THE USEFULNESS OF FINANCIAL ACCOUNTING SYSTEMS IN ISLAMIC EDUCATION INSTITUTIONS: LESSONS LEARNED

This study aims to examine the effect of aspects of accounting behavior such as superior support, clarity of the goal, training and work motivation on the use of a Pesantren (Islamic Education Institution) financial accounting system. Research on accounting behavior has been conducted in many companies and government sectors, but this study is conducted in the pesantren. This study uses primary data combined with a quantitative method by distributing questionnaires to all employees at Pesantren Ulul Ilmi, East Jakarta. The sample was selected using purposive sampling, with the criteria of those who have authority and responsibility in Pesantren finances such as the head of the pesantren, sub-section head, teachers, and accounting and finance staff involved in the preparation of budgets and financial statements. This study uses multiple linear regression analysis to test its hypotheses. The conclusion of this study proves that superior support has a significant effect, while clarity of the goal, training, and work motivation have no significant effect on the usefulness of a Pesantren financial accounting system. It should be possible for future studies to expand on the research sample by adding additional respondents in order to more accurately research and reflect the actual situation, as well as to develop other variables that may affect the financial accounting system.