Reformulating Accounting Practices Using Microsoft Excel for Treasurers in Pesantren Al Hikam Depok

Abstract

Islamic boarding schools (pesantren) are Islamic educational institutions that play a role in providing comprehensive formal Islamic religious education while also providing opportunities for students or santri (Islamic students) to learn in an environment that aligns with Islamic values. Pesantren play a crucial role as drivers of education, da'wah (Islamic outreach), and community empowerment. To ensure financial sustainability and economic independence, pesantren need to implement more transparent and accountable accounting and financial practices. This community service program aims to improve the quality of accounting records and financial reporting at the Al Hikam Islamic Boarding School Foundation through mentoring in the use of Microsoft Excel. Using the Participatory Action Research (PAR) method, this activity was carried out in four stages: needs analysis, module development, training, and monitoring and evaluation. The results of the needs analysis stage found that units at the Al Hikam Islamic Boarding School have been recording using Microsoft Excel, but there is no specific standard at the Pesantren level. Therefore, accounting records and financial reporting across all units are not yet uniform. The module development was carried out to construct a recording practice format that is in accordance with accounting principles. The results of the training implementation show that units at the Al Hikam Islamic Boarding School have started to use new recording practices, so that the financial reporting of the units to the Foundation has become easier to understand and easier to consolidate. This program provides a real contribution to strengthening the financial governance of Islamic boarding schools independently and sustainably.