Accountability Values for the Performance in Private Islamic University

The study aims to reveal the values of performance accountability in private Islamic universities. Type of qualitative research was used in this study by reviewing literature in the context of private Islamic universities. The three objects in this study were Universitas Islam Indonesia, Universitas Muslim Indonesia, and Universitas Muhammadiyah Yogyakarta. The result of this study revealed that the private Islamic universities are promoting Islamic values in their performance accountability. The accountability value of a private Islamic university includes trust in work, which consists of professionalism, honest, worship and charity deeds as well as exploring the religion and professions for understanding the value of religious ordinances and diligently working.

The long-term strategy of the higher education system began in [1975][1976][1977][1978][1979][1980][1981][1982][1983][1984][1985] through the long-term development of higher education Framework (KTTPJ) issued by the Directorate General of Higher Education. This strategy confirms a strong relationship between national and regional education and development. The success of the university is determined by the ability of the academic staff to respond to changes on an energetic basis 2 . Colleges are one of the national education subsystems. Its existence in the life of the nation and the country plays an important role through the application of Tri Dharma colleges, i.e. education, research, and community service. Law number 20 of 2003 on the national education system mentions that colleges are obliged to conduct education, research, and community service.
Colleges have a very important role in encouraging the advancement of a nation. College is a nation's container to educate its human resources to be skilled people and ready to build a country in the field. The provision of the given is not only the ability of thinking, but also the skills and wisdom of souls.
The existence of higher education is more increasing. This was triggered by one of them by the increasingly community's awareness of the importance of The new College of corn, still requires long struggles and is not easy in realizing and solidify its pace to become a college of quality.
The root of the problem is still low quality of the college in Indonesia is not yet an ethical education, the loss of high school idealism, so that the remaining is commercialization, not strictly the government in cracking down the universities that violate the rules, the cost of higher education made so low for the purpose of attracting more students 3 . As a result, many colleges operate at the same moment, taking advantage of the high market demand for college existence.
University should graduate human resources who have noble morality and strong character. 4 The college is a science and technology development institution that puts it in a strategic position in its efforts to improve the competitiveness of the nation. This function also provides burden and social responsibility of the college to the stakeholders, because the existence of the university is also a role in the development and social change process that occurs in the community. The college is built with quality, wisdom, and a sense of responsibility. Because the college is the establishment of nation children. The main focus in this study is the overview of the accounting of private Islamic campuses. Data obtained from a variety of sources that use various data collection techniques (triangulation), and carried out continuously until the data is saturated. Data is indirectly obtained from the source. The data can be a record or literature necessary for this study. In addition, developed academic literature is also used as a supporting in this study.

C. LITERATURE REVIEW
The monetary crisis that struck Indonesia in 1998 has shed public confidence in government bureaucracy in the context of government organizing oriented to the welfare of the people. This crisis not only shows that the wheel of government in the New Order era is far from the disclosure of adequate information access to the community as a stakeholder. In such difficult conditions, not very few public ones (as a consequence of it), turned into a pragmatic society and opportunistic. This crisis became the culmination of community demands on the enforcement of accountability in the governance process. The weak enforcement of transparency and accountability forced the government to continuously reform in order to better restore the financial condition of Indonesia, as well as restore the public confidence level against the government. This is the point where transparency and accountability become a central issue in governance, especially in the context of its financial management. The demands for enforcement of transparency and accountability are aimed at creating governance with good corporate governance and good government governance.
In its development, the idea of good corporate governance was adopted into other governmental organizations, namely universities. This concept is known as good university governance. One of the objectives of the adoption of good corporate governance concept into the college area is to improve the quality and quality of the high struggle itself. Good University governance itself at the level of its implementation puts some basic values, among others, accountability, transparency, responsibility, independence (in decision making), fair, quality assurance and relevance, effectiveness and efficiency 6 .
A literal accountability is interpreted as a state to be accounted for or a state to be asked for accountability 7 or in adjectives called accountable which is defined as responsibility 8 . Accountability is the proper functioning of all components of the company's activities, according to their respective duties and authorities 9 . Accountability is a manifestation of the responsibility of a person or organizational unit in managing the resources given to him and mastered in order to achieve the objectives. Triyuwono sees the concept of accountability in the context of sharia accounting 10 . The position of accountability becomes "soul" or becomes the basis of ' ethics ' of (on) the provision of accounting information. Accountability terminology as follows 11 . Accountability is a report that provides an explanation of the actions or activities undertaken. Second, give and raise the reason that the action is in accordance with the prevailing standards. Third, as a form of responsibility on various consequences arising.
Based on the Heim explanation, it can be said that accountability is a written report containing explanations of the consequences posed for the activities undertaken, and the report must be based on the prevailing standards.
The principle contained in some of the above accountability sense is that the public has the right to know the policies taken by the parties given the trust.
These policies are contained in a form of media accountability, which is a report of accountability in it also includes practical practices of the giver of responsibility in obtaining information, either directly or indirectly. Therefore, accountability will develop well in an environment that prioritizes openness, belief in what he is doing. It can also be said that external accountability is a person's spiritual accountability. While internal accountability is a person's responsibility to the environment, both the formal organization (superiors) and the community environment. The accountability of a person to his Lord is essentially the essence of true accountability. If one realizes that his responsibilities are the mandate that is deposited to him, then that person will carry out his responsibilities in the most appropriate.
Samuel Paun has different opinions on the types of accountability 14 . He said accountability differentiated from democratic accountability, professional accountability (professional accountability) and accountability based on legal (legal accountability). In the type of democratic accountability, it is described that the Government is accountable for its performance and all its activities to political leaders. In this context, the implementation of accountability is carried out in a level from the lower leadership to the hierarchy of high levels of the President and Consultative Council. While in professional accountability is intended experts, professionals and technocrats who carry out their duties based on the norm and profession standards for the benefit of society. As for the legal accountability, that any public service officer can be submitted to the court when they fail and are guilty in carrying out their duties as expected by the community.
From the opinion above reflects that type of accountability is very diverse. But it has the same obligation, responsibility, goals and objectives for the success of an organization. The accountability that is carried out optimally with the participation of all parties is expected to create a trustworthy and highquality organization. 13 Lembaga Administrasi Negara. "Pedoman Penyusunan Laporan Akuntabilitas Kinerja Instansi Pemerintah"., Jakarta, 2000.

Jurnal Al-Dustur Vol. 3 No. 1 Tahun 2020 Program Studi Hukum Tata Negara Pascasarjana Institut Agama Islam Negeri (IAIN) Bone
Each organization certainly has the objectives to be achieved. In the organization, leaders are tasked with making strategic decisions that can be implemented to achieve their objectives. The performance of an organization depends on the ability to achieve that goal.
Performance is a concrete, observed, and measurable achievement 15 .
From this view it can be concluded that the success of a performance depends on how management is able to manage its company in a real and measurable.
Speaking of something "measurable", of course the size is a number that can be assessed and compared. In this case, the company generally uses numbers in the financial statements to measure the success of its performance. Financial statements as a result of an accounting process are used as information materials for decision making and planning.
Performance is the achievement level of results or "the degree of accomplishment". In other words, performance is the level of achievement of organizational objectives. So, it can be said that performance is a level of achievement of the implementation of certain tasks, in order to realize the objectives of the organization 16 . Performance is a condition or achievement that must be known and informed to certain parties to determine the level of achievement of a unit of work unit associated with the vision of an organization and to know the positive and negative impacts of a policy taken. This achievement is a view of the organization in carrying out its activities.
Effective performance assessment, there are approximately two key requirements required, namely (1) the presence of performance criteria that can be measured objectively; and (2)  It can be concluded that the sense of performance contains substance achievement of organizational work. Performance is a reflection of the results achieved by a person or group of people, in accordance with the vision of a defined mission. Achieving a defined mission vision is the objective of an organization. And in the process of achievement, it is necessary to make a measurement on the achievement of work that has been and will be done. So that it can be known to the extent that the achievement of the objectives is carried out, what are the challenges and obstacles in the process, and how to overcome it. Performance is the answer to whether or not an organizational objective has been established. The results of these performance measurements will be useful for planning the next period.

D. RESULT AND DISCUSSION
Accountability in colleges is not limited to financial management alone.
College accountability includes several things, namely 1) upward accountability that demonstrate traditional relationships in the form of subordinate responsibilities to superiors including procedural, bureaucratic, legal and vertical accountability; 2) downward accountability, focusing on the responsibility of leadership towards subordinates in decision making or the accountability of the college's participation in universities; 3) Inward accountability, centered on the Jurnal Al-Dustur Vol. 3 No. 1 Tahun 2020 Program Studi Hukum Tata Negara Pascasarjana Institut Agama Islam Negeri (IAIN) Bone action of teaching staff in applying various professional and ethical standards, referred to as professional accountability; and 4) outward accountability, is intended to be related to outside customers, stakeholders, supporters (donors) and ultimately to the community in the broadest sense.
The private Islamic universities in Indonesia are not under the responsibility of the Ministry of Religious Affairs, but are managed by Islamic organisations. As well as state universities, Islamic private colleges are also required to further improve their role, while retaining the distinctive characteristics of its own. Because ideally a college of Islam is an educational institution that pays attention to its quality while retaining its specifications, as a college of Islam, namely that education in Islamic colleges is more emphasis on religious education. With the aim that the higher education of Islam can produce professional graduates, but also keep the values of Islamic religion. Islamic values attached to Islamic private universities are the main characteristic that is owned. This characteristic is the identity of a private college of Islam as well as a differentiator from other colleges.
Value is a principle, standards include also qualities that have benefits.
The value interpreted a kind of conviction, which then became the standard or basis in choosing the action to be performed. Speaking of value is essentially choosing between two things about which is good and which is not good to do.
In Islam, the value is the standard for assessing an action to be true or false. All From the overall vision it is seen that the vision is the spirit of responsibility entrusted to the college to maximize performance in the achievement of its objectives. The responsibility is not only for stakeholders, but also in the wider sphere of responsibility for the nation and nation. The highest is the responsibility of the one true God. In order to achieve this, well-arranged performance is expected to be a way of achieving hope in the vision of the mission.
Three ways to realize the good performance, namely work based on Taqwa, climate and work atmosphere is calm and conducive, and supported by science related to the field of work, and always trying to add to the knowledge.
A job based on the intention of Takwa, seeking Taqwa is an implementation of the expressions that we often hear, that work is worship. Working for a better livelihood is an obligation. The work is liked by God and His messenger when the work is carried out sincerely by the intent of seeking his ridho.
In the value of Islamic private universities, there are several dimensions of Islamic performance which includes the trust in the work, which consists of professionalism, honest, worship and charity deeds and deepen the religion and profession of understanding the value of religion and diligent work. As for some elements in conducting performance assessment of business activities, the first thing is the intention of working because of God. In the work, we must give the sincerity and the motivation to work is to seek the world's luck and the hereafter.
It is also required to apply the principle of efficiency and benefits while preserving the environment, as well as seeking a balance of wealth with worship, and after success in working, should be grateful to Allah SWT for all the delights that have been given.

E. CONCLUSION
A good and comprehensive understanding of the Islamic values associated with performance will create a good college accountability. The Islamic-based organization will always realize the nature of management so that it will always be tawadhu in working. Thus, the Islamic private universities are able to reflect the accountability of performance and values that are Islamic.
The values of Islam in private colleges are implied in the vision and mission of a private Islamic universities. The value of Islam is the spirit of responsibility entrusted to the universities to maximize performance in the achievement of its objectives.