Analisis Penerapan Standar Akuntansi Keuangan Pesantren di Pondok Pesantren Amanatul Ummah Surabaya
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Mohammad Ghofirin, S.Pd., M.Pd
Dina Anggraeni Susesti
Abstract
Islamic boarding schools are non-profit entities and have a very important role in
preparing financial reports. Until now, there are still many Islamic boarding schools that record
financial reports simply. This can be influenced by several factors, the lack of understanding by
HR regarding the presentation of financial reports is the main factor. Bank Indonesia has initiated
Islamic Boarding School Accounting Guidelines (PAP) as a solution to the problem of preparing
financial reports in Islamic boarding schools. This research aims to determine the form of recording
financial reports and to analyze the implementation of recording financial reports based on
Financial Accounting Standards (SAK) at the Amanatul Ummah Islamic boarding school in
Surabaya. The method used in this research is qualitative with a descriptive approach. Data
collection techniques will be carried out by observation and interviews.
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