Al-Mahali Islamic Boarding School Administration Empowerment through Financial Management in Conformity with Accounting Standards

Islamic boarding schools have an important role in Indonesia not only in developing religious knowledge but also in the building of character for the nation. With 26,000 schools in 2018 and around 4 million students recorded, Islamic boarding schools are among one of the various institutions in Indonesia that partake in the field of education. Islamic boarding schools also have a role in the country's economic development. However, regarding financial management as an educational institution, many Islamic boarding schools still utilise manual record-keeping methods. Such methods are currently insufficient to facilitate institutional development. The Al-Mahali Islamic boarding school is well aware of this issue and took the initiative to invite speakers from Economics Faculty of Pakuan University to share their knowledge on financial record-keeping in conformity with financial accounting standards (PSAK 45, SAK ETAP, and SAKSyariah). The knowledge-sharing program was held in an SAK based accounting training activity for the financial administration of Al-Mahali Islamic boarding school and students in general as a provision to expand their knowledge. The program was carried out smoothly and was greeted with enthusiasm by the participants. A follow-up mentoring session was planned to be held in the future regarding the implementation of SAK.

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ANALISIS PENERAPAN LAPORAN KEUANGAN BERDASARKAN PEDOMAN AKUNTANSI PESANTREN MENGGUNAKAN PSAK NO.45

Eqien: Jurnal Ekonomi dan Bisnis ◽

10.34308/eqien.v8i2.256 ◽

2021 ◽

Vol 8 (2) ◽

Author(s):

Yulian Sahri

Keyword(s):

Mixed Methods ◽

Financial Reporting ◽

Financial Management ◽

Accounting Standards ◽

Boarding School ◽

Financial Statements ◽

Boarding Schools ◽

Financial Accounting ◽

Financial Reports ◽

Lack Of Information

Finance is one of the factors that helps boarding schools succeed in their development efforts, since the financial field aids in the management of education. To preserve public trust in financial management, transparency and publishing in the form of presentation of financial statements in compliance with standards are required. It will also provide contributors a sense of security because they believe their donations have been properly managed. As professional organizations of accountants and architects of financial accounting standards in Indonesia, Bank Indonesia and the Indonesian Institute of Accountants collaborated on the development of the Pesantren Accounting Guidelines, a financial reporting guide for boarding schools. The Financial Accounting Standards of Entities Without Public Accountability are the subject of this accounting guideline (SAK ETAP). Financial Position Report, Activity Report, Cash Flow Statement, and Notes on Financial Statements are the components of Pondok Pesantren financial statements based on pesantren accounting rules. This is a descriptive study that employs a mixed-methods approach (mixed methods). This study employs a mix of research methodologies (mixed methods), in which researchers employ both qualitative and quantitative methodologies in their investigation. Financial reports based on Islamic Boarding School Accounting Guidelines have not been given by Al-Manar Muhammadiyah Islamic Boarding School and The lack of understanding of financial statement preparation on the part of the Islamic boarding school, as well as the lack of information and socialization related to the Accounting Guidelines for Islamic Boarding Schools

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Simulasi Algoritma Monte Carlo Dalam Memprediksi Tingkat Hafalan Al-Qur’an Santri

Jurnal Sistim Informasi dan Teknologi ◽

10.37034/jsisfotek.v2i4.29 ◽

2020 ◽

pp. 96-101

Author(s):

M Mutia ◽

Gunadi Widi Nurcahyo ◽

Y Yuhandri

Keyword(s):

Monte Carlo ◽

Educational Institution ◽

Boarding School ◽

Boarding Schools ◽

Monte Carlo Algorithm ◽

Religious Knowledge ◽

Average Accuracy ◽

Processing Step ◽

Future Events ◽

High Degree

Islamic boarding schools are known to be able to give birth to the Qur'an's tahfidz. With the memorization program, the halaqah about the basic text of the religion makes the Islamic boarding schools increasingly known to the community as an educational institution and a strong milestone of religious knowledge that can bring blessings. The purpose of this study was to predict the level of rote learning of the students at the Tahfiz Lan Tabur Pagaralam Islamic Boarding School. Thus, it is easier for Islamic boarding schools to take strategies to improve the quality of students themselves. The data processed in this study are data sourced from the Natural Boarding School of Tahfiz Al-Qur’an Lan Tabur Pagaralam. Based on the number of students who memorized the Al-Qur'an or Tahfidz in the 2017 to 2019 class which is processed by Monte Carlo algorithm simulation. The processing step is to bring up a random number from the sampling data that has been taken. The results of testing on this method found that the system used to predict the level of memorization of the Al-Qur'an with an average accuracy of 84% in 2018 and an average accuracy of 88% in 2019. With a high degree of accuracy, simulations performed using the Monte Carlo algorithm can predict the number of students memorized by the Qur'an, making it easier for Islamic boarding schools to obtain information about the likelihood of future events at the level of memorization of students at Islamic boarding schools Alam Tahfiz Al-Qur’an Lan Tabur Pagaralam.

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KUALITAS PENYAJIAN INFORMASI AKUNTANSI PONDOK PESANTREN DARUL HIKMAH

JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). ◽

10.35794/jmbi.v8i1.33486 ◽

2021 ◽

Vol 8 (1) ◽

Author(s):

Fauzi Achmad ◽

Amor Marunda ◽

Faroman Syarief ◽

Raden Achmad Harianto ◽

Rachmat Pramukty

Keyword(s):

Financial Reporting ◽

Financial Management ◽

Accounting Standards ◽

Boarding School ◽

Financial Accounting ◽

Value Systems ◽

Community Members ◽

Financial Reports ◽

Non Profit ◽

Lecture Method

Abstract: One source that supports the success of Islamic boarding schools in carrying out development is finance, because the financial sector is a support in the management of education. For this reason, good and transparent financial management is needed, so that the weaknesses and shortcomings of the pesantren can be identified by other interested parties. Islamic boarding school financial reports only present reports of cash receipts and cash disbursements, which are not in accordance with the classification items in accordance with applicable financial accounting standards because the foundation does not recognize accounting standards used as financial reporting guidelines for non-profit entities. Methods of community service activities This method uses lectures or outreach, discussion and learning that are practiced by participants and resource persons. The lecture method is used to convey general knowledge about Islamic boarding school financial reports, SAK ETAP, SAK 45 and SAK Syariah accompanied by a question-and-answer session. The learning method is used to transfer knowledge or skills and value systems owned by resource persons to community members Abstrak: Salah satu sumber yang mendukung keberhasilan pondok pesantren dalam melaksanakan pembangunan adalah keuangan, karena sektor keuangan merupakan penunjang dalam penyelenggaraan pendidikan. Untuk itu diperlukan pengelolaan keuangan yang baik dan transparan, agar kelemahan dan kekurangan para pesantren dapat diketahui oleh pihak lain yang berkepentingan. Laporan keuangan pondok pesantren hanya menyajikan laporan penerimaan dan pengeluaran kas yang tidak sesuai dengan klasifikasi item sesuai dengan standar akuntansi keuangan yang berlaku karena yayasan tidak mengenal standar akuntansi yang digunakan sebagai pedoman pelaporan keuangan untuk organisasi nirlaba. entitas. Metode kegiatan pengabdian masyarakat Metode ini menggunakan ceramah atau sosialisasi, diskusi dan pembelajaran yang dipraktikkan oleh peserta dan narasumber. Metode ceramah digunakan untuk menyampaikan pengetahuan umum tentang laporan keuangan pondok pesantren, SAK ETAP, SAK 45 dan SAK Syariah disertai dengan sesi tanya jawab. Metode pembelajaran digunakan untuk mentransfer pengetahuan atau keterampilan dan sistem nilai yang dimiliki oleh narasumber kepada anggota masyarakat.

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PENGELOLAAN KEUANGAN PESANTREN

Al - Mujaddid: Jurnal Ilmu-ilmu Agama ◽

10.51482/almujaddid.v2i2.42 ◽

2020 ◽

Vol 2 (2) ◽

pp. 1-8

Author(s):

Aep Tata Suryana

Keyword(s):

School Finance ◽

Financial Management ◽

Boarding School ◽

Boarding Schools ◽

Educational Institutions ◽

Education Management ◽

School Activities ◽

School Programs ◽

School Finances ◽

Financial Administration

The purpose of this research is to find out the description of pesantren financial management. By the title of the research, the research uses the literature method. The results of the study explained that financial management is an act of financial administration/administration which includes recording, planning, implementation, accountability, and reporting. Thus, school financial management can be interpreted as a series of activities regulating school finance from planning, accounting, spending, supervision, and accountability of school finances. Financial management of boarding schools is one of the substances of the management of educational institutions that will also determine the smooth operation of boarding schools. As is the case with the substance of education management in general, financial management activities in Islamic boarding schools should be carried out through the processes of planning, organizing, directing, coordinating, supervising, or controlling. Some financial management activities take the form of obtaining and determining sources of funding, use of funds, reporting, auditing, and accountability. Through financial management activities, the funding needs of Islamic boarding school activities can be planned, procured, transparently recorded, and used to finance the implementation of Islamic boarding school programs effectively and efficiently. For that purpose, the financial management of Islamic boarding schools includes: (1) Improving the effectiveness and efficiency of the use of financial boarding schools; (2) Increasing financial accountability and transparency in Islamic boarding schools; and (3) Minimizing misuse of the boarding school budget.

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Enhanching Santri's Capabilities through the Skills to Convert Used Goods into Artistic Products in the Sungai Duren Village [Peningkatan Kualitas Santri Melalui Keterampilan Pengolahan Barang Bekas Menjadi Produk Olahan di Desa Simpang Sungaiduren]

Proceeding of Community Development ◽

10.30874/comdev.2018.386 ◽

2019 ◽

Vol 2 ◽

pp. 379

Author(s):

Sarah Fiebrina Heraningsih ◽

R. Rainiyati ◽

Ahmad Riduan

Keyword(s):

Educational Institution ◽

Economic Value ◽

Boarding School ◽

Boarding Schools ◽

Added Value ◽

Religious Knowledge ◽

Decent Life ◽

Symbiotic Mutualism ◽

Agent Of Change ◽

Used Goods

This service program was held at the Ma'had Rizqullah Islamic boarding school located in Sungai Duren Intersection, Jambi Luar Kota District, Muaro Jambi Regency. Besides having a function as an Islamic educational institution, Islamic boarding schools also have a role as a driver of change and development in society. One of the real activities carried out by Islamic boarding schools can be seen through activities that can stimulate, explore, improve socio-economic communities and strive to develop productive enterprises through entrepreneurship by utilizing available resources so that people have the opportunity to obtain a decent life. Opportunities for the emergence of symbiotic mutualism cooperation between the surrounding community and Islamic boarding schools can also be formed, both in terms of the economy with the development of productive enterprises, as well as improving the quality of religious knowledge of the wider community. Therefore, the generation born in Islamic boarding school education is an agent of change that is beneficial in community development and the education process. Used goods are waste that is usually thrown away, but can be recycled like cardboard waste, bottles and plastic cups we often see scattered everywhere. The used goods can be utilized through creativity and art so that they have high artistic value and economic value. This program aims to introduce used goods that can be used as a work of art that can provide added value for improving the economy of the community and Islamic boarding schools

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Financial Accounting at Islamic Boarding Schools in Riau Province

Account and Financial Management Journal ◽

10.47191/afmj/v7i1.01 ◽

2022 ◽

Vol 07 (01) ◽

Author(s):

Zulhelmy M. Hatta ◽

Keyword(s):

School Administrators ◽

Accounting Standards ◽

Secondary Data ◽

Boarding School ◽

Financial Statements ◽

Boarding Schools ◽

Research Data ◽

Theory And Practice ◽

Financial Accounting ◽

Generally Accepted Accounting Principles

This study aims to analyze how the application of financial accounting in Islamic boarding schools in Riau Province. The research method is descriptive qualitative that is comparing theory and practice carried out by Islamic boarding schools. Sources and research data obtained from primary and secondary data The number of informants obtained amounted to 9 boarding school administrators. The object of the research is a boarding school in the province of Riau. The result of the research is that all Islamic boarding schools in terms of their accounting application have not followed or applied the accounting standards that have been set by the Generally Accepted Accounting Principles. The accounting applied is still very simple, that is, it still uses a general cash book and there is no journalizing. The financial statements made are only limited to general financial accountability. For this reason, it is necessary to socialize Accounting Standards for Islamic Boarding Schools, because according to the management they have never received accounting training in their Islamic boarding schools.

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Simulasi Algoritma Monte Carlo Dalam Memprediksi Tingkat Hafalan Al-Qur’an Santri

Jurnal Sistim Informasi dan Teknologi ◽

10.37034/jsisfotek.v2i4.72 ◽

2020 ◽

pp. 96-101

Author(s):

Mutia M ◽

Gunadi Widi Nurcahyo ◽

Yuhandri Yunus

Keyword(s):

Monte Carlo ◽

Educational Institution ◽

Boarding School ◽

Boarding Schools ◽

Monte Carlo Algorithm ◽

Religious Knowledge ◽

Average Accuracy ◽

Processing Step ◽

Future Events ◽

High Degree

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Sikepo: Santri Empowerment In Managing Pondok Pesantren Financial To Make Transparency And Accountability

Islamic Studies Journal for Social Transformation ◽

10.28918/isjoust.v2i1.1608 ◽

2018 ◽

pp. 1

Author(s):

Lailatul Nurus Shofiyyah ◽

Janah Setiya Nurul Arifa ◽

Ahmad Rokhi Regar ◽

Muhammad Shohibur Rida’ ◽

Ahmad Zuhdi Alwan

Keyword(s):

Religious Education ◽

Financial Management ◽

Educational Institution ◽

Boarding School ◽

Financial Statements ◽

Financial Data ◽

Financial Accounting ◽

Financial Management System ◽

Tuition Fee ◽

Transparency And Accountability

Islamic Boarding School or generally called Pondok Pesantren (Ponpes) is a community-based educational institution of Islamic religious education that organizes an integrated religious education with other types of education. Ponpes must be able to compete with other general educational institutions by conducting a management. In 2018, Indonesian government issued the accounting guidelines of Ponpes which mainly aimed at empowering economic of Ponpes in order to be able to prepare financial statements. The public volunteers of Economics Faculty of UNNES conducted services at Ponpes Aswaja (Semarang) which had not yet had good financial management. The recording of financial data such as santri’s tuition fee was still manual and the payment recapitulation still used folio books untidily. Consequently, it is difficult to find if the recapitulation is required for accountability. Therefore, it is necessary an integrated financial management system of Ponpes in order to record the financial data properly. The system can also facilitate Ponpes to carry out financial transparency and accountability in accordance with financial accounting standards. The voluntary activities focused on the understanding of Aswaja Ponpes administrators regarding accounting and financial management based on information technology called Sistem Manajemen Keuangan Pondok (Sikepo). The activities were implemented by training and mentoring of administrators based on Participatory Rural Appraisal (PRA). Ponpes administrators were enthusiastic about Sikepo training. Sikepo could improve the understanding of accounting and financial management of Ponpes administrators. Furthermore, the system was then used to record every financial transaction in Ponpes. The final of financial statements were the recapitulation of student tuition fee, the use of funds for daily needs, and other activity reports. This system can also be used in all Ponpes over Indonesia.

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The Development of Post-Modern Islamic Boarding Schools (Case Study at IHAQI Creative Pesantren in Bandung)

QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama ◽

10.37680/qalamuna.v13i1.584 ◽

2021 ◽

Vol 13 (1) ◽

pp. 73-84

Author(s):

Nurti Budiyanti ◽

Nurwadjah Ahmad ◽

Andewi Suhartini ◽

Muhamad Parhan

Keyword(s):

Religious Education ◽

21St Century ◽

Industrial Revolution ◽

Educational Institution ◽

Boarding School ◽

Boarding Schools ◽

Religious Knowledge ◽

Political Economic ◽

School Progress

Religious education is fundamental to be improved, as moral degradation continues to take root around the world. One of the efforts to maintain the value of religious teachings is through the education system, among others through boarding school education. The presence of boarding schools in the middle of society is not only as an educational institution, but also as a religious and religious broadcasting institution. This research uses a qualitative approach with case study methods at IHAQI Boarding School Bandung Creative Boarding School. The results of the study illustrate that historically pesantren continues to change, in the 21st century pesantren developed using the word pondok to "Boarding School", one of them in IHAQI Creative Boarding School. This shows the birth of the modern post generation as a form of modern boarding school progress in the development of the industrial revolution 4.0 era, in addition to displaying religious knowledge, modern post pesantren that exists in the 21st century also displays various skills in various fields of science. Pesantren has a unique and creative Boarding School system in developing various disciplines and skills needed by the community. This pesantren became a post-modern boarding school that excelled in printing a generation of digital-based Islam. Its more comprehensive-holistic educational patterns make it more likely to create an ideal educational environment for giving birth to people who will be able to bring about a revolution in social, political, economic and religious life movements

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Pendampingan Penyusunan Laporan Keuangan Akuntansi Pesantren

Mopolayio : Jurnal Pengabdian Ekonomi ◽

10.37479/mopolayio.v1i1.19 ◽

2021 ◽

Vol 1 (1) ◽

pp. 84-88

Author(s):

Valentina Monoarfa

Keyword(s):

Financial Management ◽

Boarding School ◽

Boarding Schools ◽

Religious Organizations ◽

Educational Institutions ◽

Financial Reports ◽

Non Profit ◽

Question And Answer

Islamic boarding school is one of the educational institutions of non-governmental non-profit religious organizations that prioritizes a service to external parties. The financial management of Islamic boarding schools still uses simple methods, accounting that has been used so far has not used financial reports that are in accordance with Islamic boarding school accounting guidelines. The purpose of this service is to provide additional knowledge to financial managers in compiling financial reports using software in order to provide transparent, accountable and accountable reporting. The method of implementing the activity is counseling, discussion and question and answer, which begins with providing knowledge about how to prepare Islamic boarding school accounting financial reports.

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