ANALISIS PENERAPAN PEDOMAN AKUNTANSI PESANTREN PADA LAPORAN KEUANGAN PONDOK PESANTREN ASSALAFI ALFITHRAH SURABAYA

Abstract

This research was conducted at Pondok Pesantren Assalafi Al Fithrah, Kedinding Lor 99 Surabaya. its title was The Analysis of Implementation of implementation of Pesantren Accounting Guideline on Financial Statements of Pondok Pesantren Assalafi Al Fithrah Surabaya. The aim of the research was to analyze the implementation of the Pesantren Accounting Guideline on 2020 Financial Statements which was arranged by Pondok Pesantren Assalafi Al Fithrah.The research was descriptive-qualitative. Moreover, a deep interview was applied in order to gain some data from respondents. There were two respondents, namely Ustadz Ahmad Nashruddin the one who was responsible for finance, and Ustadzah Halimatus Sadia who became the accountant. Besides, some observations were implemented toward financial proofs which had been managed by Pondok Pesantren; in order to be confirmed with the result of respondents’ interview. The result showed that the financial statements that were arranged by Pondok Pesantren Assalafi Al Fithrah had fulfilled Pesantren Accounting Guideline. However, there were still some minor differences in the arrangement. This was due to the fact that the Pondok Pesantren had its uniqueness which had not yet suited the Guideline. Fortunately, those differences did not reduce the accountability value of the financial statements that had been arranged.