Critical Review of Income Accounting on Islamic Boarding School Accounting Guidelines

  • Yohan Bakhtiar Politeknik Negeri Malang
  • Dion Yanuarmawan Politeknik Negeri Malang
  • Atik Tri Andari Politeknik Negeri Malang
  • Binti Shofiatul Jannah Universitas Islam Negeri Sunan Ampel Surabaya
Keywords: Accounting, Criticism, Guidelines, Income, Islamic Boarding School

Abstract

This study aims to criticize the income account contained in Pesantren Accounting Guidelines (Pedoman Akuntansi Pesantren / PAP). The critical paradigm is used as an “umbrella” for research with critical analysis as a research method. The results of this study indicate that (1) The definition of income in PAP and income in business entities is “almost” the same. (2) Making the contribution of santri as one of the free incomes is an inappropriate policy because santri are not a commodity.

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Published
2023-05-27
How to Cite
Bakhtiar, Y., Yanuarmawan, D., Tri Andari, A., & Shofiatul Jannah, B. (2023). Critical Review of Income Accounting on Islamic Boarding School Accounting Guidelines. Journal of Applied Business and Technology, 4(2), 130-133. https://doi.org/10.35145/jabt.v4i2.124

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