, fulfillment of obligations, safeguarding trust, and the prohibition against concealing testimony. These findings affirm that transparency and accountability are not merely administrative requirements but also have moral and spiritual dimensions. Accordingly, these values can serve as an ethical foundation for strengthening Islamic financial governance that upholds justice, honesty, and responsibility.