Abstract

Quality financial performance is vital, reflecting an organization’s financial health and fund utilization efficiency. While corporate governance principles enhance financial outcomes, they remain focused on material benefits and stakeholder obligations, overlooking human relationships and divine accountability as part of worship toward Allah SWT. This study introduces Islamic Corporate Governance, emphasizing amanah financial responsibility to address these gaps. Adopting an explanatory research approach, it investigates the roles of Islamic Financial Literacy, Amanah Codes of Conduct, Amanah Open Access, Amanah Value-Sensitive Design, and their impacts on Quality Financial Performance. Data were collected from 35 Heads of Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah in Central Java via questionnaires and Google Forms and analyzed using SEM mediation techniques. Results reveal significant positive relationships among Islamic Financial Literacy, Amanah principles, and Quality Financial Performance, offering a novel conceptual framework to enhance accountability and financial health within an Islamic governance perspective.