cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Tuhfatul Janan
Contact Email
tuhfatuljanan4@gmail.com
Phone
+6285333337069
Journal Mail Official
development.staimpro@gmail.com
Editorial Address
Jl. Soekarno - Hatta No. 94B, Sukabumi, Kecamatan Mayangan, Kota Probolinggo
Location
Kota probolinggo,
Jawa timur
INDONESIA
DEVELOPMENT : Journal of Community Engagement
Published by Sekolah Tinggi Agama Islam Muhammadiyah Probolinggo
ISSN : 28285506     EISSN : 28286529     DOI : https://doi.org/10.46773/Development
Core Subject : Social,
Social Sciences
DEVELOPMENT: Journal Of Community Engagement is published by Sekolah Tinggi Agama Islam Muhammadiyah Probolinggo. This journal is published twice a year and serves as a tool for researchers, academics and practitioners interested in devotion to the community.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 11 Documents
 1   2 
Search results for , issue "Vol. 2 No. 2 (2023): September" : 11 Documents clear
TRANSFORMASI TATA KELOLA KEUANGAN DAN IMPLEMENTASI PENDIDIKAN AKUNTANSI SYARIAH PADA EKOSISTEM PONDOK PESANTREN ATTAQWA BEKASI Dawud Arif Khan
DEVELOPMENT: Journal of Community Engagement Vol. 2 No. 2 (2023): September
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/p5zwsv35

Abstract

This research report presents a comprehensive analysis regarding the urgency and implementation of financial governance transformation at Pondok Pesantren Attaqwa, Bekasi, in response to national regulatory dynamics and modernity demands. This study is motivated by the enactment of Law Number 18 of 2019 concerning Pesantren and the effectiveness of the Interpretation of Financial Accounting Standards (ISAK) 35 on January 1, 2020, which changed the financial reporting landscape of religious-based non-profit entities in Indonesia. Using the Asset-Based Community Development (ABCD) methodology, this program aims not only to standardize financial reports but also to build the economic independence of the pesantren through internal asset optimization. Field findings indicate that despite technical literacy challenges and paternalistic cultural resistance, Pesantren Attaqwa possesses strong social capital and economic assets—including the rapidly developing Pesantren-Owned Business Entity (BUMP)—to transition from trust-based accounting towards system-based accountability. This report recommends an accounting pedagogy approach based on fiqh analogy to bridge the understanding gap among asatidz, as well as the institutionalization of foundation internal regulations to ensure sustainable, transparent, and accountable governance.

Page 2 of 2 | Total Record : 11

 1   2 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 4 No. 4 (2025): Desember Vol. 4 No. 3 (2025): September Vol. 4 No. 2 (2025): Juni Vol. 4 No. 1 (2025): Maret Vol. 3 No. 2 (2024): September Vol. 3 No. 1 (2024): Maret Vol. 2 No. 2 (2023): September Vol. 2 No. 1 (2023): Maret Vol. 1 No. 2 (2022): September Vol. 1 No. 1 (2022): Maret