Journal of Applied Business and Technology
Vol. 4 No. 2 (2023): Journal of Applied Business and Technology

Critical Review of Income Accounting on Islamic Boarding School Accounting Guidelines

Yohan Bakhtiar (Politeknik Negeri Malang)
Dion Yanuarmawan (Politeknik Negeri Malang)
Atik Tri Andari (Politeknik Negeri Malang)
Binti Shofiatul Jannah (Universitas Islam Negeri Sunan Ampel Surabaya)

Article Info

Publish Date
27 May 2023


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.

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Journal Info





Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance


JABT (Journal of Applied Business and Technology) is a media for exploration and discussion about Business Management and Technological problems arised in the society. It includes scientific articles in the form of research results, theory application, analytical studies, and literature studies on ...