SOSIALISASI AKUNTANSI PESANTREN DALAM PENYUSUNAN LAPORAN KEUANGAN PESANTREN
Article Sidebar
Main Article Content
Abstract
The financial report of Islamic boarding school (pesantren) has an important role because it is a form of accountability and transparency of public sector organisations. The purpose of this service activity is to provide an understanding of accounting in preparing financial reports in Islamic boarding schools in the district and city of Serang. Partners are six pesantren with students under 500 students. This service was carried out by means of lectures, discussions, practices, and observations. Through this activity, pesantren can increase their insight and knowledge about pesantren accounting and understand the importance of preparing pesantren financial reports based on generally accepted accounting standards (SAK), but in practice they have not used it based on accounting standards (SAK) completely.
Keywords: accounting, Islamic boarding school (pesantren), public sector
Article Details
References
Anggraeny, S. N., Kudhori, A., & Fikria, A. (2018). Pelatihan Penyusunan Laporan Keuangan Dalam Lingkup Yayasan Pendidikan Dan Pondok Pesantren Subulul Huda Kembang Sawit. DIKEMAS (Jurnal Pengabdian Kepada Masyarakat), 2(1).
Auliavirda, R. (2019). Penerapan pedoman akuntansi pesantren dalam penyusunan laporan keuangan Pondok Pesantren Salaf Al-Qur’an (PPSQ) Asy-Syadzili Malang (Doctoral dissertation, Universitas Islam Negeri Maulana Malik Ibrahim).
Ikatan Akunta Indonesia (2020), Pedoman Akuntansi Pesantren
Munggaran, SM., & Hastuti. (2020). Penyusunan Sistem Akuntansi Pokok Pondok Pesantren Daarul Haliim Berdasarkan Pedoman Akuntansi Pesantren, Prosiding The 11th Industrial Research Workshop and National Seminar, 1268-1274.
Norsain, N., & Faisol, M. (2019). Revitalisasi Pelaporan Keuangan Pondok Pesantren. Jurnal Abdiraja, 2(1), 6-11.
Rozaidin, M., & Adinugraha, H. H. (2020). Penerapan Akuntansi Pondok Pesantren (Studi pada Koperasi Pondok Pesantren Al Hasyimi Kabupaten Pekalongan). EKONOMIKA SYARIAH: Journal of Economic Studies, 4(2), 123-135.
Sulistiani, D. (2020). Akuntansi pesantren sesuai SAK ETAP dan PSAK 45 dalam penyusunan laporan keuangan pesantren. AKTSAR: Jurnal Akuntansi Syariah, 3(1), 31-48