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Penyusunan Laporan Keuangan Pesantren sesuai dengan PSAK 45 dan PSAK 101 untuk Pesantren Modern Ummul Quro Al-Islami

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"Realized or not, that boarding school has many financial problems that always
become the obstacles while doing the boarding school activities, those are
related with calculation, accountancy, administration structure, allocation and
the boarding school development requirement as well as the boarding school
daily activities. Many boarding school that has source power such as human and
nature are not in good orderly, and not a few also, the education process in
boarding school is not doing maximal because of some mistakes in ordering the
financial managemen.
The purpose of the research is to analyze the three problems, they are: does
PSAK 45 and PSAK 101 can be applied as a reference to arrange the boarding
school financial report? The first step is using descriptive method. The second
problem is, what are the obstacles that faced in applying PSAK 45 and PSAK 101
and what effort that is needed to do to face the obstacles? This step is using ANP
method (analytic network process) to find out the obstacle and to know what is
the most influential solutions in arranging financial report that is point to PSAK
45 and PSAK 101. The third problem is: how the boarding school financial report
form/model that is appropriate with PSAK 45 and PSAK 101? This step is using
research action method to find out how the boarding school financial report
form/model that is appropriate with PSAK 45 and PSAK 101.
The first result of the research is PSAK 45 and PSAK 101 can be used as a
reference to arrange the boarding school financial report but not all item in PSAK
45 and PSAK 101 can be used. The second result of the research is: the point
obstacle is external cluste, there is no financial report sample for boarding school
with the value (5,26%) while the point solution is : to make PSAK of boarding
school with the value (36%). The last result of the research is the form/model of
boarding school financial report that refers to PSAK 45 and PSAK 101."

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Availability

Detail Information

Series Title

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Call Number

REF 657.3 HAF p

Publisher

Bogor : STEI TAZKIA., 2017

Collation

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Language

Indonesia

ISBN/ISSN

14050023

Classification

657.3

Content Type

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Media Type

-

Carrier Type

-

Edition

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Subject(s)

Analytic Network Process.
Boarding School Financial Report
PSAK 45
PSAK 101

Specific Detail Info

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Statement of Responsibility

Ummu Hafsoh

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