IMPLEMENTASI AKUNTANSI PESANTREN PADA PELAPORAN KEUANGAN PONDOK PESANTREN AS SAFALI AL FITRAH SURABAYA

Abstract

Islamic boarding school is a non-profit organization which has a responcibility to give financial reports to stakeholders. This study aims to find out and to comprehend the process of financial reports registration which are used by as safali al-Fitrah islamic boarding school and how the transparency of Islamic boarding school financial management based on the mandate that has been received and managed. Knowing the recording methods related to the standards issued by the Indonesian Accounting Association (IAI) for non-profit organizations, namely, PSAK No. 45 and standards issued by the Indonesian Accounting Association (IAI) specifically for Islamic boarding schools, namely PAP (Islamic Boarding School Accounting Guidelines) at As Salafi Al-Fitrah Islamic boarding school. This study used a qualitative method by describing the incident during the research by describing what happened in the Islamic boarding school. The results of research at the As Salafi Al-Fitrah boarding school show that this pesantren has implemented financial reports in accordance with the new non-profit organization, namely, PSAK No. 45. The transparency of financial reports by the Islamic boarding school is only for the internal circle of the As Salafi Al-Fitrah Islamic boarding school.
Keyword: accountability, transparancy, mosque, PAP