Pengelolaan Keuangan Yayasan Pondok Pesantren Darussalam Al Bantani Berdasarkan Isak 335

This study aims to analyze the financial management of Yayasan Pondok Pesantren Darussalam Al Bantani based on the Interpretation of Financial Accounting Standards (ISAK) 335. This research employs a descriptive qualitative method with a case study approach. Data were collected through interviews, observations, and documentation, and were analyzed using data reduction, data presentation, and conclusion drawing techniques. The results indicate that the foundation’s financial management has been implemented through planning, implementation, administration, and financial reporting processes. However, the financial management system applied is still relatively simple and has not fully complied with the applicable accounting standards for non-profit entities. Therefore, adjustments in the financial management and reporting system are necessary to ensure a more systematic implementation in accordance with ISAK 335.