Sosialisasi Sistem Akuntansi dan Pelaporan Keuangan Dayah/Pesantren Berdasarkan PSAK No.45

Abstract

Abstract: This community service is carried out in the framework of Real Work Lecture (KKN) activities
for students of strata 1 (one) in the environment of Abulyatama University even semester of the academic
year 2020-2021, located in Dayah Istiqamatuddin Mu'arrif Ashabul Yamin Lamgelumpang village, Kuta
Baro District of Aceh Besar Regency, the existence of dayah as an Islamic educational institution in Aceh
has a strong influence in Islamic thought and civilization in Indonesia, Foundations as non-profit
organizations must compile financial statements in accordance with the Financial Accounting Standards
Statement (PSAK 45) on financial reporting for nonprofit entities. From the initial observation results,
most dayah educational institutions held with educational foundation legal entities, do not yet have
human resources that have accounting skills, so that financial management and financial statements
presented have not been able to meet the needs of financial information needed by stakeholders in
decision making. With this socialization is expected to provide an initial understanding of the accounting
and financial reporting system for the Istiqamatuddin Mu'arrif Ashabul Yamin foundation