The Design Model of Islamic Boarding Schools Governance Based on SAK ETAP to Building Competitive Advantage in Revolution Industry 4.0

Peneliti

Supriyati, S.E., M.Si., Ak., CA., ASEAN CPA., C.PI., CIAP.

Deskripsi/Abstrak

Abstract. The research objective is to design a model of Islamic boarding school management in accordance with the SAK ETAP approach and Improve Islamic Boarding School Management in order to competense and have a competitive advantage in the face industry 4.0. The research method of the researcher is descriptive analysis method and explorative method. The type of data used is primary, secondary and observation data in Islamic boarding schools with the form of samples in data collection. The results of this study are to design a financial report model with the SAK ETAP approach and Improve Islamic Boarding School Governance with a good corporate governance approach in order to complete and have a competitive advantage in the face industry 4.0. This era became the momentum of digital economy implementation which was marked by the launch of "Making Indonesia 4.0" by President Joko Widodo in early April 2018 and as a roadmap and strategy for Indonesia to enter the ongoing digital era (Ramdhani, 2018). With Good Corporate Governance, it is expected to be a breakthrough for Islamic boarding schools in facing the current era of industry 4.0 because if corporate governance is closely related to trust in companies that implement it and the business climate of a country. Implementation of Good Corporate Governance (GCG) encourages the creation of healthy competition and a conducive business climate (KKNG in Diah Kususwa Wardani, 2008: 7).