scholarly journals Pendampingan Penyusunan Laporan Keuangan Akuntansi Pesantren

2021 ◽  
Vol 1 (1) ◽  
pp. 84-88
Author(s):  
Valentina Monoarfa

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.

Author(s):  
Muhammad Rizki Al Mubarok ◽  
Much Imron

Objective: This study explores the characteristics and leadership style of kiai (boarding school leader and Islamic teacher) Manshur as a leader in the pondok pesantren (Islamic boarding school) that he fostered. Kiai Manshur’s leadership traits are also explored in this study in detail with in-depth analysis. Research Design & Methods: Several qualitative approaches were used to collect information about Kiai Manshur, including direct observation, questionnaires, in-depth interviews, and documentation. Technically, involve themselves and interact directly in the activities carried out by Kiai Manshur. The information is analyzed interactively, data reduction, data display, and drawing conclusions. Findings: The results of this study indicated that Kiai Manshur uses a special compilation in leading his pondok pesantren to form a distinctive leadership style. The style created the his leadership characteristics, including integrity, discipline, competence, trustworthiness, humanism, communication, and organizational. The leadership style of Kiai Manshur aims to produce anfa’linnas santri (good and helpful student). Implications & Recommendations: There is no perfect writing, but the limitations do not reduce the quality of the results study. Further research can discuss more about the anfa’linnas students, characteristics and effectiveness of application in the society. Contribution & Value Added: The results of this study provide a scientific contribution to leadership in organizations, especially in non-profit organizations such as Islamic boarding schools (traditional educational institutions) and the concept of anfa’ linnas student. Practically, the board of Islamic boarding schools and teachers can use these findings as material to develop the institution for the benefit of many people.


Author(s):  
Fauzi Achmad ◽  
Amor Marunda ◽  
Faroman Syarief ◽  
Raden Achmad Harianto ◽  
Rachmat Pramukty

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.


2020 ◽  
Vol 2 (2) ◽  
pp. 1-8
Author(s):  
Aep Tata Suryana

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.


FIKROTUNA ◽  
2017 ◽  
Vol 4 (2) ◽  
Author(s):  
MIFTAHOL ARIFIN

There are three factors that has significant role in the organization of Islamicboarding school system. Those are, management as the factor of efforts, theorganization as the factor of Facility, and the administration as the factor ofintention. These three factors give direction and cohesion in defining, controlling,organizing, supervising and assessing the implementation of the policies in aneffort to organize educational activities in accordance with the aim of every Islamicboarding school.One of the components of management in an effort to Islamic boarding schoolis financial management. Financial management of the Islamic boarding school isan activity undertaken in order to achieve the purpose of boarding schools that hadplanned to develop and manage resources and sources of funding and the potentialheld in the boarding school system effectively and efficiently. This activity can bestarted from the planning, organizing, implementing up to scrutiny. In thefinancial management at the school began with budget planning up to monitoringand financial accountability.Financial management of the Islamic boarding school is one of the substancesmanagement of educational institutions which will in turn determine the smoothoperation of the Islamic boarding school. As the case on the substance of educationin general management, financial management activities of the boarding schoolshould be done through the process of planning, organizing, directing,coordinating, monitoring or controlling. Some activities such as financialmanagement and assign an activity to obtain funding sources, utilization of funds,reporting, inspection and accountability.AbstrakAda tiga faktor yang berperan dalam sistem penyelenggaraan PondokPesantren yaitu, manajemen sebagai faktor upaya, organisasi sebagai faktorSarana, dan administrasi sebagai faktor karsa. Ketiga faktor ini memberiarah dan perpaduan dalam merumuskan, mengendalikan,penyelenggaraan, mengawasi serta menilai pelaksanaan kebijakankebijakan dalam usaha menyelenggarakan kegiatan pendidikan yangsesuai dengan tujuan setiap Pondok Pesantren.Salah satu komponen manajemen sebagai upaya dalam pondokpesantren adalah manajemen keuangan. Manajemen keuangan pondokpesantren merupakan kegiatan yang dilakukan guna mencapai tujuanpondok pesantren yang telah direncanakan dengan mengembangkan danmengelola sumber daya dan sumber dana serta potensi-potensi yangdimiliki dalam sistem pondok pesantren secara efektif dan efisien. Kegiatanini dapat dimulai dari perencanaan, pengorganisasian, pelaksanaan sampaidengan pengawasan. Dalam manajemen keuangan di sekolah tersebutdimulai dengan perencanaan anggaran sampai dengan pengawasan danpertanggung jawaban keuangan.Manajemen keuangan pondok pesantren merupakan salah satusubstansi manajamen lembaga pendidikan yang akan turut menentukankelancaran kegiatan pondok pesantren. Seperti halnya yang terjadi padasubstansi manajemen pendidikan pada umumnya, kegiatan manajemenkeuangan pondok pesantren seyogyanya dilakukan melalui prosesperencanaan, pengorganisasian, pengarahan, pengkoordinasian,pengawasan atau pengendalian. Beberapa kegiatan manajemen keuanganberupa kegiatan memperoleh dan menetapkan sumber-sumber pendanaan,pemanfaatan dana, pelaporan, pemeriksaan dan pertanggung jawaban.


2019 ◽  
Vol 2 (1) ◽  
pp. 76
Author(s):  
Asih Niati ◽  
Yohanes Suhardjo ◽  
Ratna Wijayanti ◽  
Risti Ulfi Hanifah

Pondok pesantren merupakan salah satu lembaga pendidikan organisasi nirlaba keagamaan non pemerintah  yang  mengedepankan suatu pelayanan pada pihak eksternal. Pengelolaan pondok pesantren masih menggunakan manajemen yang sederhana dan dalam pengelolaan keuangan hanya dibebankan pada satu orang pengelola yaitu bendahara, akuntansi yang selama ini dilakukan kurang menggunakan laporan keuangan yang sesuai dengan pedoman Akuntansi Pesantren. Tujuan dari pengabdian ini adalah memberikan tambahan pengetahuan kepada para pengelola sehingga dapat melakukan manajemen modern dengan pengelolaan sumber-sumber pendanaan yang dapat memberikan pelaporan secara transparan, akuntabel dan dapat dipertanggujawabkan. Metode pelaksanaan kegiatan adalah penyuluhan atau ceramah, diskusi dan tanya jawab, yang diawali dengan memberikan pengetahuan tentang pentingnya pengelolaan manajemen keuangan pondok pesantren yang transparan, dimengerti dan dapat digunakan atau dibaca kepada semua pihak yang membutuhkan. Dengan diadakannya kegiatan Pengabdian Kepada Masyarakat maka dapat menambah wawasan, pengetahuan dan pemahaman serta meningkatkan pemahaman tentang manajemen keuangan dan pelaporan keuangan yang transparan dan akuntabel. Kata kunci: manajemen pondok pesantren dan pelaporan keuanganAbstractIslamic boarding schools are one of the educational institutions of non-profit and non-governmentalreligiousorganizations that prioritize service on external parties. The management of Islamic boarding schoolscurrently uses a simple management technique and they charged the financial managementonly to a treasurer, the current accounting has not usedfinancial statement which is according to Islamic Boarding Accounting guidelines.The purpose of this public service is to provide additional knowledge to the managersso he can carry out modern management by managing sources of funding so he can provide a transparentand accountable report. The method to implement the agenda are counseling or lecture, discussion and question and answer section, which begins byproviding knowledge about the importance of managing the financial management of boarding schools that aretransparent, understandable and can be used or read to all parties in need.By holding community service activities, it can add insight,knowledge and understanding as well as increase the understanding of financial management andtransparent as well as accountable financial statement.


2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Yulian Sahri

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


2020 ◽  
Vol 3 (3) ◽  
pp. 37-49
Author(s):  
Puji Wibowo ◽  
Ahmad Khizazi ◽  
Azaz Mabrur

Alquran-based educational institutions are one of the most important supplier of the nation's generation of noble character, love of the motherland, and global outlook. The survival of these educational institutions is determined, among other things, by the organization's sound and transparent financial management. Financial reports are an instrument for educational institutions to evaluate performance and plan activities that are realistic and adaptive to change. Islamic Education Foundation Islamic Boarding School Alquraniyah (YPI-PPA) East Jurangmangu, Pondok Aren, South Tangerang has the responsibility to give birth to the nation's cadres who are polite, love the Koran, and ready to contribute to the wider community. Fostering financial management, especially in preparing financial statements, is crucial for stakeholders who need a guarantee of business continuity from the educational institution. The synergy between students and lecturers at the State Financial Polytechnic STAN has sought to raise awareness for YPI-PPA employees to begin cleaning up in preparing financial reports that are more comprehensive, accountable, and provide full information for decision makers.


2018 ◽  
Vol 12 (2) ◽  
pp. 88
Author(s):  
Yunus Yunus

AbstrakPola Strategi pengembangan Pondok Pesantren di Malangke, strategi pengembangan pesantren adalah cara atau srategi yang digunakan oleh wadah atau tempat guna proses suatu perubahan berencana yang memerlukan dukungan semua pihak, anatara lain Kepala, staff, guru, dan siswa dengan perubahan-perubahan itu diharapkan dapat mengembangkan dan meningkatkan lembaga pendidikan, yang memerlukan usaha jangka pendek, menengah, dan panjang guna menghadapi perubahan yang akan terjadi pada masa mendatang. Peluang dan tangan pengembangan Pesantren di Luwu Utara,  terdapat Undang-undang Nomor 20 tahun 2003 tentang Sistem Pendidikan Nasional, yang beberapa pasalnya menekankan penyelenggaraan pendidikan keagamaan, seperti, pasal 30 ayat (1) dan Peraturan Pemerintah (PP) Nomor 55 Tahun 2007 tentang Pendidikan Agama dan Pendidikan Keagamaan pada pasal 1 ayat (2) tentang Pendidikan Agama dan Pendidikan Keagamaan yang didalamnya secara tegas dikemukakan bahwa pondok pesantren menyelenggarakan pendidikan diniyah pada tingkat dasar dan menengah, tergolong dalam sub sistem pendidikan Nasional di Indonesia yang bertujuan untuk mencerdaskan bangsa, menjadikan manusia yang beriman dan bertaqwa kepada Tuhan yang Maha Esa, berakhlak mulia, sehat, berilmu, cakap, kreatif, mandiri dan menajdi warga negara yang demokratis serta bertanggung jawab. Sedangkan tantangan ada beberapa hambatan 1)Sistem kurikulum yang lebih modern, sehingga pesantren ketinggalan jauh dari sekolah umum, 2) Kurangnya anggaran dan sumber pendanaan disebabkan oleh kurang siswa. 3) adanya sebagian orang tua tidak tertarik menyekolahkan anak di sekolah Pesantren.Kata kunci:      Pengembangan, Pondok Pesantren As’addiyah.  AbstractThe pattern of the development of Islamic boarding schools in Malangke, the strategy of developing pesantren is the method or strategy used by the place or place for the process of planning changes that require the support of all parties, among others, the Head, staff, teachers and students are expected to develop and improving educational institutions, which require short, medium and long-term efforts to deal with changes that will occur in the future. Opportunities and hands for the development of Islamic boarding schools in North Luwu, there is Law Number 20 of 2003 concerning the National Education System, some of which emphasize the implementation of religious education, such as article 30 paragraph (1) and Government Regulation (PP) Number 55 of 2007 concerning Education Religion and Religious Education in Article 1 paragraph (2) concerning Religious Education and Religious Education in which it is expressly stated that Islamic boarding schools conduct early childhood education at the elementary and secondary levels, belonging to the national education sub-system in Indonesia which aims to educate the nation, make humans who have faith and devotion to the Almighty God, are noble, healthy, knowledgeable, capable, creative, independent and become a democratic and responsible citizen. While the challenges are several obstacles 1) A more modern curriculum system, so that pesantren lag far behind public schools, 2) The lack of budgets and funding sources is caused by lack of students. 3) there are some parents who are not interested in sending their children to school in Islamic boarding schools.Keywords:        Development, As'addiyah Islamic Boarding School.


2017 ◽  
Vol 1 (1) ◽  
pp. 43
Author(s):  
Rahmat Arofah Hari Cahyadi

The development plan of the Islamic Boarding School in the middle of the times it is not impossible to do. As the oldest educational institutions in Indonesia, Islamic Boarding School is an educational institution that is civilized. The development of Islamic boarding school can be done through two aspects; boarding school as an educational unit and boarding school as a place of education units. Islamic Boarding School as an educational unit in the form of Muaddalah Islamic Boarding School while boarding school as a place of education unit is a main unit of doing other educational institutions. Development of the Islamic Boarding School can also be developed through the role of Islamic Boarding Schools that do not merely act as an educational institution, but also serves as a social institutions and economic institutions of society.


2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Nur Chasanah ◽  

Islamic boarding schools (pesantren) are non-formal Islamic educational institutions where students (santri) live together in a cottage (dormitory) to study Islamic religious scholarship under the guidance of the caretaker of the cottage who is often referred to as a kiai. The pesantren, which from its inception, prioritized religious knowledge and pesantren culture, was easily able to apply the slogan sam'an watha'atan (submission and obedience) to the kiai which later became the principle of santri in everyday life. However, along with the development of increasingly modern pesantren, this principle has been displaced by various experiences and knowledge. The disobedience of santri to the kiai as a leader in the pesantren is caused by various factors, one of which is the perception of the santri towards the leadership of the kiai.


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