Proceedings of 6th FIRST T3 2022 International Conference (FIRST-SS 2022)

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Financial Reporting Practice in Pesantren: A Comparative Study of Malaysia and Indonesia

Authors
Periansya1, Evada Dewata1, *, Saifulnizam Bin Zakariah2, Noor Azira Binti Sawal2, Edwin Frymaruwah1, Indriani Indah Astuti1
1Accounting of Department, Politeknik Negeri Sriwijaya, Palembang, Indonesia
2Jabatan Perdagangan, Politeknik Melaka, Melaka, Malaysia
*Corresponding author. Email: evada78@polsri.ac.id
Corresponding Author
Evada Dewata
Available Online 31 July 2023.
DOI
10.2991/978-2-38476-026-8_5How to use a DOI?
Keywords
Pesantren Accounting; Financial Reporting; Skills; Information Technology
Abstract

This study is intended to identify financial reporting practices Pesantren in Indonesia and Malaysia, and to compare the level of knowledge, skills, utilization of information technology, and the implementation of pesantren accounting standards in financial reporting practices in Indonesia and Malaysia. Research was conducted at pesantren which is officially registered in the Ministry of Religious Affairs of the Republic of Indonesia and the Melaka Malaysia Islamic Religious Position in 2021. The sampling method uses purposive sampling and testing using One Sample T Test and One Way Analysis of Variance. The findings state that there were differences in financial reporting practices in Pesantren in Indonesia and Malaysia, especially in Accounting Knowledge and Utilization of Information Technology. However, when viewed from the Skills and Implementation of Pesantren Accounting Standards, there is no significant difference in financial reporting practices.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of 6th FIRST T3 2022 International Conference (FIRST-SS 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
31 July 2023
ISBN
10.2991/978-2-38476-026-8_5
ISSN
2352-5398
DOI
10.2991/978-2-38476-026-8_5How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Periansya
AU  - Evada Dewata
AU  - Saifulnizam Bin Zakariah
AU  - Noor Azira Binti Sawal
AU  - Edwin Frymaruwah
AU  - Indriani Indah Astuti
PY  - 2023
DA  - 2023/07/31
TI  - Financial Reporting Practice in Pesantren: A Comparative Study of Malaysia and Indonesia
BT  - Proceedings of 6th FIRST T3 2022 International Conference (FIRST-SS 2022)
PB  - Atlantis Press
SP  - 38
EP  - 43
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-026-8_5
DO  - 10.2991/978-2-38476-026-8_5
ID  - 2023
ER  -