Akuntabilitas Berbasis Amanah Pada Pondok Pesantren

Gafur, Abdul; Abdullah, Rais; Adawiyah, Rabiatul

doi:10.21776/ub.jamal.2021.12.1.06

Cited by 7 publications

(13 citation statements)

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“…Ikatan Akuntansi Indonesia dan Bank Indonesia yang telah menerbitkan pedoman akuntansi pesantren menganggap pesantren sebagai entitas syariah. (Abdul Gofur, Rais Abdullah, 2021).…”

Section: Pendahuluanunclassified

“…Pedoman akuntansi pesantren tersebut mengacu pada Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik , acuan tersebut mengindikasikan bahwa SAK ETAP, Pernyataan Standar Akuntansi Keuangan Syariah (PSAK Syariah) dan Interpretasi Standar Akuntansi Keuangan (ISAK) Syariah tidak dapat dilepaskan dari proses konvergensi International Financial Reporting Standars sebagai basis penyusunan SAK di Indonesia. (Abdul Gofur, Rais Abdullah, 2021). Pondok Pesantren merupakan lembaga pendidikan islam yang memang unik keberadaannya, walau terkadang manajemennya kurang profesional , pondok pesantren tetap eksis dari tahun ke tahun.…”

Section: Pendahuluanunclassified

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Akuntansi Pesantren Berbasis Kewirausahaan Berdasarkan SAK ETAP Dengan Aplikasi Myob

Nilasari

Pangestuti²

2022

Owner

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The basic principle of accountability for entities must be able to account for their performance in a transparent and fair manner. Presentation of the Financial Statements of an entity is very important in conveying financial information to parties in need, the higher the value of public trust in an entity, the higher the value of an entity. Accounting as an accountability process has an important role in every organization, including Islamic boarding schools. The Indonesian Accounting Association and Bank Indonesia, which have issued accounting guidelines for pesantren, consider pesantren as a sharia entity.The presentation of financial statements will provide information about the financial position, financial performance and cash flows that will be useful for users of the report in making economic decisions. Islamic Boarding School is a reporting entity that has a legal entity in the form of a foundation. As a reporting entity, the assets and liabilities of Islamic boarding schools must be distinguished from the assets and liabilities of other entities. The pesantren accounting guidelines refer to the Financial Accounting Standards of Entities Without Public Accountability, the reference indicates that SAK ETAP, Statement of Islamic Financial Accounting Standards and Interpretation of Financial Accounting Standards cannot be separated from the convergence process of International Financial Reporting Standards as basis for the preparation of SAK in Indonesia.The research method used is descriptive qualitative with the results of research on the preparation of SAK ETAP financial statements for accounting for the Islamic boarding school Kanzul Ulum Cirebon.

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“…Ikatan Akuntansi Indonesia dan Bank Indonesia yang telah menerbitkan pedoman akuntansi pesantren menganggap pesantren sebagai entitas syariah. (Abdul Gofur, Rais Abdullah, 2021).…”

Section: Pendahuluanunclassified

Akuntansi Pesantren Berbasis Kewirausahaan Berdasarkan SAK ETAP Dengan Aplikasi Myob

Nilasari

Pangestuti²

2022

Owner

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“…Akuntabilitas meningkat ketika akuntansi dapat memfasilitasi pertanggungjawaban kegiatan organisasi kepada stakeholders (para pemangku kepentingan) (Gafur, Abdullah, & Adawiyah, 2021). Akuntabilitas seharusnya dapat meningkatkan kualitas dan kinerja organisasi sehingga bisa lebih fokus pada kepentingan publik.…”

Section: Akuntabilitasunclassified

Pengaruh kepercayaan, kepemimpinan transformasional, dan kualitas laporan keuangan terhadap keandalan pencatatan keuangan Pondok Pesantren

Kurniawati¹,

Mustofa²

2022

J. Account. Digit. Financ.

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This study examines the effect of trust, transformational leadership, and the quality of financial reports on the accountability of Islamic boarding schools. This research is a type of quantitative research using a questionnaire as a data collection method. The number of samples used was 29 Kholaf Islamic boarding schools in Temanggung Regency. Data analysis used a multiple linear regression approach. The results showed that the trust variable did not affect the accountability of Islamic boarding schools. In contrast, the variables of transformational leadership and the quality of financial reports harmed the accountability of Islamic boarding schools.

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“…Accountability research in the business context as well as in socio-religious organizations has been carried out, including by Budiman [20]; Amerieska et al [10]; Huda [21]; Kalbarini and Suprayogy [22]; Mubtadi [18]; Arifah and Muhammad [23]; Gafur et al [24]; and Widyastuti et al [25]. The practice of accountability in a business context does not emphasize the physical aspect (financial reports) and ignores the mental aspect, so that accountability often emphasizes the human-human dimension, whereas accountability in socio-religious organizations is not only on the physical aspect but also on the mental and spiritual aspects.…”

Section: Introductionmentioning

confidence: 99%

Islamic Bank Financial Accountability in the Perspective of Shariah Enterprise Theory

Kholmi¹

2023

IJRACS

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This study aims to examine financial accountability in the perspective of sharia enterprise theory at Bank Muamalat Indonesia. This is a qualitative research with a literature review on the annual financial reports of Bank Muamalat Indonesia for 2021. The study shows that Bank Muamalat Indonesia has carried out financial accountability in accordance with the principles of shariah enterprise theory which consists of three dimensions. First, there is vertical accountability to God physically and mentally in the form of distributing zakat and implementing programs to increase spirituality and religiosity. Second, there is horizontal accountability to humans, in the form of fulfilling material and spiritual needs. Third, there is horizontal accountability to nature or the environment and society in the form of corporate social responsibility programs. The novelty of the research is that financial accountability based on sharia enterprise theory is a new concept in Bank Muamalat Indonesia. This is an open-access article under the CC-BY-SA license

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Akuntabilitas Berbasis Amanah Pada Pondok Pesantren

Cited by 7 publications

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Akuntansi Pesantren Berbasis Kewirausahaan Berdasarkan SAK ETAP Dengan Aplikasi Myob

Akuntansi Pesantren Berbasis Kewirausahaan Berdasarkan SAK ETAP Dengan Aplikasi Myob

Pengaruh kepercayaan, kepemimpinan transformasional, dan kualitas laporan keuangan terhadap keandalan pencatatan keuangan Pondok Pesantren

Islamic Bank Financial Accountability in the Perspective of Shariah Enterprise Theory

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