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Qanun Aceh No. 11 Tahun 2018 dan Implementasi Akuntansi Pesantren di Aceh; Quo Vadis?

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: This study aims at determining the effect of implementing
Qanun (Islamic Law in Aceh) No. 11, of 2018 of Financial
Institutions in Aceh and the influence of the Islamic Boarding
School Accounting Guidelines on the accounting records of
Islamic boarding schools in Aceh.
: This research is a qualitative research. Participants in this
study were parties related to the preparation of Qanun no.
11 of 2018, leaders of Financial Institutions in Aceh and
experts in the field of Islamic accounting.
: The results show that Aceh needs to issue a Qanun for
Islamic Financial Institutions as part of the gradual
implementation of Islamic sharia law. With the issuance of
this qanun on the Islamic Financial Institution, all financial
institutions in Aceh, whether they are in the form of banks or
non-banks, must be converted from the conventional
financial system to the Islamic financial system. The results
also show that the application of Qanun No. 11 of 2018 will
have implications for the application of Islamic Accounting
in bank and non-bank financial institutions, and social
institutions that manage public funds. For pesantren
educational institutions, Islamic boarding school accounting
should be published. This is because pesantrens are unique
from various aspects, especially in terms of the complexity of
financial management as well as the accountability of the
structure and existence and important role of pesantren in
society. The main challenges in implementing Islamic
boarding school accounting were resistance to change from
the leadership of the pesantren, lack of accounting
competence, provision of human resources and other work
tools. The solutions derived from this research to conduct
more massive socialization and trainings to pesantren
management by convincing them about the importance of
Islamic accountability . Futhermore, the Islamic Boarding
iv
School Accounting Guidelines refers to PSAK Syariah that
has high level of Maqashid Shariah compliance.

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Detail Information

Series Title

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Call Number

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Publisher

Bogor : Institut Tazkia., 2019

Collation

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Language

Indonesia

ISBN/ISSN

1418327

Classification

NONE

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Accounting
Islamic Boarding School
Aceh Qanun No. 11 of 2018

Specific Detail Info

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Statement of Responsibility

M. Ikram Abdul Aziz : Dr. Murniati Mukhlisin. M.Acc , CFP

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