ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN PESANTREN DI PONDOK PESANTREN AMANATUL UMMAH SURABAYA
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 pre...
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| Format: | Article |
| Language: | Indonesian |
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Universitas Nahdlatul Ulama Surabaya
2025-01-01
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| Series: | Accounting and Management Journal |
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| Online Access: | https://journal2.unusa.ac.id/index.php/AMJ/article/view/6425 |
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| author | Mohammad Ghofirin, S.Pd., M.Pd Dina Anggraeni Susesti |
| author_facet | Mohammad Ghofirin, S.Pd., M.Pd Dina Anggraeni Susesti |
| author_sort | Mohammad Ghofirin, S.Pd., M.Pd |
| collection | DOAJ |
| description |
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.
|
| format | Article |
| id | doaj-art-ce7d6fecab6a4a79adb4be6dfe8efdc5 |
| institution | DOAJ |
| issn | 2579-9606 2579-9614 |
| language | Indonesian |
| publishDate | 2025-01-01 |
| publisher | Universitas Nahdlatul Ulama Surabaya |
| record_format | Article |
| series | Accounting and Management Journal |
| spelling | doaj-art-ce7d6fecab6a4a79adb4be6dfe8efdc52025-08-20T03:08:42ZindUniversitas Nahdlatul Ulama SurabayaAccounting and Management Journal2579-96062579-96142025-01-018210.33086/amj.v8i2.6425ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN PESANTREN DI PONDOK PESANTREN AMANATUL UMMAH SURABAYAMohammad Ghofirin, S.Pd., M.Pd0Dina Anggraeni Susesti1Universitas Nahdlatul Ulama SurabayaUniversitas Nahdlatul Ulama Surabaya 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. https://journal2.unusa.ac.id/index.php/AMJ/article/view/6425PesantrenKoperasiSyariahLaporan Keuangan |
| spellingShingle | Mohammad Ghofirin, S.Pd., M.Pd Dina Anggraeni Susesti ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN PESANTREN DI PONDOK PESANTREN AMANATUL UMMAH SURABAYA Accounting and Management Journal Pesantren Koperasi Syariah Laporan Keuangan |
| title | ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN PESANTREN DI PONDOK PESANTREN AMANATUL UMMAH SURABAYA |
| title_full | ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN PESANTREN DI PONDOK PESANTREN AMANATUL UMMAH SURABAYA |
| title_fullStr | ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN PESANTREN DI PONDOK PESANTREN AMANATUL UMMAH SURABAYA |
| title_full_unstemmed | ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN PESANTREN DI PONDOK PESANTREN AMANATUL UMMAH SURABAYA |
| title_short | ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN PESANTREN DI PONDOK PESANTREN AMANATUL UMMAH SURABAYA |
| title_sort | analisis penerapan standar akuntansi keuangan pesantren di pondok pesantren amanatul ummah surabaya |
| topic | Pesantren Koperasi Syariah Laporan Keuangan |
| url | https://journal2.unusa.ac.id/index.php/AMJ/article/view/6425 |
| work_keys_str_mv | AT mohammadghofirinspdmpd analisispenerapanstandarakuntansikeuanganpesantrendipondokpesantrenamanatulummahsurabaya AT dinaanggraenisusesti analisispenerapanstandarakuntansikeuanganpesantrendipondokpesantrenamanatulummahsurabaya |