Penerapan Pedoman Akuntansi Pesantren pada Yayasan Pondok Pesantren At-Taubah Kabupaten Majalengka

Abstract

Islamic boarding schools still face a number of challenges that remain difficult to overcome. One of these challenges is financial management. Based on these challenges, Bank Indonesia (BI) and the Indonesian Institute of Islamic Boarding Schools (IAI) issued the Islamic Boarding School Accounting Guidelines (PAP) as a guideline for Indonesian Islamic boarding schools in preparing their financial reports. Therefore, this study aims to evaluate the extent of PAP implementation at the At-Taubah Islamic Boarding School Foundation in Majalengka Regency. This study uses a qualitative approach. Data collection uses a triangulation approach consisting of observation, interviews, and documentation. The results show that the At-Taubah Islamic Boarding School Foundation in Majalengka Regency has not implemented PAP. The financial report recording model for the At-Taubah Islamic Boarding School Foundation in Majalengka Regency only includes inflow reports (income) and outflow reports (expenses).