Jurnal Ilmiah Ekonomi Islam
Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam

Strategi Penguatan Kualitas Laporan Keuangan Masjid dan Pondok Pesantren di Indonesia

Enjang Ryan Firmansyah (Universitas Islam Negeri Siber Syekh Nurjati Cirebon)
Sri Rokhlinasari (Universitas Islam Negeri Siber Syekh Nurjati Cirebon)
Alvien Septian Haerisma (Universitas Islam Negeri Siber Syekh Nurjati Cirebon)



Article Info

Publish Date
11 Jun 2026

Abstract

The purpose of this study is to examine strategies to improve the quality of financial reports for mosques and Islamic boarding schools in Indonesia. The method used is qualitative research with a library research approach. The data analysis technique used in this study is content analysis, namely by examining in depth the contents of various literature to identify concepts, patterns, and relationships between variables related to strengthening the quality of financial reports. The results indicate that several mosques and Islamic boarding schools are among the institutions that play a role in implementing Islamic economics in Indonesia. However, both institutions still face challenges in preparing financial reports. This is indicated by the presence of several mosques and Islamic boarding schools whose financial reports do not meet standards. The proposed strategy for strengthening financial report quality in this study consists of three: first, optimizing the accounting system. Second, improving the competency of human resources. Third, the need for management support.

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Journal Info

Abbrev

jei

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ilmiah Ekonomi Islam diterbitkan 3 (tiga) kali setahun (Maret, Juli dan November) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat STIE AAS ...