Studi Penerapan Akuntansi Pesantren Pada Yayasan Islamic Center Mu’adz Bin Jabal Cabang Kendari

Abstract

This study aims to analyze the application of pesantren accounting at the Kendari Branch of Mu'adz bin Jabal Islamic Center Foundation. Data collection methods use documentation, library research, and interviews.The analytical method used in this research is descriptive method. Descriptive method is a method that describes the state of the object under study based on the facts that exist. This study uses Pesantren Accounting Guidelines issued by IAI and BI in 2018 as a basis for making financial statements of the Foundation Islamic Center Mu'adz Bin Jabal. The results of this study indicate that the Kendari Branch of Mu'adz bin Jabal Islamic Center Foundation has not been able to apply Pesantren Accounting Guidelines in the Presentation of Financial Statements. The Kendari Branch of Mu'adz bin Jabal Islamic Center Foundation has compiled financial reports, but is only limited to monthly income and expenditure, due to the absence of staff with accounting education background so that the knowledge and understanding of preparing financial statements in accordance with applicable Financial Accounting Standards is still lacking. This may be enough for the foundation, but in the future with a bright prospect, the preparation of financial statements in accordance with accounting standards is needed.