Research Article
Implementation of Accounting in Improving the Financial Statements Quality of Islamic Boarding School in Indonesia
@INPROCEEDINGS{10.4108/eai.4-11-2020.2304558, author={Dewi Kirowati and Shinta Noor Anggraeny and RB. Iwan Noor Suhasto}, title={Implementation of Accounting in Improving the Financial Statements Quality of Islamic Boarding School in Indonesia}, proceedings={Proceedings of the First International Conference on Economics, Business and Social Humanities, ICONEBS 2020, November 4-5, 2020, Madiun, Indonesia}, publisher={EAI}, proceedings_a={ICONEBS}, year={2021}, month={2}, keywords={islamic boarding school accounting guidelines financial reports islamic boarding school}, doi={10.4108/eai.4-11-2020.2304558} }- Dewi Kirowati
Shinta Noor Anggraeny
RB. Iwan Noor Suhasto
Year: 2021
Implementation of Accounting in Improving the Financial Statements Quality of Islamic Boarding School in Indonesia
ICONEBS
EAI
DOI: 10.4108/eai.4-11-2020.2304558
Abstract
The emergence of the IBS Accounting Guidelines that were effectively used in 2018, has greatly helped Islamic Boarding School (IBS) in Indonesia in preparing financial reports. Based on the data base for IBS in the Ministry of Religion, until 2019 there are 29 IBS with approximately 7700 students. IBS are non-profit organizations, namely organizations that obtain their own capital or fund capital by increasing the surplus, accepting donations or donations from individuals or community groups. This study aims to determine the extent to which the implementation of IBS accounting guidelines in improving the quality of financial reports of the Al-Mujaddadiyyah Islamic Boarding School. This type of research is qualitative research, using descriptive methods. Data presented in descriptive form without being processed with data reduction analysis techniques, data presentation, and drawing conclusions. With this research, it is expected to obtain information about preparing IBS financial reports according to standards, namely the IBS Accounting Guidelines.
