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All Journal SULUH: Jurnal Abdimas Journal of Islamic Contemporary Accounting and Business
Mita Tarmiati
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Economics, Econometrics & Finance Education Library & Information Science Other

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The Urgency and Practice of Governance And Accountability in Islamic Boarding School: Principal and Accountant Perception Mita Tarmiati; Febriani, Dewi
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 1 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i1.333

Abstract

Governance and accountability play an important role in supporting sustainability in Islamic Boarding Schools. This study aims to explore governance and accountability in Islamic Boarding Schools both in terms of urgency and practice obtained from the perceptions of Islamic Boarding School principals and accountants. In addition, this study aims to compare the urgency and practice of governance and accountability in Islamic Boarding Schools whose finances are independent of Islamic Boarding Schools whose finances come from donations, as well as Islamic Boarding Schools under the auspices of organizations with Islamic Boarding Schools that stand independently. This study is a quantitative study with descriptive and comparative analysis. The findings of this study indicate that governance and accountability are considered very important in Islamic Boarding Schools according to the perceptions of the principals, and from the perspective accountants regarding the practice of governance and accountability, this has begun to be implemented effectively even though it is still not consistently implemented by Islamic Boarding Schools, such as the lack of financial reports presented by Islamic Boarding Schools and incomplete by existing regulations. In addition, the results of the difference test show that there is no significant difference regarding governance and accountability between the groups of Islamic Boarding Schools tested both in terms of urgency and practice.
Pendampingan Penyusunan Laporan Keuangan Pesantren Dengan Aplikasi Santri Dewi Febriani; Sigid Eko Pramono; Rochania Ayu Yunanda; Sulhani; Grandis Imama Hendra; Putri Syifa Amalia; Rahma Wijayanti; Sugiyarti Fatma Laela; Mita Tarmiati
SULUH: Jurnal Abdimas Vol 5 No 2 (2024): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v5i2.5434

Abstract

Laporan ini bertujuan untuk meningkatkan literasi tentang pedoman laporan keuangan pesantren; memberikan pelatihan penggunaan aplikasi SANTRI, dan mendampingi pesantren dalam penyusunan laporan keuangan sesuai standar PSAK yang berlaku. Kegiatan pendampingan dilakukan selama enam bulan dengan melibatkan pesantren di Bogor dan Tangerang, dan memilih lima pesantren yang memiliki komitmen yang tinggi untuk program penyusunan laporan keuangan. Kegiatan diselenggarakan dalam bentuk webinar/workshop tentang Pedoman Akuntansi Pesantren, pelatihan aplikasi SANTRI untuk admin pesantren, dan kegiatan pendampingan implementasi aplikasi SANTRI pada pesantren terpilih. Dari kegiatan webinar/workshop Pedoman Akuntansi Pesantren terlihat peningkatan pemahaman peserta tentang akuntansi pesantren yang ditunjukkan meningkatnya rataan nilai post-test. Setelah pelaksanaan pelatihan software SANTRI juga terlihat antusiasme peserta untuk mengikuti kegiatan pendampingan penyusunan laporan keuangan. Namun dari 266 peserta yang mendaftar untuk kegiatan pendampingan, hanya lima pesantren terpilih terdapat dua Pesantren yang berhasil mengikuti kegiatan hingga penyusunan saldo awal laporan keuangan dengan aplikasi SANTRI. Beberapa kendala yang dihadapi dalam proses PKM ini adalah kualitas sumber daya manusia (SDM) pesantren yang kurang memadai untuk penggunaan aplikasi SANTRI, kurangnya koordinasi antara pengurus pesantren dan pihak yayasan, kendala pelaksanaan pendampingan yang dilaksanakan secara online serta kendala teknis terkait sulitnya mengidentifikasi aset-aset pesantren.
Co-Authors Dewi Febriani Dewi Febriani Grandis Imama Hendra Putri Syifa Amalia Rahma Wijayanti Rochania Ayu Yunanda Sigid Eko Pramono Sugiyarti Fatma Laela Sulhani, Sulhani