The objective of this research is to describe accountability of performance integrated with the value of Islamic civilization and find the essence from framework of Islamic accountability of organization. This research is qualitative type using interpretive spiritualism paradigm under ethnomethodology approach. The object of this research is Muhammadiyah University of Makassar and informants are people involved in making a decision in the university. The result reveals that the accountability in Muhammadiyah University of Makassar is built using the religious spiritualism under a foundation of Islamic values consisting of ukhuwah and sincerity, amanah, oriented goal, effectiveness and efficiency, opennes, and consistency. The further result discloses that sincerity is the strongest value to build the accountability of performance

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.

<p class="07AbstrakInggris">The entry of Islam in Mandar is a phenomenon because Islam in Mandar entered in an extraordinary way without any rejection from the public in general and from the royal elite, besides that until now Mandar land is still an important reference in learning and deepening Islamic science, especially the learning of the Yellow Book (kitta’ kuning) in Sulawesi. This study explores how scholars spread Islamic teachings in Mandar and how scholars respond to the very diverse Local Culture of Mandar. In uncovering this, the study used Qualitative Descriptive methods in the form of observations, interviews and focus group discussions (FGD). The location of this study is in West Sulawesi by focusing on the villages of Pambusuang and Campalagian Polman. The results showed that Islam entered Mandar peacefully because the way and approach used by scholars in spreading Islam was very in accordance with the situation and conditions of mandar society at that time which was a believer in Animism and Dynamism. The scholars in addition to conveying the teachings of Islam with full policy also make the local culture as an approach in conveying islamic teachings so that Islam enters the community with calm and pleasure. The findings in this study will certainly be very useful in the current proselytizing context, considering that Islam is currently widely highlighted and labeled extreme because one of the causes is preachers who seem to impose their opinions and beliefs on others.</p>