Year: 2025
Type: article
Study design: Observational Study
Abstract: Purpose: This research aims to test an analyze the influence of knowledge Islamic Boarding School Accounting Guidelines on financial management accountability at Islamic Boarding Schools in Martapura City. Methodology: This type of research is qualitative research using primary data by distribusing questionnaires to managers and employees at Islamic Boarding School in Martapura city. The number of respondens collected was 32 respondens, with data analysis technique, namely simple linear regressions analysis. Research Findings: The results of the research show that knowledge of the Islamic Boarding School Accounting Guidelines has a positive effect on financial management accountability in Islamic Boarding Schools. Contribution: For Islamic boarding school entities in Indonesia to use knowledge of the Islamic Boarding School Accounting Guidelines in managing Islamic boarding school finances in order to realize accountability in Islamic boarding schools. Tujuan Penelitian: Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengetahuan Pedoman Akuntansi Pondok Pesantren terhadap akuntabilitas pengelolaan keuangan pada Pondok Pesantren di Kota Martapura.Metodologi: Jenis penelitian ini adalah penelitian kualitatif dengan menggunakan data primer dengan menyebarkan kuesioner kepada pimpinan dan karyawan Pondok Pesantren di Kota Martapura. Jumlah responden yang terkumpul sebanyak 32 responden, dengan teknik analisis data yaitu analisis regresi linier sederhana.Temuan Penelitian: Hasil penelitian menunjukkan bahwa pengetahuan tentang Pedoman Akuntansi Pondok Pesantren berpengaruh positif terhadap akuntabilitas pengelolaan keuangan di Pondok Pesantren.Kontribusi: Bagi entitas pondok pesantren di Indonesia agar menggunakan pengetahuan tentang Pedoman Akuntansi Pondok Pesantren dalam mengelola keuangan pondok pesantren agar mewujudkan akuntabilitas di pondok pesantren.
Institution: Sekolah Tinggi Ilmu Ekonomi Pancasetia
Language: English
Subfield: Accounting
Domain: Social Sciences
SDG: Quality education
Open Access status: diamond
OpenAlex ID: W4409831266
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