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All Journal INVOICE : JURNAL ILMU AKUNTANSI Masterpiece Journal Society Service Insight
Mira
Faculty of Economics and Business, Muhammadiyah University of Makassar
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Implementation of Pesantren Accounting in the Preparation and Presentation of Financial Statements at SMP Pesantren Tarbiyah Takalar Mira; Muryani Arsal; Nur Fadillah Safitri
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/7vsabr02

Abstract

This study investigates the implementation of pesantren accounting in the financial reporting practices of SMP Pesantren Tarbiyah Takalar. Using a descriptive qualitative design, the research aims to provide a comprehensive understanding of how pesantren accounting principles are applied within an Islamic educational institution. Data were collected through interviews, observations, and document analysis, utilizing both primary and secondary sources to ensure the validity and reliability of findings. The analysis process involved data reduction, data presentation, and conclusion drawing using narrative techniques. The findings reveal that the school’s financial statements are not fully compliant with pesantren accounting standards and do not meet the requirements of ISAK 35, which governs financial reporting for nonprofit organizations, including Islamic boarding schools. Significant gaps were identified in the classification of assets, liabilities, and net assets, resulting in incomplete and less transparent reporting. These findings highlight the need for capacity building and training in financial management to improve compliance with standardized accounting frameworks. Strengthening the preparation and presentation of financial reports is crucial for enhancing transparency, accountability, and stakeholder trust. This research contributes to the literature on Islamic accounting by providing empirical evidence on the challenges faced by pesantren-based institutions in adopting standardized financial reporting practices, supporting efforts to improve financial governance and the sustainability of Islamic education.
UN as a Partner to Villages: Strengthening Human Resource Capacity and Tax Literacy to Enhance Tax Compliance Among the Residents of East Galesong Village Mira; Mellisyah; Nur Inayah; Sitti Marhumi; Aulia; Asriyanti
Masterpiece Vol. 2 No. 2 (2026): August 2026
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v22.718

Abstract

Tax compliance at the village level, particularly Property Tax (PBB-P2), depends not only on taxpayers’ ability to pay but also on their tax literacy, administrative capacity, access to payment channels, and understanding of the benefits of taxation. This community engagement program aimed to strengthen human resource capacity and tax literacy while improving practical understanding of PBB-P2 administration among the community and local government officials in Galesong Timur Village, Takalar Regency, Indonesia. The program employed a Participatory Community Empowerment approach involving interactive lectures, participatory discussions, case studies, administrative simulations, consultation, and pretest-posttest evaluation. The intervention focused on understanding PBB functions and benefits, reading tax assessment notices (SPPT), identifying and validating taxpayer and property data, understanding the Tax Object Sales Value (NJOP), utilizing available payment channels, and maintaining payment records. The evaluation involved 20 participants using a 15-item multiple-choice instrument. The results demonstrated a substantial improvement in participants’ knowledge, with the mean score increasing from 6.20 (41.33%) in the pretest to 13.00 (86.67%) in the posttest, representing an increase of 6.80 points or 45.33 percentage points. The mean N-Gain of 0.773 indicated a high level of learning improvement. Paired-samples analysis also confirmed a statistically significant increase (t(19) = 19.294, p < 0.001), supported by the Wilcoxon test (W = 210, p < 0.001). The program therefore effectively strengthened immediate PBB literacy and practical understanding, while sustained monitoring is required to assess long-term behavioral compliance.
Co-Authors Asriyanti Aulia Mellisyah Muryani Arsal Nur Fadillah Safitri Nur Inayah Sitti Marhumi