This study aims to determine the process of preparing financial statements in terms of recognition, measurement, recording, disclosure, and presentation. This descriptive qualitative study uses primary data with the method of observation, interviews, and Focus Group Discussion, while the secondary data uses the method of literature and documentation. The results show that the Islamic boarding school had not prepared its financial statements in accordance with SAK ETAP, in terms of recognition, measurement, recording, and disclosure. This boarding school uses a single entry system in preparing financial statements and did not present its financial reports in accordance with PSAK 45. Sabilirrosyad just make one report that is cash flow. That is due to the lack of human resources who understand related to accounting. BI and IAI can prepare the socialization and workshop for Islamic boarding schools in order to make the accounting manual book for Islamic boarding schools effectively.
<!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves /> <w:TrackFormatting /> <w:PunctuationKerning /> <w:ValidateAgainstSchemas /> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF /> <w:LidThemeOther>EN-US</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables /> <w:SnapToGridInCell /> <w:WrapTextWithPunct /> <w:UseAsianBreakRules /> <w:DontGrowAutofit /> <w:SplitPgBreakAndParaMark /> <w:DontVertAlignCellWithSp /> <w:DontBreakConstrainedForcedTables /> <w:DontVertAlignInTxbx /> <w:Word11KerningPairs /> <w:CachedColBalance /> </w:Compatibility> <w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel> <m:mathPr> <m:mathFont m:val="Cambria Math" /> <m:brkBin m:val="before" /> <m:brkBinSub m:val=" " /> <m:smallFrac m:val="off" /> <m:dispDef /> <m:lMargin m:val="0" /> <m:rMargin m:val="0" /> <m:defJc m:val="centerGroup" /> <m:wrapIndent m:val="1440" /> <m:intLim m:val="subSup" /> <m:naryLim m:val="undOvr" /> </m:mathPr></w:WordDocument> </xml><![endif]--> <p class="MsoNormalCxSpFirst" style="margin-bottom: .0001pt; mso-add-space: auto; text-align: justify; line-height: normal;"><strong style="mso-bidi-font-weight: normal;"><em style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; font-family: "Times New Roman","serif"; mso-ansi-language: IN;" lang="IN">Abstract</span></em></strong></p> <p class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; mso-add-space: auto; text-align: justify; text-indent: 36.0pt; line-height: normal;"><em style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; font-family: "Times New Roman","serif"; mso-ansi-language: IN;" lang="IN">A strategy is needed because of the competition and the right strategy is to win the competition . Porter (1980) argued that the formulation of competitive strategy is to connect the company with its environment . Although the relevant environment is very broad , encompassing social forces as well as economic forces , the main aspects of the environment are industrial companies or industries in which the company competes . There needs to be a strategy known as generic strategy is the fundamental way for the company to achieve profitability above the industry average by having a sustainable competitive advantage . The strategy consists of : cost leadership strategy (cost leadership), differentiation strategy (differentiation), and a strategic focus (focus either cost leadership or differentiation focus). This article focuses on diferensisi strategy for achieving competitive advantage of a company.</span></em></p> <p class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; mso-add-space: auto; text-align: justify; line-height: normal;"><em style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; font-family: "Times New Roman","serif"; mso-ansi-language: IN;" lang="IN">Some previous article that discussed the effect of differentiation strategy on competitive advantage , stating that the differentiation strategy to significantly affect a company's competitive advantage . Understanding the importance of differentiation strategies companies can make a difference with its competitors , so as to compete in a more competitive market , and could win the competition . This research can help companies that already distinguishes itself with competitors , may further reinforce and communicate the difference .</span></em></p> <p class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; mso-add-space: auto; text-align: justify; line-height: normal;"><em style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; font-family: "Times New Roman","serif"; mso-ansi-language: IN;" lang="IN"> </span></em></p> <p class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; mso-add-space: auto; text-align: justify; line-height: normal;"><span class="hps"><strong style="mso-bidi-font-weight: normal;"><em style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; font-family: "Times New Roman","serif"; mso-ansi-language: IN;" lang="IN">Keywords</span></em></strong></span><em style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; font-family: "Times New Roman","serif"; mso-ansi-language: IN;" lang="IN">: <span class="hps">generic</span> <span class="hps">strategy</span>, <span class="hps">differentiation</span> <span class="hps">strategy</span>, <span class="hps">competitive advantage</span></span></em></p> <p class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; mso-add-space: auto; text-align: center; line-height: 150%;"><span style="font-size: 12.0pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; mso-add-space: auto; line-height: normal;"><strong style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; font-family: "Times New Roman","serif"; mso-ansi-language: IN;" lang="IN">Abstraksi</span></strong></p> <p class="MsoNormalCxSpLast" style="margin-bottom: .0001pt; mso-add-space: auto; text-align: center; line-height: normal;"><strong style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; font-family: "Times New Roman","serif"; mso-ansi-language: IN;" lang="IN"> </span></strong></p> <p class="MsoTitleCxSpFirst" style="text-indent: 36.0pt;"><span style="font-size: 12.0pt; mso-ansi-language: IN;" lang="IN">Suatu<span style="mso-tab-count: 1;"> </span>strategi dibutuhkan karena adanya persaingan dan strategi yang tepat adalah bagaimana memenangkan persaingan. Porter (1980)<span style="mso-spacerun: yes;"> </span>menyatakan bahwa<span style="mso-spacerun: yes;"> </span>perumusan strategi bersaing adalah menghubungkan perusahaan dengan lingkungannya. Walaupun lingkungan yang relevan sangat luas, meliputi kekuatan-kekuatan sosial sebagaimana juga kekuatan-kekuatan ekonomi, aspek utama dari lingkungan perusahaan adalah industri atau industri-industri dalam mana perusahaan tersebut bersaing. Perlu adanya strategi yang dikenal dengan strategi generik yang merupakan cara mendasar bagi perusahaan untuk mencapai profitabilitas diatas rata-rata industri dengan memiliki <em style="mso-bidi-font-style: normal;">sustainable competitive advantage.</em> Strategi tersebut terdiri dari<span style="mso-spacerun: yes;"> </span>: strategi kepemimpinan biaya (<em style="mso-bidi-font-style: normal;">cost leadership</em>),<span style="mso-spacerun: yes;"> </span>strategi diferensiasi (<em style="mso-bidi-font-style: normal;">differentiation</em>), dan strategi focus (baik focus kepemimpinan biaya ataupun focus diferensiasi). Artikel ini lebih memfokuskan pada strategi diferensisi untuk mencapai keunggulan bersaing suatu perusahaan.</span></p> <p class="MsoTitleCxSpLast"><span style="font-size: 12.0pt; mso-ansi-language: IN;" lang="IN">Beberapa artikel sebelumnya yang membahas mengenai pengaruh strategi diferensiasi terhadap keunggulan bersaing, menyatakan bahwa strategi diferensiasi secara signifikan mempengaruhi keunggulan bersaing suatu perusahaan. Memahami pentingnya strategi diferensiasi perusahaan dapat menciptakan perbedaan dengan pesaingnya, sehingga mampu bersaing di pasar yang lebih kompetitif, dan bisa memenangkan persaingan. Penelitian ini bisa membantu perusahaan yang sudah membedakan dirinya dengan pesaing, dapat lebih mempertegas dan mengkomunikasikan perbedaannya.</span></p> <p class="MsoNormalCxSpFirst" style="margin-bottom: .0001pt; mso-add-space: auto; line-height: normal;"><span style="font-size: 12.0pt; font-family: "Times New Roman","serif"; mso-ansi-language: IN;" lang="IN"> </span></p> <p class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; mso-add-space: auto; text-align: justify; line-height: normal;"><strong style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; font-family: "Times New Roman","serif"; mso-ansi-language: IN;" lang="IN">Kata kunci</span></strong><span style="font-size: 12.0pt; font-family: "Times New Roman","serif"; mso-ansi-language: IN;" lang="IN"> : strategi generik, strategi diferensiasi, keunggulan bersaing</span></p> <!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true" DefSemiHidden="true" DefQFormat="false" DefPriority="99" LatentStyleCount="267"> <w:LsdException Locked="false" Priority="0" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Normal" /> <w:LsdException Locked="false" Priority="9" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="heading 1" /> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2" /> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3" /> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4" /> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5" /> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6" /> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 7" /> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 8" /> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 9" /> <w:LsdException Locked="false" Priority="39" Name="toc 1" /> <w:LsdException Locked="false" Priority="39" Name="toc 2" /> <w:LsdException Locked="false" Priority="39" Name="toc 3" /> <w:LsdException Locked="false" Priority="39" Name="toc 4" /> <w:LsdException Locked="false" Priority="39" Name="toc 5" /> <w:LsdException Locked="false" Priority="39" Name="toc 6" /> <w:LsdException Locked="false" Priority="39" Name="toc 7" /> <w:LsdException Locked="false" Priority="39" Name="toc 8" /> <w:LsdException Locked="false" Priority="39" Name="toc 9" /> <w:LsdException Locked="false" Priority="35" QFormat="true" Name="caption" /> <w:LsdException Locked="false" Priority="0" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Title" /> <w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font" /> <w:LsdException Locked="false" Priority="11" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Subtitle" /> <w:LsdException Locked="false" Priority="22" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Strong" /> <w:LsdException Locked="false" Priority="20" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Emphasis" /> <w:LsdException Locked="false" Priority="59" SemiHidden="false" UnhideWhenUsed="false" Name="Table Grid" /> <w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text" /> <w:LsdException Locked="false" Priority="1" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="No Spacing" /> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading" /> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List" /> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid" /> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1" /> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2" /> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1" /> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2" /> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1" /> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2" /> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3" /> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid" /> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 1" /> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 1" /> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 1" /> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 1" /> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 1" /> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 1" /> <w:LsdException Locked="false" UnhideWhenUsed="false" Name="Revision" /> <w:LsdException Locked="false" Priority="34" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="List Paragraph" /> <w:LsdException Locked="false" Priority="29" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Quote" /> <w:LsdException Locked="false" Priority="30" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Intense Quote" /> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 1" /> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 1" /> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 1" /> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 1" /> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 1" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 1" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 1" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 1" /> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 2" /> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 2" /> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 2" /> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 2" /> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 2" /> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 2" /> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 2" /> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 2" /> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 2" /> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 2" /> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 2" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 2" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 2" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 2" /> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 3" /> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 3" /> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 3" /> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 3" /> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 3" /> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 3" /> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 3" /> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 3" /> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 3" /> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 3" /> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 3" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 3" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 3" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 3" /> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 4" /> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 4" /> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 4" /> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 4" /> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 4" /> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 4" /> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 4" /> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 4" /> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 4" /> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 4" /> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 4" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 4" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 4" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 4" /> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 5" /> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 5" /> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 5" /> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 5" /> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 5" /> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 5" /> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 5" /> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 5" /> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 5" /> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 5" /> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 5" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 5" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 5" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 5" /> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 6" /> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 6" /> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 6" /> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 6" /> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 6" /> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 6" /> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 6" /> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 6" /> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 6" /> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 6" /> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 6" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 6" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 6" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 6" /> <w:LsdException Locked="false" Priority="19" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis" /> <w:LsdException Locked="false" Priority="21" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis" /> <w:LsdException Locked="false" Priority="31" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference" /> <w:LsdException Locked="false" Priority="32" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Intense Reference" /> <w:LsdException Locked="false" Priority="33" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Book Title" /> <w:LsdException Locked="false" Priority="37" Name="Bibliography" /> <w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading" /> </w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} </style> <![endif]-->
This study aims to determine the cash out transactions that occur in the Sabilurrosyad Islamic boarding school, analyze the internal control system, then compile the AIS cash outflow chart for the Sabilurrosyad boarding school so that it can increase public accountability. The research method is descriptive qualitative method using case studies. The results of the study indicate that internal control is still not good as evidenced by the existence of multiple tasks. Understanding of risk is still not understood by the leaders of Islamic boarding schools, information and communication is unclear. Monitoring has been carried out with the existence of monthly and annual financial reports, but it has not been compiled according to the accounting standards that should be. The flow chart has not been created so that the results of this study are in the form of a cash flow chart AIS can be used by the Sabilurrosyad boarding school.
Penyempurnaan organisasi publik diharapkan mengarah kepada terbentuknya organisasi bersistem terbuka yang lebih fleksibel, mampu mengakomodasikan perubahan untuk kepentingan organisasi. Perubahan yang cepat dan tidak terduga membuka pandangan dan pikiran atas tuntutan adanya paradigma baru yang menghantarkan perjalanan menuju “<em>Good Government Governance</em>” (Tata Kelola Pemerintahan yang Baik), menuju Pemerintahan yang bebas dari Korupsi, Kolusi dan Nepotisme (KKN). Dalam organisasi modern berpijak pada konsep-konsep pemikiran manajemen modern, antara lain: menerapkan teknologi manajemen, berbasis pada asas demokratisasi, akuntabilitas, keterbukaan, transparasi, dan taat hukum. Terselenggaranya “<em>Good Government Governance</em>” merupakan prasyarat bagi setiap pemerintahan untuk mewujudkan aspirasi masyarakat dan mencapai tujuan serta cita-cita bangsa bernegara. Dalam rangka itulah diperlukan pengembangan dan penerapan sistem pertanggungjawaban yang tepat, jelas, dan legitimasi sehingga penyelenggaraan pemerintah dan pembangunan dapat berlangsung secara berdayaguna, berhasilguna, bersih dan bertanggungjawab, serta bebas dari Korupsi, Kolusi dan Nepotisme (KKN). Terwujudnya penerapan <em>Good Government Governance</em> dalam organisasi pemerintahan merupakan tuntutan bagi terselenggaranya manajemen pemerintahan dan pembangunan yang berdaya guna, berhasil guna, dan bebas Korupsi, Kolusi dan Nepotisme. Berkaitan dengan hal tersebut diperlukan sistem akutabilitas, transparansi, keterbukaan, dan aturan hukum yang baik dan sesuai dengan harapan / tuntutan kebutuhan pada seluruh jajaran aparatur negara.
Penelitian ini bertujuan menguji pengaruh jangka waktu obligasi, jaminan, profitabilitas, dan kualitas obligasi terhadap <em>accounting based covenant</em>Teknik analisis<em> </em>yang digunakan adalah<em> logistic regression</em><em>. </em>Estimasi parameter untuk model logit di sini menggunakan prosedur estimasi nonlinier (<em>nonlinear estimating procedure</em>) dengan metode <em>Maximum Likelihood Estimation</em>. Hasil penelitian ini menunjukan bahwa kualitas obligasi berpengaruh pada pembentukan <em>covenant </em>pada perusahaan<em> finance. </em>Hal tersebut memberikan bukti secara empiris bahwa rating obligasi yang menunjukkan kualitas obligasi yang diterbitkan perusahaan finance cukup mengindikasikan keamanan suatu obligasi dan dianggap lebih bisa menjamin kemampuan perusahaan dalam memenuhi kewajibannya, sehingga dijadikan dasar dalam keputusan pembentukan <em>covenant</em> dalam suatu kontrak utang publik
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.