<p><em>The reason of this observe become to find out and examine how the recording of monetary reviews on the Arafah Cililin Islamic Boarding school, to understand and examine the accountability and transparency of its financial reviews and to know and examine the utility of recording the financial statements of the Arafah Cililin Islamic Boarding school turned into in accordance or now not with the Islamic Boarding school Accounting hints and ISAK 35. The kind of statistics used is qualitative and quantitative records and the records resources used are number one and secondary. facts collection strategies were completed the usage of observation, interview and documentation techniques. The records analysis approach used is a case have a look at using a qualitative descriptive method. The supply of the information amassed came from information recording the economic reports of the Arafah Cililin Islamic Boarding faculty in 2022. The consequences of this take a look at are that the recording of monetary reviews at the Arafah Cililin Islamic Boarding college is still easy and does no longer yet use the accounting cycle. The accountability and transparency of its financial reports have now not met the applicable requirements. as well as the economic reports prepared through the Arafah Cililin Islamic Boarding school are nevertheless simple so they're not in accordance with the Islamic Boarding faculty Accounting hints and ISAK 35, so the researchers submitted the form of recording economic reviews on the Arafah Cililin Islamic Boarding college in 2020 which has been adjusted to the Islamic Boarding faculty Accounting guidelines and ISAK 35.</em></p>