<p>The background in this research is related to the arrival of new rules</p>
<p>regarding Non-profit Oriented Entities, namely ISAK 35. Where this rule is</p>
<p>very important to apply to every Non-profit Entity, along with the issuance of</p>
<p>this rule it turns out that there are still many entities/Institutions that do not</p>
<p>understand or have not implemented the rules this, even though this rule has</p>
<p>existed since 2020. Seeing the condition of research sites where the number of</p>
<p>interested students is increasing from year to year, research sites really need a</p>
<p>financial report that complies with the rules and is of high quality. This study</p>
<p>focuses on the presentation of financial statements</p>
<p>The purpose of this study was to find out and analyze how the presentation of</p>
<p>financial statements at the Islamic Education Foundation of Madrasah Aliyah</p>
<p>Islahul Amanah understand and analyze the accountability and transparency</p>
<p>of its financial reports and know and analyze the use of recording the</p>
<p>foundation's financial statements.</p>
<p>This study uses a qualitative approach, the data sources used are primary and</p>
<p>secondary data. Data collection techniques in this study are in the form of</p>
<p>observation, interviews, and documentation, using data analysis techniques,</p>
<p>namely data reduction, data presentation and drawing conclusions.</p>
<p>The results of the research in this study are that the financial reports prepared</p>
<p>by the MA Islahul Amanah Islamic Education Foundation are not in</p>
<p>accordance with ISAK 35, but the financial management mechanism is in</p>
<p>accordance with applicable standards.</p>