Pengelolaan Koperasi Pondok Pesantren Mahasiswa AL Hikam Dalam Bingkai Akuntabilitas: Perspektif Sharia Enterprise Theory

Accountability problems and fraudulent practices often occur not only in business sector organizations but also public (non-profit) which are mostly carried out by internal parties. The low credibility accountability of companies carrying conventional accounting is the impact secular materialist capitalism. In fact, a form agent's responsibility to principal that must be maintained. Islam emphasizes as soul sharia whose concept related God, humans, universe (accountability trilogy). Sharia Enterprise Theory (SET) an implementation involves role humans caliphs 'abd llah application trilogy. cooperative management very important create gain trust. This study aims analyze Student Boarding School Cooperative Al Hikam Malang (Koppontren) based on perspective. research qualitative descriptive with observation, interview, documentation techniques regarding various indicators assessed scoring system. results show Koppontren has implemented SET properly its management, starting from halal all aspects business, paying attention muamalah rules, spending zakat, providing social assistance, always keeping environment clean. Overall, percentage according perspective obtained 87%, details at 100%; nature 67%; God holistic 100%.