Implementation of Accounting in Improving the Financial Statements Quality of Islamic Boarding School in Indonesia

Abstract

. The emergence of the IBS Accounting Guidelines that were effectively used in 2018, has greatly helped Islamic Boarding School (IBS) in Indonesia in preparing financial reports. Based on the data base for IBS in the Ministry of Religion, until 2019 there are 29 IBS with approximately 7700 students. IBS are non-profit organizations, namely organizations that obtain their own capital or fund capital by increasing the surplus, accepting donations or donations from individuals or community groups. This study aims to determine the extent to which the implementation of IBS accounting guidelines in improving the quality of financial reports of the Al-Mujaddadiyyah Islamic Boarding School. This type of research is qualitative research, using descriptive methods. Data presented in descriptive form without being processed with data reduction analysis techniques, data presentation, and drawing conclusions. With this research, it is expected to obtain information about preparing IBS financial reports according to standards, namely the IBS Accounting Guidelines.