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Saparuddin Siregar
UIN Sumatera Utara
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Islamic Accounting in Islamic Boarding Schools Based on ISAK 35 (Case Study of Darul Hasanah Islamic Boarding School in Galang) Ritonga, Hanny Rahmadani; Siregar, Saparuddin; Marliyah, Marliyah
MALIA: Jurnal Ekonomi Islam Vol 17 No 1
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/40mqk793

Abstract

Purpose: This research examines the implementation of Financial Accounting Standards Interpretation (ISAK) 35 in Darul Hasanah Islamic Boarding School, aiming to analyze the challenges in its adoption and provide strategic recommendations for improving the school’s accounting system. Design/Methodology/Approach: A qualitative case study approach was used, involving direct observations, in-depth interviews with financial managers and leadership, and document analysis. Data were analyzed using the Miles & Huberman method, which includes data reduction, presentation, and drawing conclusions. Findings: The study identifies key challenges in implementing ISAK 35, including human resource limitations in accounting, a lack of understanding of ISAK 35, and insufficient technological infrastructure. The study recommends a phased strategy for implementation, focusing on HR training, the use of digital-based accounting software, and the preparation of more systematic financial reports. Practical Implications: The findings suggest that adopting ISAK 35 can enhance financial transparency, strengthen trust from donors and the community, and ensure the sustainability of the boarding school’s operations. Originality/Value: This research contributes to the literature on nonprofit accounting by exploring the application of ISAK 35 in Islamic boarding schools and offering evidence-based recommendations for improving accounting practices in these institutions.
Co-Authors Abduh, Arridho Ade Jamarudin Alhamdi, Ridha Amin Al Jawi Amiur Nuruddin Amsari, Syahrul Anggi Pratiwi Sitorus Aqashah, Faisal Arief, 2Muhammad Arifin Fauzi Lubis Arismunandar, M. Fizdian Asmaul Husna Asmuni Asmuni Asriadi, Ari Atika Atika Aulia Rahman Harahap Batubara, Maryam Batubara, Mi'raj Faizal Budi Trianto Burhanuddin Burhanuddin Busriadi, Busriadi D, Aswin Fahmi Darma, Satria Dewi, Khadijah Dinda Putri Edi Marjan Nasution Elce, Furkan Erwin SP, Muhammad Faisar Ananda Arfa, Faisar Ananda Fanani, Achmad Zainal Fauzan, Arif Fauzan Fauzi, Muhammad Firman Syarif Fitriadany, Eno Hadziyah, Idzni Hamdiah, Vidairotul Handoko, Dodi Okri Harahap, Hasnah Khairani Harahap, Khairunnisa Harahap, Muhammad Ikhsan Haris Al Amin Hasibuan, Jihan Hasibuan, Muhammad Rezki Ripaldo Hasibuan, Muhammad Rizal Hendra Harmain Hutagalung, Muhammad Wandisyah R Ida Ayu Putu Sri Widnyani Ihsan, Nuzul Ilhamy Nasution , Muhammad Lathief Irawan, Dedeng Irsyad, Fairuz Azzahra Iskandar Muda Ismail Pulungan Isra Hayati Juliana Nasution Julianti Nasution, Yenni Samri Kamila, K Kamilah, Kamilah Kaswinata, Kaswinata Kusmilawaty, Kusmilawaty Laylan Syafina Leli, Nur Lenny Menara Sari Saragih Lubis, Farah Fadhila Lubis, Muhammad Ershad Lubis, Siti Nurhalizah M. Ridwan M. Yasir Nasution M. Yasir Nasution, M. Yasir M. Yogi Riyantama Isjoni Malasyi, Sibral Marliyah Marliyah, Marliyah Marlya Fatira AK Mhd Furqan Mhd Zulkifli Hasibuan Muhammad Yafiz, Muhammad Muhammad Yasir Nasution, Muhammad Yasir Muhammad Zaki Muhammedi, Ssonko Mustafa Kamal Rokan Najma, Siti Nasution, Juliana Nasution, Nina Andriany Nasution, Rizki Aulia Putri Mujur Nasution, Yasir Nawir Yuslem, Nawir Nova Maharani Nst, Armin Rahmansyah Nur Kholis Nurhayati Nurhayati Nurlaila Nurlaila Nurlaila Nurlaila Nursantri Yanti Nurwijayanti Padang, Abdul Muin Akmal Parikesit, Wuri Pohan, Novita Sari Prasetyo, Iin Qorib, Ahmad Rahma, Tri Inda Fadhila Rahmani, Ahmadi Bi Rahmawati, Widya Ayu Raihanah Daulay Rangkuti, Ririn Anjani Rendiani Sitorus, Seftia Reswita, Jihan Ritonga, Hanny Rahmadani Ritonga, Jukhairia Rokan, Mustafa Kamal Sagala, Mustofa Kamal Ahmad Samri Juliati Nasution, Yenni Santoso, Muhammad Rifky Saprinal Manurung Saputra, Julfan Saputra, Muhammad Ilham Satria Darma Shifa, Mutiara Simahatie, Mai Sinaga, Fatimah Yanti Siregar, Fitri Susanti SITI FATIMAH Sri Wahyuni Sugianto Sugianto Sugianto Sultoni, Ahmad Alauddin Supriyatno, Agun Suri Purnami - Syahputra, Angga Utami, Rizky Ananda Venny Fraya Hartin Nst Waeno, Muhamadaree Wahyudi, Syachrul Widya, Helma Win Konadi Yani Suryani YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yunila Tanjung, Dini Zainur, Zainur Zakaria, Zainal Arifin Zikri Firdaus, M. Ilmi Zulhelmy