Akutansi Dan Manajemen Keuangan Pada Organisasi Berbasis Islam

A CASE STUDY OF ISLAMIC BOARDING SCHOOLS IN NORTH LOMBOK REGENCY - WEST NUSA TENGGARA

  • Saipul Arni Muhsyaf Jurusan Akuntansi FEB Universitas Mataram
  • R. Sapto Hendri BS Jurusan Akuntansi FEB Universitas Mataram
  • Iman Waskito Jurusan Akuntansi FEB Universitas Mataram
Keywords: accounting, financial management, islamic boarding school, accounting, financial management, islamic boarding school

Abstract

Religion-based organizations are expected to be the best examples of organizations that are rich in core values ​​such as integrity, professionalism, partnership and stewardship. Unfortunately, religious-based organizations such as pondok pesantren are more focused on social service issues so they do not have a control mechanism to protect the pesantren's resources and continuously provide information to their stakeholders regarding the organization's financial status and fundraising efforts. This study aims to assess the practice of financial management in Islamic boarding schools (pondok pesantren) in North Lombok Regency. The research results reveal, among others (1) the financial reports used by the boarding school unit are only limited to cash books, (2) the boarding school is challenged to provide/prepare proficient  accounting personnel in the boarding school financial management work unit, (3) It is important for the leadership to manage the resources of this boarding schools, (4) periodic comparisons between planned and actual budgeting are in a weak position in Islamic boarding schools, (5) Some Islamic boarding schools have strong experience and others still need development, (6) although the majority of Islamic boarding schools conduct external audits, there are several Islamic boarding schools that have not accommodated the audit mechanism.

Published
2021-03-19
How to Cite
Muhsyaf, S., BS, R. S., & Waskito, I. (2021). Akutansi Dan Manajemen Keuangan Pada Organisasi Berbasis Islam. Jurnal Ilmiah Tata Sejuta STIA Mataram, 7(1), 109-131. https://doi.org/https://doi.org/10.32666/tatasejuta.v7i1.197