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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Al-Sharf: Jurnal Ekonomi Islam Expensive: Jurnal Akuntansi dan Keuangan Jurnal Hibrul Ulama Jaliye: Jurnal Abdimas, Loyalitas, dan Edukasi
Erliyanti, Erliyanti
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Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Penerapan Laporan Keuangan Berdasarkan ISAK 35 pada Pondok Pesantren Darussolihin Labuhan Batu Anshari, Khairil; Ritonga, Rini Antika; Yurmaini, Yurmaini; Erliyanti, Erliyanti; Dharma, Yulius
Al-Sharf: Jurnal Ekonomi Islam Vol 4, No 3 (2023)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v4i3.11279

Abstract

The purpose of this research is to; (1) To increase understanding in the preparation of Financial Statements in accordance with generally accepted standards, (2) Provide knowledge about how to prepare Financial Statements of Islamic Boarding Schools based on information system technology in accordance with ISAK 35. This research uses qualitative methods, and the research approach is phenomenology. The paradigm used is a type of interpretive paradigm with three concepts, namely interpretation, meaning and understanding. Data collection techniques were conducted through unstructured interviews, passive participant observation, and documentation. Data analysis uses data reduction, data presentation, and conclusion drawing. Based on research that has been carried out at the Darussolihin Labuhan Batu Islamic boarding school, it can be seen that: (1) There is still a lack of experts in the preparation of general standard financial statements (2) The Finance Section at the Darussolihin Labuhan Batu Islamic Boarding School is not given training in the preparation of financial statements in accordance with ISAK 35 so that the financial statements prepared still apply general standards only.
Co-Authors Albar, Sultan Dewi Sundari, Dewi Hamdani Hamdani Hasibuan, Nurliati Khairil Anshari, Khairil Rahanum, Rahanum Rahmah, Syafiah Ritonga, Rini Antika Salam, Rangga Suadi, Pan Suaidi, Pan Wahyuni, Rahmadiah Yuliani, Rahma Yulius Dharma Yurmaini , Yurmaini Yurmaini Yurmaini Yurmaini Yurmaini, Yurmaini Zainal Arifin