Cashless Educational Finance Management in Islamic Boarding Schools
Integrating POAC, Technology Acceptance Model, and Islamic Financial Principles
Abstract
This study aims to examine the implementation of cashless educational finance management at Pondok Modern Nur El Haq by integrating the Planning, Organizing, Actuating, and Controlling (POAC) framework, the Technology Acceptance Model (TAM), and Islamic financial principles. A qualitative case study design was employed. Data were collected through semi-structured interviews, non-participant observations, and document analysis involving institutional leaders, finance officers, IT administrators, cooperative staff, teachers, and parents. The data were analyzed using thematic analysis based on the interactive model of Miles, Huberman, and Saldaña. The findings indicate that the successful implementation of the cashless system was supported by strategic planning, collaborative organizational governance, systematic operational procedures, and continuous monitoring. Stakeholders demonstrated positive acceptance of the system due to its perceived usefulness and perceived ease of use, while ongoing institutional support facilitated adaptation during implementation. The study also reveals that the cashless financial management system reinforces the Islamic financial principles of amanah (trustworthiness), 'adl (justice), transparency, and accountability through automated transaction recording, standardized financial procedures, and real-time financial monitoring. This study contributes to the educational finance literature by proposing an integrated framework that combines managerial governance, technology acceptance, and Islamic financial ethics to explain digital financial management in Islamic educational institutions. The findings offer practical implications for educational leaders seeking to modernize financial governance while preserving Islamic ethical values.
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