Akuntansi pesantren sesuai SAK ETAP dan PSAK 45 dalam penyusunan laporan keuangan pesantren

Sulistiani, Dwi ORCID: https://orcid.org/0000-0002-7921-1913 (2020) Akuntansi pesantren sesuai SAK ETAP dan PSAK 45 dalam penyusunan laporan keuangan pesantren. Aktsar: Jurnal Akuntansi Syariah, 3 (1). pp. 31-48. ISSN 2622-5255

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Abstract

This study aims to determine the process of preparing financial statements in terms of recognition, measurement, recording, disclosure, and presentation. This descriptive qualitative study uses primary data with the method of observation, interviews, and Focus Group Discussion, while the secondary data uses the method of literature and documentation. The results show that the Islamic boarding school had not prepared its financial statements in accordance with SAK ETAP, in terms of recognition, measurement, recording, and disclosure. This boarding school uses a single entry system in preparing financial statements and did not present its financial reports in accordance with PSAK 45. Sabilirrosyad just make one report that is cash flow. That is due to the lack of human resources who understand related to accounting. BI and IAI can prepare the socialization and workshop for Islamic boarding schools in order to make the accounting manual book for Islamic boarding schools effectively.

Item Type:	Journal Article
Keywords:	financial report; accounting; Islamic boarding school; SAK ETAP; PSAK 45
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:	22 Nov 2020 19:00

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