EVALUASI PENERAPAN AKUNTANSI PESANTREN BERDASARKAN PEDOMAN AKUNTANSI PESANTREN (Studi Kasus pada Pondok Pesantren Nur Ilahi Tangkilsari Tajinan Malang)

There are many Islamic boarding schools with legal foundations that have not implemented LAP in preparing their financial reports. This study aims to analyze and evaluate the accounting implementation of Islamic boarding schools based on Islamic boarding school accounting guidelines. The method used in conducting this research is a case study. This study uses documentation and interview methods in collecting data. After the research was conducted, it was found that the preparation of financial reports at Nur Ilahi Islamic Boarding School had been carried out in formal units. So it would be better if Nur Ilahi Islamic Boarding School did financial records in all units. Starting from identifying assets which are the personal assets of the kyai with assets belonging to the pesantren