Analysis of the Implementation of Preparation of Islamic Boarding Schools' Financial Reports Based on Boarding Images Accounting Guidelines in Southeast Sulawesi
1Erwin Hadisantoso, 2Arifuddin, 3Mulyati Akib, 4Nasrullah Dali, 5Dewi Herlianti, 6Yugha Wulandari, 7Uswatun Khasanah Mula
1,2,3,4,5,6,7Department of Accounting, Faculty of Economics and Business, Halu Oleo University, Indonesia
https://doi.org/10.47191/jefms/v6-i12-08ABSTRACT:
This research aims to determine the extent to which the Islamic Boarding School Foundation implements and understands the preparation of Financial Reports properly in accordance with the Islamic Boarding School Accounting Guidelines in Southeast Sulawesi. The type of research used to conduct this research is a qualitative approach. The object of this research is located at the Hidayatullah Putra Kendari Islamic boarding school and the Gontor Putri Islamic boarding school in South Konawe, Wushulul Fawwaz Islamic Boarding School Kendari. Data collection was carried out through field surveys using interviews and documentation. The results of this research indicate that the application of financial reports based on the Islamic Boarding School Accounting Guidelines has not been applied to Islamic Boarding School financial reports. This is because there are obstacles experienced by Islamic boarding schools, namely a lack of human resources who are still in the process of understanding financial reports and a lack of understanding of accounting standards or Islamic Boarding School Accounting Guidelines, so that the implementation carried out is still not fully in accordance with standards.
KEYWORDS:
financial reports, Islamic boarding schools, accounting guidelines, Islamic boarding school accounting.
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