institutional governance

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.

With the continuous advancement of the construction of a national lifelong learning system and the deepening reform of the modern vocational education system, exploring the internal and external driving factors underlying the high-quality development of higher vocational colleges in border regions can effectively address several prominent challenges faced by northern higher vocational institutions, including insufficient connotative development in relation to construction requirements, inadequate motivation for autonomous learning among teachers and students, and difficulties in adapting lifelong education services to the needs of regional industries. Therefore, this research has significant practical implications.Drawing on self-efficacy theory and lifelong education theory, this study clarifies the transmission mechanisms among variables and constructs a theoretical model centered on lifelong education driving factors, teachers’ and students’ self-efficacy, and the high-quality development of higher vocational colleges. The study conducted a survey among 14 public higher vocational colleges in Heilongjiang Province, collecting 628 valid teacher questionnaires and 864 valid student questionnaires. Empirical analysis was conducted using SPSS 26.0 and the PROCESS macro, including reliability and validity tests, correlation analysis, and Bootstrap tests of mediating effects.The empirical results reveal several key findings. First, four driving factors associated with lifelong education—digital learning resource provision, the implementation of industry–education integration, the cultivation of a lifelong learning-oriented campus environment, and modern institutional governance—can all positively promote the high-quality development of higher vocational colleges. Second, these four types of factors significantly enhance the self-efficacy levels of both teachers and students. Finally, teachers’ and students’ self-efficacy plays a mediating role in this process: various lifelong education-related factors not only directly improve the quality of institutional development but also indirectly facilitate the connotative development of colleges by strengthening teachers’ and students’ confidence in learning and career development.Based on the practical context of higher vocational education in Heilongjiang Province, this study enriches the theoretical framework concerning institutional development from the perspective of lifelong education and provides two practical implications for higher vocational colleges in northern border regions. Higher vocational institutions should not only align their educational practices with local industrial characteristics but also focus on stimulating the subjective initiative of teachers and students, thereby establishing a sustainable and stable model of high-quality development.

Abstract : The Northeastern College–College of Liberal Arts (NC-COLA) is committed to uplifting community well-being through responsive extension programs. This study evaluated the community needs of Barangay Mabini across seven domains: Education and Parenting, Food Safety and Hygiene, Human Rights and Violence Awareness, Livelihood and Financial Literacy, Disaster Risk Reduction and Management (DRRM), Environmental Conservation, and Organizational Planning and Management. Using a descriptive mixed-method design combining survey questionnaires and key informant interviews, results showed that Livelihood and Financial Literacy obtained the highest weighted mean (4.75), identifying economic vulnerability as the community’s most pressing concern. Food Safety and Hygiene (4.72), Organizational Planning and Management (4.68), Environmental Conservation (4.63), and DRRM (4.59) also registered high demand, reflecting gaps in public health, governance, and disaster preparedness. Human Rights and Violence Awareness (4.48) indicated greater preference for practical safety programs over formal legal education. It was concluded that Barangay Mabini requires coordinated, multi-stakeholder interventions targeting economic empowerment, institutional governance, and community resilience. Recommendations include financial literacy and livelihood programs, strengthening of the Barangay DRRM Council, systematic waste management, and capacity-building for local officials in partnership with relevant government agencies.

ABSTRACT Muhammadiyah schools face challenges in strengthening institutional competitiveness, improving school governance, and developing strategic plans that can guide sustainable school development. Many schools have not yet developed systematic Strategic Plans (Renstra) and school excellence roadmaps, resulting in short-term and less focused development efforts. This community service program aimed to enhance the capacity of principals and teachers in effective school leadership, strategic planning, and the development of school excellence roadmaps in Muhammadiyah schools in Boyolali Regency. The program employed a Participatory Action and Empowerment Model involving 17 Muhammadiyah elementary and junior secondary schools. The activities consisted of training, workshops, mentoring, and evaluation. The results demonstrated improved participants’ understanding of school leadership, institutional governance, strategic planning, and the implementation of strategic and operational plans. In addition, the program produced draft Strategic Plans (Renstra) and school excellence roadmaps that can serve as sustainable development guidelines for participating schools. The program also strengthened collaboration among the university, the Muhammadiyah Regional Board of Boyolali, the Primary and Secondary Education Council, and Muhammadiyah schools in improving educational quality and institutional competitiveness. The findings indicate that mentoring in strategic planning and school excellence roadmap development is an effective strategy for strengthening leadership capacity, governance, and the competitiveness of Muhammadiyah schools. Keywords: Muhammadiyah schools; strategic plan; school excellence roadmap; school leadership; school competitiveness ABSTRAK Sekolah Muhammadiyah menghadapi tantangan dalam meningkatkan daya saing lembaga, memperkuat tata kelola sekolah, serta menyusun perencanaan strategis yang mampu menjadi pedoman pengembangan sekolah secara berkelanjutan. Sebagian sekolah belum memiliki dokumen Rencana Strategis (Renstra) dan roadmap keunggulan yang tersusun secara sistematis sehingga pengembangan sekolah cenderung bersifat jangka pendek dan kurang terarah. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kapasitas kepala sekolah dan guru dalam kepemimpinan sekolah efektif, penyusunan Renstra, serta pengembangan roadmap keunggulan sekolah Muhammadiyah di Kabupaten Boyolali. Kegiatan dilaksanakan menggunakan pendekatan Participatory Action and Empowerment Model yang melibatkan 17 sekolah Muhammadiyah jenjang SD/MI dan SMP/MTs. Metode yang digunakan meliputi pelatihan, workshop, pendampingan, dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai kepemimpinan sekolah, tata kelola lembaga, perencanaan strategis, serta implementasi Renstra dan Renop. Selain itu, kegiatan menghasilkan draft Renstra dan roadmap keunggulan sekolah yang dapat digunakan sebagai pedoman pengembangan sekolah secara berkelanjutan. Program ini juga memperkuat sinergi antara perguruan tinggi, PDM Boyolali, Majelis Dikdasmen, dan sekolah Muhammadiyah dalam upaya meningkatkan mutu dan daya saing lembaga pendidikan. Kegiatan pendampingan Renstra dan roadmap keunggulan terbukti menjadi strategi yang efektif untuk memperkuat kapasitas kepemimpinan, tata kelola, dan daya saing sekolah Muhammadiyah. Kata kunci: sekolah Muhammadiyah; Renstra; roadmap keunggulan; kepemimpinan sekolah; daya saing sekolah

چکیده: مدارس محمدیه با چالش‌هایی در زمینه تقویت رقابت‌پذیری نهادی، بهبود حکمرانی مدرسه و توسعه برنامه‌های راهبردی مواجه هستند که می‌تواند راهنمای توسعه پایدار مدرسه باشد. بسیاری از مدارس هنوز برنامه راهبردی (Renstra) و نقشه‌راه برتری مدرسه را به‌صورت نظام‌مند تدوین نکرده‌اند و این امر منجر به تلاش‌های توسعه‌ای کوتاه‌مدت و کم‌تمرکز می‌شود. هدف این برنامه خدمت‌رسانی به جامعه، ارتقاء ظرفیت مدیران و معلمان در رهبری مؤثر مدرسه، برنامه‌ریزی راهبردی و توسعه نقشه‌راه برتری مدرسه در مدارس محمدیه شهرستان بویولالی بود. این برنامه با استفاده از مدل مشارکتی اقدام و توانمندسازی و با مشارکت ۱۷ مدرسه ابتدایی و متوسطه محمدیه اجرا شد. فعالیت‌ها شامل آموزش، کارگاه، مشاوره و ارزیابی بود. نتایج نشان داد که درک شرکت‌کنندگان از رهبری مدرسه، حکمرانی نهادی، برنامه‌ریزی راهبردی و اجرای برنامه‌های راهبردی و عملیاتی بهبود یافته است. علاوه بر این، برنامه منجر به تهیه پیش‌نویس برنامه راهبردی (Renstra) و نقشه‌راه برتری مدرسه شد که می‌تواند به‌عنوان راهنمای توسعه پایدار برای مدارس مشارکت‌کننده مورد استفاده قرار گیرد. این برنامه همچنین همکاری میان دانشگاه، هیئت منطقه‌ای محمدیه بویولالی، شورای آموزش ابتدایی و متوسطه و مدارس محمدیه را در جهت ارتقاء کیفیت آموزشی و رقابت‌پذیری نهادی تقویت کرد. یافته‌ها نشان می‌دهد که همراهی در برنامه‌ریزی راهبردی و توسعه نقشه‌راه برتری مدرسه، راهبردی مؤثر برای تقویت ظرفیت رهبری، حکمرانی و رقابت‌پذیری مدارس محمدیه است.

Evidence suggests that academic staff in Nigerian public universities are under-supported in ways that directly undermine the delivery of Sustainable Development Goal 4. Previous research has established that stakeholder engagement matters for educational quality, but only a few empirical studies have tested the specific institutional mechanisms through which this engagement produces performance outcomes in resource constrained African higher education systems. To date, studies have not examined how training and development programmes function as an institutional bridge between training and development plans and academic staff performance in this context. This study set out to investigate the extent to which stakeholder support drives academic staff performance, specifically highlighting how institutional training and development initiatives serve as the crucial bridge for this impact. Grounded in Stakeholder Theory and Social Exchange Theory, the study tests four hypotheses using a quantitative design. Data were collected from 197 academic staff across three public universities in South-West Nigeria, using stratified random sampling. Partial Least Squares Structural Equation Modelling was conducted using SmartPLS 4. Analysis showed that stakeholder support had a significant direct effect on academic staff performance ( β = 0.423, t = 5.935, p < 0.001). Training and development programmes fully mediated the relationship between training and development plans and performance ( β = 0.210, 95% CI [0.090, 0.353]), the study's hypothesised mediation pathway (H4). The results indicate a persistent gap between institutional planning and programme execution. A further exploratory finding is the fifth hypothesis (H5). A feedback path from programme execution back to stakeholder support (TDProg → KSS, β = 0.511, p < 0.001). This finding extends Freeman’s (1984) instrumental framework. It adds nuance to Mitchell et al.’s (1997) salience theory by suggesting that visible programme quality can reinforce stakeholder commitment, rather than being solely a precondition for programme delivery. This pathway has not previously been documented in the African higher education literature and carries direct implications for institutional governance and SDG 4 policy coordination. The findings of this study carry implications for stakeholder coordination, institutional policy, and the delivery of SDG 4 in resource constrained higher education systems. Policy documents and strategic plans are necessary but insufficient. Decisive progress depends on funded, executed, and monitored training programmes backed by coordinated multi-stakeholder commitment.

شواهد نشان می‌دهد که اعضای هیئت علمی در دانشگاه‌های دولتی نیجریه از حمایت کافی برخوردار نیستند و این امر به طور مستقیم تحقق هدف چهارم توسعه پایدار را تضعیف می‌کند. پژوهش‌های پیشین اهمیت مشارکت ذینفعان را برای کیفیت آموزشی اثبات کرده‌اند، اما تنها تعداد اندکی از مطالعات تجربی، سازوکارهای نهادی مشخصی را که از طریق آن‌ها این مشارکت به پیامدهای عملکردی در نظام‌های آموزش عالی آفریقا با منابع محدود منجر می‌شود، مورد آزمون قرار داده‌اند. تاکنون، مطالعات بررسی نکرده‌اند که چگونه برنامه‌های آموزش و توسعه به عنوان پلی نهادی میان طرح‌های آموزش و توسعه و عملکرد اعضای هیئت علمی در این زمینه عمل می‌کنند. این پژوهش با هدف بررسی میزان تأثیر حمایت ذینفعان بر عملکرد اعضای هیئت علمی انجام شد و به طور خاص، نقش برنامه‌های آموزش و توسعه نهادی را به عنوان پل اساسی این تأثیر برجسته می‌کند. این مطالعه با تکیه بر نظریه ذینفعان و نظریه تبادل اجتماعی، چهار فرضیه را با رویکرد کمی مورد آزمون قرار داده است. داده‌ها از ۱۹۷ عضو هیئت علمی در سه دانشگاه دولتی جنوب غرب نیجریه با استفاده از نمونه‌گیری تصادفی طبقه‌بندی‌شده گردآوری شد. مدل‌یابی معادلات ساختاری حداقل مربعات جزئی با استفاده از نرم‌افزار SmartPLS 4 انجام شد. تحلیل‌ها نشان داد که حمایت ذینفعان اثر مستقیم معناداری بر عملکرد اعضای هیئت علمی دارد (β = 0.423، t = 5.935، p < 0.001). برنامه‌های آموزش و توسعه به طور کامل رابطه میان طرح‌های آموزش و توسعه و عملکرد را میانجی‌گری کردند (β = 0.210، 95% CI [0.090, 0.353]) که مسیر میانجی‌گری فرضیه چهارم پژوهش بود (H4). نتایج نشان‌دهنده شکاف مداوم میان برنامه‌ریزی نهادی و اجرای برنامه‌ها است. یافته اکتشافی دیگر، فرضیه پنجم (H5) است: مسیر بازخورد از اجرای برنامه به حمایت ذینفعان (TDProg → KSS، β = 0.511، p < 0.001). این یافته چارچوب ابزاری Freeman (1984) را گسترش می‌دهد و با افزودن ظرافت به نظریه برجستگی Mitchell و همکاران (1997) نشان می‌دهد که کیفیت مشهود برنامه می‌تواند تعهد ذینفعان را تقویت کند، نه اینکه صرفاً پیش‌شرط اجرای برنامه باشد. این مسیر پیش‌تر در ادبیات آموزش عالی آفریقا مستندسازی نشده و پیامدهای مستقیمی برای حکمرانی نهادی و هماهنگی سیاستی هدف چهارم توسعه پایدار دارد. یافته‌های این پژوهش دارای پیامدهایی برای هماهنگی ذینفعان، سیاست‌گذاری نهادی و تحقق هدف چهارم توسعه پایدار در نظام‌های آموزش عالی با منابع محدود است. اسناد سیاستی و برنامه‌های راهبردی ضروری اما ناکافی هستند؛ پیشرفت قاطعانه مستلزم برنامه‌های آموزشی تأمین مالی‌شده، اجراشده و پایش‌شده با پشتوانه تعهد هماهنگ چندذینفعی است.