SKRIPSI AKS

Analisis Laporan Keuangan Berdasarkan Pedoman Akuntansi Pesantren Pada Pondok Pesantren Di Kota Tuban Jawa Timur

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ABSTRACT

Islamic boarding schools have an important role in the development of religion
in Indonesia. Islamic boarding schools are a form of non-profit organization in
Indonesia. Islamic boarding schools need to carry out financial recording and reporting
for accountability in managing the funds that have been created by the Islamic boarding
school.
This research aims to analyze how the financial reports of the Nurul Jadid
Salafiyah Islamic Boarding School in Tuban and the Manbail Futuh Tuban Islamic
Boarding School conform to the Islamic Boarding School Accounting Guidelines and
analyze what factors influence the application of the Islamic Boarding School Accounting
Guidelines at the Nurul Jadid Salafiyah Tuban Islamic Boarding School and the Manbail
Futuh Islamic Boarding School. Tuban.
The research method used is qualitative research. The objects of this research are
the Nurul Jadid Salafiyah Islamic Boarding School in Tuban and the Manbail Futuh
Islamic Boarding School in Tuban. Data and data sources are obtained from primary
data and secondary data. Data collection techniques are carried out by interviews,
observation, documentation.
The results of this research show that the Nurul Jadid Salafiyah Islamic Boarding
School in preparing financial reports is not in accordance with the Islamic Boarding
School Accounting Guidelines which refer to ISAK 35. The Nurul Jadid Salafiyah Islamic
Boarding School only keeps books in the form of cash in and cash out. Apart from that,
the Manbail Futuh Islamic Boarding School is also not in accordance with recording
financial reports based on the Islamic Boarding School Accounting Guidelines which
refer to ISAK 35. The Manbail Futuh Islamic Boarding School keeps records using single
entry or simple recording in the form of cash in and cash out. Factors that influence the
inappropriate recording of financial reports based on the Islamic Boarding School
Accounting Guidelines referring to ISAK 35 are lack of understanding and knowledge of
managers regarding the presentation of financial reports, limited human resources
owned by Islamic boarding schools, and minimal socialization regarding the standards
for presenting financial reports of related Islamic boarding schools. with Islamic
Boarding School Accounting Guidelines.
Keywords: Islamic Boarding School, Financial Reports, and Islamic Boarding School
Accounting Guidelines

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Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

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No. Panggil

2X6.2 SIL a 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 118 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Silvia Rosyida Kumala

Versi lain/terkait

Lampiran Berkas

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