Abstract

This study aims to analyze the accountability and transparency of financial management of Pondok Pesantren Darul Muttaqien NWDI Perian based on ISAK 335. This research uses a qualitative descriptive approach. Data collection techniques include interviews and observations, involving the main pesantren administrators such as the treasurer, principal, and pesantren leaders. The results showed that financial management in pesantren still uses a manual recording system with limitations in the application of standardized accounting principles. Although financial reports have been prepared for external stakeholders such as government agencies and donors, the application of ISAK 335 has not been fully implemented due to limited resources and technology. This study emphasizes the need for increased training, technology adoption, and external support to improve the financial accountability and transparency of pesantren.

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