Pendampingan Akuntansi SAK ETAP untuk BumPes Pesantren Robithotul Ashfiya’ Desa Sidokumpul Kecamatan Bungah, Gresik

Purpose – This study aims to provide training and assistance to the management of BumPes Robithotul Ashfiya’ in preparing financial statements in accordance with the Pesantren Accounting Guidelines. Design/methodology/approach – The method used is Participatory Action Research (PAR), which involves active participation from all relevant parties, including administrators, managers, and members of BumPes. The activities include problem identification, planning, training implementation, reflection, and evaluation. The training focuses on introducing the Pesantren Accounting Guidelines and using Microsoft Excel for more systematic financial recording. Findings – The results show that the BumPes management can prepare financial statements that are more transparent, accountable, and in compliance with applicable accounting standards. With the implementation of this system, BumPes Robithotul Ashfiya can improve the effectiveness of financial management and support the sustainability of the pesantren's operations as well as the economic empowerment of the surrounding community. Originality/value – This assistance is also expected to strengthen the pesantren's role in producing independent and entrepreneurial-minded students.