scholarly journals Implementasi Akad Ijarah-Asset To Be Leased pada Transaksi Sukuk Ritel di Bank Syariah Mandiri cabang Jombang

2020 ◽  
Vol 5 (2) ◽  
pp. 190
Author(s):  
Imam Azizuddin
Keyword(s):  
Secondary Data ◽  
Qualitative Approach ◽  
The Other ◽  
Primary Data ◽  
High Demand ◽  
Underlying Asset ◽  
Other Hand ◽  
Lack Of Information ◽  
Implementation Scheme ◽  
The Right

Retail sharia bond/sukuk (sharia obligation) becomes investors’ most favorable retail. It is reflected by the high demand of obligation in every implementation of emission accomplished. This research aims to know the implementation of ijara – asset to be leased agreement on the retail sharia bond transaction, and the constraint faced by banks in its implementation. This research uses a descriptive qualitative approach which elaborates the result of observation on the implementation of ijara – asset to be leased agreement on the retail sharia bond transaction. It is then explicated in form of narration and implementation scheme. The instruments are primary data which are collected directly from the informants and secondary data in form of literatures, product brochures, and previous researches. The result shows that the agreement used by bank in the implementation of Ijarah – Asset to be Leased agreement on the retail sharia bond transaction contains trading agreement (al-bay’) of the underlying asset. The use of wakalah agreement is required when the right to issue sukuk as a representative in the sukuk rental process to the underwriter. On the other hand, a kafalah agreement is required when the right to issue emissions provides guarantees to sukuk management agencies issued. The constraints faced by the bank in the implementation are the fact that the society is still lack of information about sukuk and the customers of retail sharia bond still has incomplete administration data.

“A Study on the Influence of Rewards on Job Satisfaction With Special Reference to Education Industry in Oman”

2019 ◽  
Vol 118 (1) ◽  
pp. 114-124
Author(s):  
Mrs Nithya Sambamoorthy ◽  
Mr Subhash Kodiyil Raman ◽  
Mr Bhraguram Thayyil
Keyword(s):  
Job Satisfaction ◽  
Special Reference ◽  
Secondary Data ◽  
The Other ◽  
Primary Data ◽  
Other Hand ◽  
Education Industry ◽  
College Of Technology ◽  
Main Factors ◽  
Structured Questionnaire

This research is an examination and a study on the influence of rewards on job satisfaction of lecturers at Shinas College of Technology (ShCT). In academic industry, rewards are one of the factors that affecting job satisfaction of the employees and this will lead to affect their performance in their jobs. So, when rewards are more the job satisfaction will be high and when rewards are less the job satisfaction will be less. On the other hand, the age will not affect the job satisfaction. Previous research reveals that Job satisfaction is very important to success the industry and the rewards are the main factors which affect job satisfaction. The main purpose of this study is to know the influence of rewards in job satisfaction among the lecturers in ShCT. Moreover, this research attempts to identify how much rewards affect the job satisfaction in ShCT.  For this study used two types of data which are: primary data and secondary data. The sources of primary data is the response from lecturers at ShCT. It is collected through structured questionnaire and distributed such to 60 respondents. Secondary data, collected from internet, books, journals, articles etc.

scholarly journals Analisis Ketidakpastian dalam Memanfaatkan Lahan Pertanian di Desa Sukasari Kaler Kecamatan Argapura Majalengka

2018 ◽  
Vol 32 (1) ◽  
pp. 84
Author(s):  
Sudrajat Sudrajat
Keyword(s):  
Land Use ◽  
Data Analysis ◽  
Agricultural Land ◽  
Secondary Data ◽  
The Other ◽  
Primary Data ◽  
Agricultural Land Use ◽  
Crop Failure ◽  
Scale Method ◽  
Other Hand

Abstrak Petani dalam memanfaatkan lahan pertanian selalu berhadapan dengan ketidakpastian. Di sisi lain petani juga harus mempertimbangkan berbagai jenis komoditi yang akan diusahakan agar tidak gagal panen. Berdasarkan hal tersebut maka penelitian ini dilakukan dengan tujuan: (1) mengindentifikasi jenis ketidakpastian yang sering dihadapi petani  dalam  memanfaatkan lahan pertanian; dan  (2) menganalisis pengaruh ketidakpastian terhadap pertimbangan petani dalam menentukan jenis komoditi yang akan diusahakan. Data yang dikumpulkan terdiri dari data primer dan data sekunder. Data primer diperoleh dari hasil wawancara dengan petani, sedangkan data sekunder dari beberapa instansi terkait. Pengukuran ketidakpastian dilakukan menggunakan metode skala likerts. Analisis data di lakukan secara deskriptif kualitatif. Hasil penelitian menemukan adanya keragaman jenis  ketidakpastian yang selalu dihadapi petani dalam pemanfaatan lahan pertanian dan ketidakpastian tersebut  telah dijadikan dasar oleh petani untuk mempertimbangan jenis komoditi yang akan diusahakan.Abstract Farmers in utilizing agricultural land always faced with uncertainty. On the other hand, farmers should also consider various types of commodities which will be endeavored that no crop failure.  Based on the above, the research is conducted with the objectives: (1) to identify the kinds of uncertainties often faced by farmers in utilizing agricultural land for farming activities; (2) to analyzes the influence of uncertainty on the consideration of farmers in determining the type of commodity to be cultivated. The data collected consist of primary data and secondary data. Primary data was obtained from interview with farmer while secondary data from several related institutions. Measurement of uncertainty is done using likerts scale method. Data analysis is done descriptively qualitative. The results of the study found that the diversity of types of uncertainty often faced by farmers in agricultural land use and the uncertainty has been used as a basis by farmers to consider the types of commodities to be cultivated.

scholarly journals The Influence of Demographic and Herbal Characteristics on Purchase Decisions of Zingiberacea Familia: An Exploration in Kota Bharu, Kelantan Society

2019 ◽  
Vol 8 (2S9) ◽  
pp. 1058-1062
Keyword(s):  
World View ◽  
Secondary Data ◽  
Positive Influence ◽  
Primary Objective ◽  
The Other ◽  
Primary Data ◽  
Purchase Decision ◽  
Green Product ◽  
Other Hand ◽  
Environmentally Safe

In Malaysia, for over a decade a product of Zingibereacea familia especially ginger are coming as one of the famous product in Malaysian market. The study brings out green product from Zingiber Officianale Roscoe (Ginger) among 100 respondents in Kota Bharu, Kelantan with a primary objective to search a response from the customer’s either this product can be presumed to be environmentally safe should be preserved as a medicinal plant and commercialized within and outside the country. In regard to the fact that “Green Marketing” is developed as a products that are presumed to be environmentally safe. The objective of this research was to determine usage profiles and some variables that influence the purchase decision of herbal medicine in Kota Bharu Kelantan, and (2) to evaluate the consumer’s response on the development of Zingiberacea Familia Based Product, either it can be a symbol of herbs that can be lifted as a health and beauty product in the preservation and preservation of Malay culture. Primary data was collected from the survey tabulated within the Kota Bharu society, and secondary data was collected from the available literature sources. The core idea of the finding are a world view is also a two-way bridge: A respondent shows a positive reaction that Zingibearacea Familia product could be be a symbol of herbs that can be lifted as a health and beauty product in the preservation and preservation of Malay culture. On the other hand, only age characteristic showed significant influence on purchase decision of green product from Zingiberacea Familia, on the other hand races, level of education and job sector didn’t show positive influence

The Pitfalls and Perils of Being a Digital Journalist in Venezuela

2020 ◽  
pp. 319-337
Author(s):  
Mariateresa Garrido
Keyword(s):  
Digital Media ◽  
Freedom Of Expression ◽  
Secondary Data ◽  
The Other ◽  
Freedom Of The Press ◽  
The Past ◽  
Other Hand ◽  
The Press ◽  
The One ◽  
The Right

To be a journalist in Venezuela is very dangerous. In the past decade, there has been an increase of attacks against media and their personnel. On the one hand, attacks against journalists include harassment (physical, digital, legal), illegal detentions, kidnapping, and assassination. On the other hand, digital media have experienced blockages (DNS), internet shutdowns and slow-downs, failures in the connection, and restrictions to access internet-based platforms and content. Since 2014, the situation is deteriorating and limitations to exercise the right to freedom of expression have increased. However, this issue remains understudied; hence, this chapter considers primary and secondary data to analyze the types of limitations experienced by Venezuelan digital journalists from 2014 to 2018, explains the effects of ambiguous regulations and the use of problematic interpretations, and describes the inadequacies of national policies to promote freedom of the press.

scholarly journals Dampak Pembangunan Obyek Wisata Waterboom dalam Kehidupan Sosial-Ekonomi Masyarakat Desa Mekar Jaya Kabupaten Belitung Timur

2021 ◽  
Vol 7 (3) ◽  
pp. 531
Author(s):  
Yuliana Krismonni ◽  
Putra Pratama Saputra
Keyword(s):  
Negative Impact ◽  
Positive Impact ◽  
Secondary Data ◽  
Economic Life ◽  
The Other ◽  
Primary Data ◽  
Tourist Attraction ◽  
Other Hand ◽  
The People ◽  
The Impact

ABSTRAKPembangunan merupakan suatu proses yang mengarah pada perubahan dalam kehidupan masyarakatnya, baik dari kehidupan sosial, ekonomi, politik dan lain sebagainya menuju arah yang lebih baik lagi. Pada dasarnya dalam suatu pembangunan ditujukan bagi masyarakatnya. Disisi lain hal ini juga bisa berimplikasi atau berdampak bagi kehidupan masyarakatnya. Pembangunan yang tidak berorientasi pada masyarakatnya tentunya akan memberikan dampak yang negatif pula kepada masyarakatnya, dan sebaliknya pembangunan yang berorientasikan kepada masyarakatnya tentu akan memberikan dampak yang positif pula tidak hanya bagi masyarakatnya, juga bagi pihak yang terlibat dalam proses pembangunan tersebut.Adapun tujuan penelitian ini adalah untuk melihat bagaimana dampak yang ditimbulkan dari adanya pembangunan objek wisata ini bagi kehidupan sosial-ekonomi masyarakatnya, dan melihat apakah dengan adanya objek wisata ini dapat mensejahterahkan hidup masyarakatnya. Penelitian ini menggunakan pendekatan deskriptif kualitatif, dengan data primer yang diperoleh dari wawancara dengan informan, dan data sekunder berupa beberapa jurnal, literatur review, dan bebetapa penelitian terdahulu, penelitian ini dilakukan di Desa Mekar Jaya Kecamatan Manggar Kabupaten Belitung Timur. Hasil dari penelitian ini yakni adanya pembangunan unit usaha waterboom ini pada kenyataannya belum terlalu memberikan dampak yang cukup signifikan bagi kehidupan sosial ekonomi masyarakatnya. Hal tersebut dapat terlihat karena dari segi pembangunan yang dilakukan belum terlaksana sepenuhnya, karena terkendala dalam beberapa hal. Sehingga hal ini menghambat dalam proses pembangunan yang ada.  ABSTRACTDevelopment is a process that leads to changes in the life of the people, from social, economic, political and other life towards a better direction. Basically, in a development aimed at the community. On the other hand, this can also have implications or impacts on the life of the community. Development that is not oriented towards the community will certainly have a negative impact on the community, and on the other hand, development that is oriented towards the community will certainly have a positive impact not only on the community, but also for those involved in the development process.The purpose of this research is to see how the impact of the development of this tourist attraction for the socio-economic life of the people, and to see whether the existence of this tourist attraction can make the lives of the people prosperous. This study uses a qualitative descriptive approach, with primary data obtained from interviews with informants, and secondary data in the form of several journals, literature reviews, and some previous research. The result of this research is that the development of the waterboom business unit has not had a significant impact on the socio-economic life of the community. This can be seen because from a development perspective it has not been fully implemented, due to constraints in several ways. So that this hinders the existing development process.

scholarly journals Perlindungan hukum bagi tenaga medis dan kesehatan di masa pandemi covid-19

2021 ◽  
Vol 2 (3) ◽  
pp. 109-219
Author(s):  
Siti Soekiswati ◽  
Umi Budi Rahayu ◽  
Arif Pristianto ◽  
Silvia Rahma Maulida
Keyword(s):  
Health Workers ◽  
Legal Protection ◽  
Secondary Data ◽  
Numerical Data ◽  
Medical Personnel ◽  
Qualitative Approach ◽  
Primary Data ◽  
Legal Basis ◽  
The Right ◽  
General Health Facility

ABSTRAKLatar Belakang : Tenaga medis dan kesehatan mempunyai peran krusial dalam menghadapi pandemi Covid-19 secara langsung menangani pasien yang terjangkit virus Covid-19. Telah banyak kejadian menyebutkan bahwa ketidakadilan berupa tindakan maupun perkataan yang dialami tenaga medis dan kesehatan. Melihat dari ketetapan perundang–undangan sebagai dasar hukum, maka hak atas perlindungan hukum bagi tenaga medis dan kesehatan harusnya sangat diperhatikan untuk kesejahteraan pelayan kesehatan lebih khususnya di masa krisis pandemi Covid-19 seperti ini. Namun dalam praktiknya di lapangan ketidakadilan masih sering terjadi dan dianggap terjadi kesalahpahaman yang berujung mediasi, walaupun begitu dalam kasus–kasus tertentu yang sangat merugikan hal tersebut dapat menyebabkan kejadian terulang kembali karena tidak ada ketegasan hukum yang mengawal dan sanksi yang membuat pelaku tidak mendapat efek jera. Tujuan : Mengetahui regulasi yang ada sebagai upaya perlindungan hukum bagi tenaga medis dan kesehatan dimasa pandemi Covid-19. Metode : penelitian ini merupakan jenis penelitian empiris melalui pendekatan kualitatif dengan output deskriptif analitis. Teknis pengambilan sampel dengan menyebarkan kuesioner ditentukan oleh purposive sampling. Hasil : Data yang diperoleh dari kuesioner diperoleh angka 74,1% menyatakan telah menerapkan perlindungan hukum diikuti 22,4% mengatakan belum sepenuhnya dan 3,5% tidak menerapkan perlindungan hukum. Kesimpulan : Berdasarkan data primer yang telah peneliti peroleh serta ditunjang dengan data sekunder, perlindungan hukum bagi tenaga medis dan kesehatan di masa pandemi Covid-19s yang dilaksanakan di RSU Fastabiq Sehat PKU Muhammadiyah Pati dapat disimpulkan dalam keadaan baik ataut  telah diterapkan sebagai mana mestinya. Sehingga tenaga medis dan kesehatan tidak perlu khawatir mengenai keselamatan sebagai individu yang berhak mendapatkan perlindungan hukum terkhusus dibawah naungan instansi yang ditempatinya. Kata kunci: perlindungan hukum, tenaga medis dan kesehatan, pandemi Covid-19.   ABSTRACTBackground : Medical and health workers played a crucial role in dealing with the covid-19 pandemic that directly dealt with patients infected with the covid-19 virus. Many have mentioned the unfairness of both the actions and the words of health and medical personnel. Judging by law enforcements-invitations asa legal basis, then the right to safeguard the law for health and medical personnel should be given more than the welfare of health servants in times like the covid-19 pandemic crisis. But in practice in the field of injustice is still frequent and is considered to be misunderstandings that lead to mediation, though so in cases-certain adverse cases that could result in a repeat of events because there is no protective force or penalty that would prevent a person from acting as a victim. Purpose : knowing the existing regulations asa legal protection effort for medical and healthsworkerssduringsthescovid-19spandemic. Method : The study is as types ofs empiricals researchs through sas qualitative approach with an analytically descriptive out put. Technical sampling retrieval by circulating questionnaively sampling. Result : The numerical data derived from questionnaires states that 74,1% they have implemented legal protection followed 22,4% by saying not completely and  3,5% not applying legal protection. Conclusion : Based on primary data that researchers have acquired and supported by secondary data, legal protection for medical and health powers at covid-19 pandemic performed in pku muhammadiyah general health facility can be inadequately defined as where ataut has been implemented. Thus there is no need for health and medical personnel to worry about safety as individuals who are entitled to privileged legal protection in the shelter of an institution. Keywords : Legal protection, medical and health care, covid-19 pandemic.

scholarly journals SECURITIES CROWDFUNDING : TRANSFORMASI PEMBIAYAAN USAHA KECIL DAN MENENGAH DI INDONESIA

AdBispreneur ◽  
2021 ◽  
Vol 6 (2) ◽  
pp. 163
Author(s):  
Suryanto Suryanto
Keyword(s):  
Financial Institutions ◽  
Financial Services ◽  
Secondary Data ◽  
Qualitative Approach ◽  
The Other ◽  
Primary Data ◽  
Digital Platform ◽  
Medium Enterprise ◽  
The Government ◽  
Descriptive Method

 ABSTRACTThis study aims to analyze the transformation of small and medium enterprise (SMEs) financing in Indonesia. This research is motivated by the phenomenon of SMEs, which often face problems in financing. However, on the other hand, financial institutions find it difficult to find a database of SMEs to channel their loans. This study uses a descriptive method with a qualitative approach. Sources of data were obtained from various sources, both primary and secondary. Primary data is obtained from statements made by informants from the Financial Services Authority, the Association of Indonesian Crowdfunding Services, crowdfunding players, and SMEs that have taken advantage of crowdfunding. Meanwhile, secondary data were obtained from several published articles. The results show that the government has helped provide a source of financing for SMEs, both through banking and non-banking. However, there were several obstacles that occurred in the field, both from SMEs and financial institutions. Securities crowdfunding instruments raises new hopes for SMEs in fulfilling financing. In addition to an easy submission procedure, access can also be done via a digital platform. Penelitian ini bertujuan untuk menganalisis transformasi pembiayaan Usaha Kecil dan Menengah (UKM) di Indonesia. Penelitian ini dilatarbelakangi oleh fenomena UKM yang sering menghadapi permasalahan dalam pembiayaan. Namun, disisi lain lembaga pembiayaan kesulitan mencari database UKM untuk menyalurkan kreditnya. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Sumber data diperoleh dari berbagai sumber baik primer maupun sekunder. Data primer diperoleh dari pernyataan yang diungkapkan oleh informan dari Otoritas Jasa Keuangan, Asosiasi Layanan Urun Dana Indonesia, pelaku crowdfunding, dan UKM yang telah memanfaatkan crowdfunding. Sedangkan data sekunder diperoleh dari beberapa artikel yang telah diterbitkan. Hasil penelitian menunjukkan bahwa pemerintah telah membantu menyediakan sumber pembiayaan UKM baik melalui perbankan maupun non perbankan. Namun ada beberapa kendala yang terjadi di lapangan baik dari pelaku UKM maupun lembaga pembiayaan. Instrumen securities crowdfunding memunculkan harapan baru bagi pelaku UKM dalam memenuhi pembiayaan. Selain prosedur pengajuan yang mudah, aksesnya pun dapat dilakukan melalui platform digital.

scholarly journals PERLINDUNGAN KONSUMEN TERHADAP PRODUK KOSMETIK IMPOR YANG TIDAK TERDAFTAR DI BBPOM DENPASAR

2017 ◽  
Vol 6 (1) ◽  
pp. 13
Author(s):  
Ni Putu Januaryanti Pande
Keyword(s):  
Consumer Protection ◽  
Field Research ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Primary Data ◽  
Cosmetic Products ◽  
The Law ◽  
The Right ◽  
The Way

Article 4 letter C the Laws no 8 of 1999 about Consumer Protection states that consumers have the right of correct, clear and truthful information about the condition and the guarantee of goods and/or services. Without distribution license from BPPOM meaning there is no guarantee that thise cosmetics are safe to use . The decision of the head of the BPOM of Republic of Indonesia no HK.00.05.4.1745 about cosmetics, also regulate the distribution of imported cosmetics that are not registered to be against the regulation of Article 2 letter c and Article 10 (1). But the facts in the field the implementation of the regulations of registering the imported cosmetic products are still met to n ot be according to the regulation of the laws. The primary data of this research is obtained through field research in the way of interviewing some informants and respondents. The secondary data in this research is obtained through the literature of the primary, secondary and thirdly legal materials,  according to the problems that will be discussed.  The data that has been collected whether from field's research or literature that has been treated with qualitative approach. From the research above, can be taken the conclusion that the implementation of the protection of the law to the consumers that suffer the loss from imported cosmetics that has not been registered is not implemented effectively. Other factors that influence the implementation of labelling Indonesian language on the packaging of the product is from the consumer's and the producer's awareness and also the obstacle of the related goverment's performance. Pasal 4 huruf c Undang-Undang Nomor 8 Tahun 1999 tentang Perlindungan Konsumen menyatakan bahwa konsumen berhak atas informasi yang benar, jelas dan jujur mengenai kondisi dan jaminan barang dan/atau jasa. Tanpa ada izin edar dari BBPOM maka tidak ada jaminan bahwa kosmetik tersebut aman untuk digunakan. Keputusan Kepala BPOM Republik Indonesia nomor HK.00.05.4.1745 tentang kosmetik, juga mengatur  peredaran kosmetik impor yang tidak terdaftar melanggar ketentuan Pasal 2 huruf c dan Pasal 10 ayat (1). Namun faktanya di lapangan penerapan ketentuan pendaftaran produk kosmetik impor masih banyak dijumpai tidak mematuhi aturan perundang-undangan yang berlaku. Jenis penelitian yang digunakan dalam penelitian ini yakni penelitian hukum empiris yang mengkaji kesenjangan antara ketentuan peraturan pendaftaran kosmetik impor di BBPOM dengan pelaksanaannya di lapangan. Data primer dalam penelitian ini diperoleh melalui penelitian lapangan yaitu dengan cara melakukan wawancara langsung ke beberapa informan dan responden yang terkait. Data sekunder dalam penelitian ini diperoleh melalui penelitian kepustakaan terhadap bahan hukum primer, sekunder, dan tertier sesuai permasalahan yang akan dibahas. Data yang telah dikumpulkan baik dari penelitian lapangan maupun kepustakaan di olah dengan pendekatan  kualitatif. Dari hasil penelitian tersebut diatas, dapat diperoleh kesimpulan bahwa implementasi perlindungan hukum terhadap konsumen yang menderita kerugian akibat kosmetik impor yang tidak terdaftar belum efektif diterapkan. Faktor-faktor yang mempengaruhi implementasi pencantuman label berbahasa Indonesia pada kemasan produk kosmetik impor adalah  dari kesadaran konsumen, produsen dan adanya hambatan kinerja pemerintah terkait.

scholarly journals Exploring the Determinants of Consumer Behavior in West Bank, Towards Domestic and Imported Dairy Products

2015 ◽  
Vol 63 (1) ◽  
pp. 355-368
Author(s):  
Mansoor Maitah ◽  
Rami Hodrab ◽  
Karel Malec ◽  
Sawsan Abu Shanab
Keyword(s):  
Low Income ◽  
Dairy Products ◽  
West Bank ◽  
Secondary Data ◽  
The Other ◽  
Influential Factor ◽  
Primary Data ◽  
Purchasing Behavior ◽  
Product Price ◽  
Other Hand

This paper aims to investigate factors influencing the purchasing behavior of Palestinian customers towards domestic and imported dairy products (Israeli and foreign). The secondary data were obtained from the competent authorities. On the other hand, primary data were gathered by utilizing personal interviews and questionnaires. 450 questionnaires were distributed to all governorates of the West Bank. It has been concluded from statistical results that middle-income households concern mainly about quality, image and product validity period. In contrast, low-income households consider mainly product price. The consumer was satisfied with Israeli products that meet his needs. On the other hand, local consumer highly considered price and personal knowledge when purchasing local dairy products. Advertising negatively affected the consumer purchasing behavior of Israeli and foreign dairy products, in contrast it positively affected his behavior when purchasing local dairy products. Period of validity was the most influential factor on the purchasing decision for domestic and imported dairy products. It has been found that consumer expenditures on Israeli dairy products were the highest followed by local and foreign products. Recommendations are as follows: i) producers should develop products that could meet the needs and desires of consumers, ii) draw effective marketing policies, depending on technologists specialized in dairy industry, iii) take into account consumer awareness when developing advertising strategy, and iv) quality control should be adjusted in accordance with product specifications and standards.

scholarly journals Pemaknaan Aset Waqaf dan Bentuk Pelaporanya di Pondok Pesantren Daruttaqwa Gresik

2020 ◽  
Vol 2 (2) ◽  
pp. 81
Author(s):  
Nur Syamsiyah ◽  
Ari Kamayanti ◽  
Yusna Yusna
Keyword(s):  
Secondary Data ◽  
Boarding School ◽  
Boarding Schools ◽  
The Other ◽  
Primary Data ◽  
Descriptive Research ◽  
Other Hand ◽  
Accounting Rules ◽  
Accounting Report

The purpose of this study is to know the Waqaf Asset Treatment and the form of Reporting at Daruttaqwa Gresik Islamic Boarding School. This is a descriptive research. The data used are primary data in the form of interviews with caregivers (Nyai), Deputy Head of Pondok, Treasurer, Hodam and Santri. Secondary data are in the forms of documentation. The results of the study show that the value of the waqaf’s perception as an Islamic boarding school asset is based on a will, blessing, reverence and sincerity. While Islamic boarding schools does not reflect the reporting in accounting rules by IAI (not the detail), but rather based on trust. On the other hand, Islamic boarding school accounting guidelines does not cover all the waqaf assets, which cause a discrepancy between the reality found in the pesantren and the pesantren accounting guidelines.  The conclusion of this study is that the regulation of IAI have not been able to cover most of aspects in pesantren so that the pesantren value can’t be implemented in reporting their accounting report. It is suggested that IAI can help evaluate pesantren accounting guidelines so that the pesantren values can be implemented in reporting.

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