Islamic accounting anthropology to construct Islamic boarding school (Pesantren) accounting guidelines in Indonesia

Abstract

This study aims to reassemble the modern and individualistic Islamic boarding school (Pesantren) accounting rules. These two principles are completely inappropriate for use in the management of Islamic boarding schools, which are characterized by a thorough understanding of Islam, an Indonesian setting, ease of administration, and a close bond between the teacher and students. The values of modernism and individuality are considerably different from those of the Pesantren, who place more significance on benefit than individual desires. This study applies Islamic Accounting Anthropology in the development process for Islamic boarding school accounting to develop under the local Indonesian culture, which has values and is reflected in the essence of faith. Accounting standards for Islamic boarding schools can eradicate Islamic and humanism principles that exist in Islamic boarding schools. This argument is evident from the perspective that Pesantren is now considered a potential market participant in supporting the national economy rather than an academic institution that develops members of academics.

Keywords

• islamic boarding school
• accounting guidelines for islamic boarding school
• islamic accounting anthropology