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All Journal INVOICE : JURNAL ILMU AKUNTANSI International Journal of Economic Research and Financial Accounting
Nur Fadillah Safitri
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Economics, Econometrics & Finance

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Analysis of the Implementation of Islamic Boarding School Accounting in Preparing and Presenting Financial Reports at Tarbiyah Takalar Islamic Boarding School Middle School Nur Fadillah Safitri; Muryani Arsal; Mira, Mira
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.79

Abstract

The aim of this research is a descriptive qualitative type of research with the aim of finding out the analysis of the implementation of Islamic boarding school accounting in the preparation and presentation of financial reports at the Tarbiyah Takalar Islamic Boarding School Middle School. This sample was taken from Tarbiyah Takalar Islamic Boarding School Middle School. The type of data used in this research is descriptive qualitative data obtained from interviews related to the problem under study. Data collection was carried out by interviews, observation and documentation. In this research, the data sources used in data collection include primary data and secondary data. The research instrument used in this research uses narrative methods, data reduction, data presentation and drawing conclusions. Based on the results of data research using interviews regarding the analysis of the implementation of Islamic boarding school accounting in the preparation and presentation of financial reports at Tarbiyah Takalar Islamic Boarding School Middle School which has been discussed in the previous chapter, the author draws an important conclusion, namely that the financial reports of Tarbiyah Takalar Islamic Boarding School Middle School are not in accordance with Islamic boarding school accounting guidelines. have not identified the assets, liabilities and net assets owned by the Islamic boarding school and the preparation and presentation of the financial reports of the Tarbiyah Takalar Islamic Boarding School are not in accordance with ISAK 35.
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 : Fakultas Ekonomi dan Bisnis, 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.
Co-Authors Mira Mira Mira Muryani Arsal