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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan Martabe : Jurnal Pengabdian Kepada Masyarakat Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Kendali Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Akuntansi dan Ekonomi Pajak: Perspektif Global
Hari Setiono
Universitas Islam Majapahit
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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Journal : Gemilang: Jurnal Manajemen dan Akuntansi

 1 
Implementasi Penyusunan Laporan Keuangan Yayasan Pondok Pesantren Berdasarkan Isak 35 dan Pedoman Akuntansi Pesantren pada Yayasan Pendidikan Pondok Pesantren “Roudhotul Muttaqin” Kab. Mojokerto Muhammad Galang S.; Tatas Ridho Nugroho; Hari Setiono; Imam Baidlowi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Oktober : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.877

Abstract

This study aims to find out how the preparation of the financial reports of the "Roudhotul Muttaqin" Islamic Boarding School Foundation, Mojokerto Regency and whether the preparation of the financial reports of the "Roudhotul Muttaqin" Islamic boarding school foundation is in accordance with ISAK 35 standards and Islamic boarding school accounting guidelines. This type of research is a qualitative descriptive research with a case study method that compares the financial reports of the “Roudhotul Muttaqin Islamic boarding school” with ISAK 35 standards and Islamic boarding school accounting guidelines. Data collection techniques used are documentation and interviews. The object of this research is the Islamic boarding school foundation "Roudhotul Muttaqin" Mojokerto Regency. Data analysis was carried out by comparing the components in ISAK 35 which includes a comprehensive income statement, a report on changes in net assets, a balance sheet, and a cash flow statement, while the Islamic boarding school accounting guidelines include account identification, journalism, general ledger, trial balance, and preparation of financial statements. based on ISAK 35. The results showed that the Roudhotul Muttaqin Islamic Boarding School Foundation, Mojokerto Regency had not implemented financial reports based on ISAK 35 and had not recorded the accounting cycle based on Islamic boarding school accounting guidelines.
Co-Authors Achmad Dahlan Achmad Deni Tri Setya Putra Azhari Atul Aini Azizah Apriliana Dwi Kartikasari Cici Wulan Purnama Dinda Andrianti Fahmi Poernamawatie Fauzi, Agus Khazin Fauziah Nur Aini Hartono Hartono Ike Febriyanti Ilmidaviq, Muhammad Bahril Imam Baidlowi Baidlowi Imam Mustofa Khurniatul Irsyadah Lely Fithri Nela Margarita M.Bahril Ilmiddaviq Marisha Khanida Muhammad Galang S. Nur Ainiyah Nurdiana Fitri Isnaini Nurul Insanin Primasa Minerva Nagari Ratno Sarwanto Rina Putri Leksono Rubiyanto Rubiyanto Tatas Ridho Nugroho Titis Indah Widyawati Yogi Permani