Tangible Journal
Vol. 11 No. 1 (2026): (in press)

Akuntabilitas Laporan Keuangan Pesantren: Tinjauan Pemahaman Akuntansi Syariah, Kompetensi Sumber Daya Manusia

Putri Lerisa A R Y (Universitas Cipasung, Tasikmalaya, Jawa Barat, Indonesia)
Dede Riswandi (Universitas Cipasung, Tasikmalaya, Jawa Barat, Indonesia)

Article Info

Publish Date
04 Jun 2026

Abstract

This study aims to determine the level of understanding and competence of human resources towards the accountability of Islamic boarding school financial reports in Garut Regency. Using an associative quantitative method with a population of 1,477 Islamic boarding schools in Garut Regency by determining a sample using the Slovin formula of 93 respondents. The results of the study show that understanding of sharia accounting and human resource competence have a significant partial effect on the accountability of Islamic boarding school financial reports in Garut Regency.

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Journal Info
Tangible Journal
Website

Abbrev

TB

Publisher

Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara

Subject

Economics, Econometrics & Finance Education Environmental Science Neuroscience Other

Description

The editorial team of the Tangible journal received a manuscript in the field of accounting science with the theme: a. Financial Accounting, b. Management accounting, c. Sustainability accounting d. Public sector accounting, e. Accounting information system, f. Auditing, g. Cultural Accounting h. ...