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This Author published in this journals
All Journal Journal of Accounting Science Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Journal of Applied Business and Technology Journal of Accounting and Financial Issue Accounting Journal of Ibrahimy (AJI)
Binti Shofiatul Jannah
Universitas Islam Negeri Sunan Ampel Surabaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Journal of Applied Business and Technology

 1 
Critical Review of Income Accounting on Islamic Boarding School Accounting Guidelines Yohan Bakhtiar; Dion Yanuarmawan; Atik Tri Andari; Binti Shofiatul Jannah
Journal of Applied Business and Technology Vol. 4 No. 2 (2023): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v4i2.124

Abstract

This study aims to criticize the income account contained in Pesantren Accounting Guidelines (Pedoman Akuntansi Pesantren / PAP). The critical paradigm is used as an “umbrella” for research with critical analysis as a research method. The results of this study indicate that (1) The definition of income in PAP and income in business entities is “almost” the same. (2) Making the contribution of santri as one of the free incomes is an inappropriate policy because santri are not a commodity.
Co-Authors Ade irma Suryani Lating Ajeng Tita Nawangsari Atik Tri Andari Dion Yanuarmawan Mochammad Ilyas Junjunan Nufaisa Nufaisa Nur Ravita Hanun Nurul Hasanah M Zach Rahayu Lestari Ratna Anggraini Aripratiwi Selvia Eka Aristantia Yohan Bakhtiar