Internalisasi Nilai Sidq, Amanah, Syura, Dan Istiqamah Dalam Transparansi Dan Akuntabilitas Komite Sekolah: Studi Kasus Di Sdit Irsyadul Ibad Pandeglang

This study examines the implementation of Islamic values ​​in the transparency and accountability of the school committee at SDIT Irsyadul Ibad Pandeglang. The study aims to analyze the application of the values ​​of sidq, amanah, shura, and istiqamah in the school committee's performance and to identify forms of transparency and accountability practices in the management and financial programs. The study used a qualitative approach with a case study design. Data were obtained through in-depth interviews, observation, and documentation, then analyzed using the Miles and Huberman interactive model through data reduction, data presentation, and conclusions. Data validity was ensured through triangulation of sources, techniques, and time, as well as member checks and peer debriefing. The results indicate that transparency is realized through program and financial reporting to parents at the end of each semester through committee meetings, written reports, and a WhatsApp group for parents. Observations also revealed the presence of a school information board, archived financial reports, and meeting minutes as a form of information transparency and documentation of committee activities. Accountability is realized through routine reporting, documentation of budget usage, and periodic evaluations involving the school committee, school officials, and parents. The decision-making process is carried out through deliberations involving committee administrators, the principal, and parent representatives. Research findings indicate that the values ​​of sidq, amanah, syura, and istiqamah not only serve as an ethical foundation but also shape the behavior of the school committee in realizing honesty, responsibility, participation, and consistency in educational governance.