PENINGKATAN AKUNTABILITAS TERHADAP LAPORAN KEUANGAN PONDOK PESANTREN MELALUI PENYEMPURNAAN PENCATATAN AKUNTANSI PESANTREN (Studi Kasus: Pondok Pesantren Modern ABC di Kabupaten Sukabumi)

This research is motivated by the improvement of the recording of simple financial reports into financial reports that are in accordance with Islamic boarding school accounting, so the aim of this research is to find out about improving financial reports that are in accordance with Islamic boarding school accounting and the impact of implementing Islamic boarding school accounting on financial reports due to Bank Indonesia ( BI) together with the Indonesian Accountants Association (IAI) have prepared Islamic boarding school accounting guidelines as a reference in recording financial reports. This research is qualitative research and the type of data used is primary data obtained by direct observation, interviews and documentation.

The data analysis method used is the interpretive paradigm, where this method prioritizes assumptions. Meanwhile, to test the validity of the data, use source triangulation techniques. After conducting the research, the results obtained were that the new Islamic boarding school made improvements to the recording of simple financial reports into financial reports that implemented Islamic boarding school accounting and the impact felt from implementing Islamic boarding school accounting on financial reports made the information contained in the financial reports more complete, focused, and easy. read and also easy to understand.

Keywords : Islamic Bording Schools, Financial Reports, Islamic Boarding School Accounting Guidelines