Examining Audit Culture In The Pesantren Environment: A Discourse Based Study

Abstract

Auditing is known as technical but at least for anthropologists it cultural What they termed audit culture may be manifested in various activities which have a direct impact on social life such as maintenance of their private space This article qualitatively examines audit culture in nbsp; Pesantren < em>located in Malang and nbsp; Blitar Interview observation and documentary data collection were used in this study nbsp; Data were analized by getting the benefit of the concept of Foucauldian governmentality and discourse analysis It is found that the term audit culture is a rather nbsp; strange in Pesantren< em> circle Audit is nbsp; better known in its formality as examinations of financial reports Pesantren< em>s agree on the importance of instilling audit values a form of accountability since it is in accord to the Islamic teachings Its implementation however must contextual to the Pesantren< em> including in relation to the availability of supporting human resources and the required technology < p>