Author: Muhammad Wahyuddin Abdullah, Hadriana Hanafie, Andi Yustika Manrimawagau Bayan

Abstract: The research aims to examine the influence of spirituality, organizational culture, leadership, and local wisdom on the accountability of State Islamic Religious College (SIRC). Sample research by 84 respondents in accordance with purposive sampling derived from 4 SIRC in South Sulawesi, that is UIN Alauddin, IAIN Palopo, STAIN Parepare, and STAIN Watampone. Research Data form of total score is obtained by distributing a list of structured questions to respondents. Respondents responded that spirituality, organizational culture, local wisdom, leadership, and accountability became an important part of SIRC's management in South Sulawesi. Hypothesis testing using multiple regresion. The results of the hypothesis testing showed that the local spirituality and wisdom positively affected the significant of SIRC's accountability in South Sulawesi. However, the organizational culture and leadership has no significant effect on the accountability of SIRC in South Sulawesi. The sublime values of worship increased accountability, but the symbols (norms) of organization and leadership characters did not make the accountability of SIRC in South Sulawesi.

Keywords: Accountability, Spirituality, Organizational Culture, Leadership, Local Wisdom.

DOI: 10.22161/ijels.53.33