Akuntansi pondok pesantren dalam meningkatkan akuntabilitas publik

Sulistiani, Dwi ORCID: https://orcid.org/0000-0002-7921-1913 (2019) Akuntansi pondok pesantren dalam meningkatkan akuntabilitas publik. Presented at Akuntansi Pondok Pesantren Dalam Meningkatkan Akuntabilitas Publik, 27-28 Agustus 2019, Hotel Amarta Hill Batu.

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Abstract

This study aims to provide specific guidelines regarding the preparation of financial reports in Islamic boarding schools in Indonesia. The method used is the study of literature, guided by PSAK 45 concerning Financial Accounting Standards and Regulations for non-profit organizations, SAK ETAP, namely Financial Accounting Standards for entities without public accountability, PSAK and ISAK Syaria which regulate Accounting Standards for sharia entities. This study shows that there are 4 financial statements that must be compiled by Islamic boarding schools in Indonesia, namely: Financial position reports, activity reports, cash flow reports and notes to financial statements. Where there are several accounts that have been defined and regulated in the recognition and presentation in SAK ETAP and PSAK 45. If the Islamic boarding school manages the funds included in the determination of sharia, it will be regulated in PSAK and ISAK Syariah.

Item Type:	Conference (Paper)
Keywords:	accounting; Islamic boarding school; SAK ETAP; PSAK 45; PSAK; ISAK Syaria
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150116 Educational Accounting
Divisions:	Faculty of Tarbiyah and Teaching Training > Department of Social Science Education
Depositing User:	MSA,Ak,CA Dwi Sulistiani
Date Deposited:	21 Feb 2020 19:58

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