ANALISIS IMPLEMENTASI AKUNTANSI PESANTREN PADA PONDOK PESANTREN NURUH HIDAYAH KEPAHYANG KABUPATEN OGAN KOMERING ILIR
The purpose of this study was to determine whether the Nurul Hidayah Kepahyang Islamic Boarding School had implemented financial recording and reporting based on the Accounting guidelines of Islamic Boarding Schools. The research method used in this study is a qualitative research method. The data used in this study are primary and secondary data with data collection in the form of observations, interviews and documentation. The data analysis method used is data reduction, data presentation and conclusions from the preparation of financial statements for the last three years. Based on the analysis that has been carried out, the Nurul Hidayah Islamic Boarding School has implemented Islamic Boarding School Accounting Guidelines, although technically it is still assisted by external parties. However, in operational activities up to the process of preparing financial reports, Islamic boarding schools have not used Islamic banks considering that Islamic boarding schools are Islamic-based educational institutions.
How to Cite
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License Â Â that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work