This article is aims to facilitate and broaden insight into the application of Plenary Mosque accounting based on PSAK 45 or ISAK 35, the research method is a survey (population is the entire Plenary Mosque of Marpoyan Damai District of Pekanbaru), as many as seven Plenary Mosque included in the SK Mayor of Pekanbaru. This research is based on field studies to obtain financial information as well as the management's response to interviews conducted by the researcher. The result of this research is that the Plenary Mosque management has not made a general journal, general ledger, balance sheet or activity report and others as the mosque accounting is arranged.So that the application of accounting for the Plenary Mosque is getting better, the Goverment as a facilitator can conduct socialization and training to each of its management (providing assistance). Although the application of accounting has not been able to applied to the fullest, the management can begin to improve financial information by implementing activity reports in accordance with the Mosque's accounting format.

This study aims to investigate and examine the role of accountability in strengthening business sustainability from an Islamic perspective. This research methodology uses qualitative methods and uses literature and documentation study techniques. The research data came from secondary data sources, based on literature studies, and were analyzed descriptively and qualitatively with emphasis on the use of scientific logic. The results of the study found that Islam is a system of life that regulates all aspects of life both in ritual matters such as faith (aqidah) and worship, as well as covering mu’amalah, activities that regulate the way of life of fellow human beings to meet the needs of everyday life issues such as government politics, economics, education, and social systems, including related to how accountability must be realized in a business or company. The accountability mechanism that is carried out must prioritize the principle of trust, especially in working with both subordinates who are given the mandate and superiors who give the mandate and are carried out as worship to Allah SWT. At the level of society and the state, Islam also regulates how accountability must be realized in the administration of the state by a leader or caliph. A leader will be held accountable both horizontally and vertically. Therefore, the results of this research are expected to be used by stakeholders including the government, legislators, academics, practitioners in both profit and non-profit organizations, and other interested parties, especially regarding the role of accountability in strengthening business sustainability in an Islamic perspective.

This study aims to analyze how the application of financial accounting in Islamic boarding schools in Riau Province. The research method is descriptive qualitative that is comparing theory and practice carried out by Islamic boarding schools. Sources and research data obtained from primary and secondary data The number of informants obtained amounted to 9 boarding school administrators. The object of the research is a boarding school in the province of Riau. The result of the research is that all Islamic boarding schools in terms of their accounting application have not followed or applied the accounting standards that have been set by the Generally Accepted Accounting Principles. The accounting applied is still very simple, that is, it still uses a general cash book and there is no journalizing. The financial statements made are only limited to general financial accountability. For this reason, it is necessary to socialize Accounting Standards for Islamic Boarding Schools, because according to the management they have never received accounting training in their Islamic boarding schools.