ANALISIS PENCATATAN DAN PENYAJIAN LAPORAN KEUANGAN PONDOK PESANTREN DARUNNAJAH 2 CIPINING

DEFRIANI, YULAN (2019) ANALISIS PENCATATAN DAN PENYAJIAN LAPORAN KEUANGAN PONDOK PESANTREN DARUNNAJAH 2 CIPINING. D3 thesis, Fakultas Ekonomi.

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Abstract

Yulan Defriani, 2019, 8323165206, Analysis of Recording and Presenting Financial Statement on the Darunnajah 2 Cipining Islamic Boarding School Bogor. Study program of D3 Accounting. Faculty of Economic, State University of Jakarta. This research was conducted at Darunnajah 2 Cipining Islamic Boarding School Bogor, which aims to know the recording system and presentation of financial statements that are created by Darunnajah 2 Cipining Islamic Boarding School Bogor and whether the recording and serving system Financial report of Darunnajah 2 Cipining Islamic Boarding School Bogor already comply with the Islamic Boarding School Accounting Guidelines. The research method used is with a qualitative descriptive approach and the type of data used is primary data, where the data is gathered through interviews, documentation, and data analysis with interviews, as well as in this study with data analysis techniques with case study analysis. The results achieved from this study stated the recording and presentation of the financial report of Darunnajah 2 Cipining Islamic Boarding School Bogor does not comply with the Islamic Boarding School Accounting Guidelines, when viewed in terms of its still modest record even though it has been Is slowly following the financial accounting standards and presentation of his financial statements consisting of one type of report, using a different format of boarding school policies with illustrations on the guidelines. The advice provided as soon as Darunnajah 2 Cipining Islamic Boarding School Bogor began to be settled in terms of recording and presentation of financial statements carried out with a more thorough financial accounting procedures, as well as better to the standards Applicable. Keywords: recording and presentation, financial statements of Islamic Boarding School, Islamic Boarding School Accounting Guidelines

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