Accountability in Accounting and Financial Reporting in Darunnajah Islamic Boarding School

📝 Deskripsi / Abstrak

This research aimed to analysis the impelementation of accountability in accounting and financial reporting conducted by Darunnajah Islamic boarding school. The research method used is descriptive qualitative focusing on accountability in accounting and financial reporting in boarding school. Data collection techniques used are documentation, observation and interviews. Interviews were conducted in a semistructured way to the leadership, finance department and internal auditors and parents of students in three Darunnajah Islamic boarding school namely, Darunnajah 1 Ulujami, Darunnajah 8 Cidokom and Darunnajah 9 Pamulang. The result of this study showed that accounting practices that were carried a out were not fully in accordance with the standars, due to the lack of professionals in the field of accounting. Financial reporting and accountability have been going well according to the needs and stakeholders in Darunnajah Islamic boarding school.