ANALISIS PENERAPAN LAPORAN KEUANGAN BERDASARKAN PEDOMAN AKUNTANSI PESANTREN PADA PONDOK PESANTREN TAUTHIATUT THULLAB ARONGAN SIMPANG MAMPLAM BIREUEN

Abstract

The purpose of this study was to determine the preparation of financial statements at the Tauthiatut Thullab Arongan Islamic Boarding School, to present the financial statements of the Islamic Boarding School based on the Islamic Boarding School Accounting Guidelines, and to find out the obstacles for the Tauthiatut Thullab Arongan Islamic Boarding School in applying the Islamic Boarding School Accounting Guidelines. This research is a descriptive study with a qualitative method approach, namely a research and understanding process based on a method that investigates a social phenomenon and human problem by collecting data such as documentation, interviews, and observations on financial statements at the Tauthiatut Thullab Arongan Islamic Boarding School. The results of this study are (1) in preparing the financial statements of the Tauthiatut Thullab Arongan Islamic Boarding School only record cash with a single entry system (2) the presentation of the financial statements of the Tauthiatut Thullab Arongan Islamic Boarding School is not in accordance with what is described in the Islamic Boarding School Accounting Guidelines, (3) the constraints experienced by Tauthiatut Thullab Arongan Islamic Boarding School in the application of Islamic Boarding School Accounting Guidelines is the lack of information and socialization about financial reporting, especially Islamic Boarding School Accounting GuidelinesThe purpose of this study was to determine the preparation of financial statements at the Tauthiatut Thullab Arongan Islamic Boarding School, to present the financial statements of the Islamic Boarding School based on the Islamic Boarding School Accounting Guidelines, and to find out the obstacles for the Tauthiatut Thullab Arongan Islamic Boarding School in applying the Islamic Boarding School Accounting Guidelines. This research is a descriptive study with a qualitative method approach, namely a research and understanding process based on a method that investigates a social phenomenon and human problem by  collecting data such as documentation, interviews, and observations on financial statements at the Tauthiatut Thullab Arongan Islamic Boarding School. The results of this study are (1) in preparing the financial statements of the Tauthiatut Thullab Arongan Islamic Boarding School only record cash with a single entry system (2) the presentation of the financial statements of the Tauthiatut Thullab Arongan Islamic Boarding School is not in accordance with what is described in the Islamic Boarding School Accounting Guidelines, (3) the constraints experienced by Tauthiatut Thullab Arongan Islamic Boarding School in the application of Islamic Boarding School Accounting Guidelines is the lack of information and socialization about financial reporting, especially Islamic Boarding School Accounting Guidelines.