Deva, Kurniawati Ananda (2022) IMPLEMENTASI AKUNTANSI PESANTREN DITINJAU DENGAN ISAK 35 (PONDOK PESANTREN AL-QODIRI JEMBER ). Skripsi thesis, STIE Mandala.

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Abstract

ABSTRAC Pondok Pesantren Al-Qodiri Jember is a Islamic Boarding School engaged in education and this cottage is an educational institution that prioritizes religious aspects and always carries out weighing and development to produce students who are strong in aqidah, knowledge, noble morals, and amanah, which of course can be useful for themselves and others (rahmatan lil alamin). Pesantren Accounting aims to provide accounting guidance that is non-binding and can develop recording and recognition methods according to the existing system in the pesantren. Pesantren Accounting Guidelines use a reference from Financial Accounting Standards. Pesantren Accounting Guidelines can help the party responsible for preparing financial statements at the Islamic Boarding School. This Pesantren Accounting Guideline is applied only to Islamic Boarding Schools that have been incorporated as foundations, where there has been a separation of wealth between the Islamic Boarding School and the foundation owner. This Pesantren Accounting Guideline has the aim of providing accounting guidelines that are non-binding and make it easier for islamic boarding schools to prepare their financial statements, and also to provide support for the economic empowerment of islamic boarding schools. The focus of the problems studied is (1) How is the Recording and Presentation of Accounting Financial Statements of Islamic Boarding Schools at Al-Qodiri Islamic Boarding School, Jember? (2) How is the Implementation of Pesantren Accounting based on ISAK 35 at The Al-Qodiri Islamic Boarding School in Jember? The purpose of this study is (1) To find out how to Record and Present Accounting Financial Statements at Al-Qodiri Islamic Boarding School Jember (2) To find out how the Implementation of Pesantren Accounting based on ISAK 35 at Al-Qodiri Islamic Boarding School Jember. This research uses qualitative methods with qualitative descriptive data analysis. This data collection technique uses data triangulation, while data collection is carried out by observation methods, interviews, documentation and purposive sampling techniques. Then the collected data are analyzed using qualitative descriptive methods. The results of this study stated that the Al-Qodiri Jember Islamic Boarding School had not implemented the Pesantren Accounting Guidelines reviewed with ISAK 35. The recording carried out is still simple with the recording of cash receipts and cash expenditures. This research is expected to assist islamic boarding school institutions in preparing financial statements in accordance with the Pesantren Accounting Guidelines reviewed with ISAK 35. Keywords: Pesantren Accounting Guidelines, ISAK 35, Recording and Presenting Accounting Financial Statements.

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	03 Apr 2023 14:36
Last Modified:	03 Apr 2023 14:36
URI:	http://repo.itsm.ac.id/id/eprint/767

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