Penerapan Isak 35 Dalam Penyajian Pelaporan Keuangan Entitas Berorientasi Nonlaba Pada Yayasan At-Tarbiyah Al-Islamiyyah Nurul Hidayah Bengkalis

This research was conducted at the Nurul Hidayah Islamic Boarding School in Bengkalis. The purpose of this research is to determine how Islamic boarding school accounting is implemented by the Nurul Hidayah Islamic Boarding School. In addition, the purpose of this research is to determine the obstacles faced in the implementation of ISAK 35 and the solutions to the obstacles faced in the implementation of ISAK 35 at the Nurul Hidayah Islamic Boarding School. The data collection methods used in this research are interviews, observations, documentation and literature studies. Interviews are researchers conducting direct questions and answers with informants involved in the preparation of financial reports. Observations are by means of direct observation in the field and conducting data collection and systematic recording of matters related to interview activities. Documentation is documents owned by the Nurul Hidayah Islamic Boarding School such as income records, expenditure records, cash flow records and other data that support this research. The results of the research obtained indicate that the financial statements of the Nurul Hidayah Islamic Boarding School are not fully in accordance with generally accepted principles in accounting and are not in accordance with ISAK 35.