Analisis Pengelolaan Keuangan dalam Meningkatkan Akuntabilitas Berdasarkan Isak 35 : Studi Kasus pada Pondok Pesantren Al Huda Doglo, Cepogo, Boyolali

Hilal Fatkhurohman; Hari Purwanto; Alean Kistiani Hegy Suryana

doi:10.55606/jimak.v5i3.7867

Authors

Hilal Fatkhurohman Universitas Boyolali
Hari Purwanto Universitas Boyolali
Alean Kistiani Hegy Suryana Universitas Boyolali

DOI:

https://doi.org/10.55606/jimak.v5i3.7867

Keywords:

Accountability, Financial Management, Financial Reporting, Islamic Boarding School, ISAK 35

Abstract

Financial management accountability contributes to the achievement of good governance in Islamic boarding schools as nonprofit entities. The implementation of Interpretation of Financial Accounting Standards (ISAK) 35 is expected to improve the quality of financial statement presentation, making it more transparent and aligned with applicable standards. This study aims to analyze financial management practices in accordance with ISAK 35 in improving accountability at Al Huda Islamic Boarding School, Boyolali. The study employs a descriptive qualitative approach, with research data obtained through direct observation, in-depth interviews with informants, and the collection of relevant documents related to the research object. The findings indicate that financial administration and management processes are still conducted manually, while financial statements have not yet been prepared in accordance with ISAK 35. Funding for the Islamic boarding school is obtained from student payments, community donations, alumni, and donors, while productive business units as a source of sustainable income have not yet been established. Nevertheless, fund management has been carried out responsibly through reporting to the school administrators and the allocation of funds to support operations and facility development. Accordingly, the implementation of ISAK 35, improvement of financial administration competencies, and development of productive assets are necessary to strengthen the accountability and financial independence of the Islamic boarding school.

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