A non-profit organization is a business entity established with the primary purpose of providing social, humanitarian, religious, or educational benefits, without seeking financial gain for its owners. These organizations typically focus on a social mission or community service, with all revenues earned being used to support the organization's core activities, rather than for distribution of profits to members or owners. In Indonesia, Islamic boarding schools, social foundations, and non-governmental organizations (NGOs) are increasingly growing and becoming one of the main pillars in helping the government achieve sustainable development goals.

According to Zimmerman (2015), a non-profit organization is an organization that has a social mission and aims to provide a positive impact on society without the aim of gaining personal profit. They often rely on public participation, donations, and government assistance to run their programs. Zimmerman emphasizes the importance of public participation and the role of government in supporting the sustainability and success of non-profit organizations.

The financial reporting of non-profit organizations aims to present and show all activities including its units, as well as the financial resources of the institution. In order to comply with applicable laws and regulations, non-profit organizations must increase accountability and transparency. This is very important because it helps them in the process of financial planning and management, as well as facilitating effective control. The standards of non-profit organizations refer to organizations that are not oriented towards profit or gain, but focus on achieving social, cultural, educational, Islamic boarding school, and other humanitarian goals.

The Indonesian Institute of Accountants (IAI) has issued guidelines for accounting records and financial statements for non-profit organizations known as ISAK 335 which will be effective on January 1, 2024. Interpretation of Financial Accounting Standards 335 provides guidelines for the preparation of financial statements for social institutions, including Islamic boarding schools. ISAK 335 regulates how non-profit financial statements should be prepared, covering aspects such as income statements, balance sheets, and cash flows, which must be prepared using generally accepted accounting standards. The issuance of ISAK 335 on the presentation of non-profit financial statements, there are still other obstacles in its application to non-profit financial statements, namely the lack of socialization regarding these applicable guidelines to the public, especially parties interested in non-profit organizations, where ISAK 335 is only socialized to practitioners and students through webinars held by the Indonesian Institute of Accountants, where not all people know this information. Therefore, it is necessary to hold wider socialization so that the guidelines governing the finances of non-profit organizations can be applied.

The implementation of ISAK 335 as a standard for non-profit organization financial reports has not been fully realized in all foundations including Islamic boarding schools. This can be seen from previous studies that also analyzed the implementation of ISAK 335. Fitria Agus Diningsih, Norita Citra Yuliarti and Astrid Maharani (2023) conducted a study entitled Implementation of ISAK 335 to the Presentation of Financial Reports of Non-Profit Entities at the RA Amal Shaleh Foundation, and obtained the results that the RA Amal Shaleh Foundation has not implemented ISAK 335 in its financial reports, where the Foundation's financial reports only consist of cash receipts and expenditures obtained from BOP funds and SPP contributions. There are still many other Islamic boarding school foundations that have not been exposed, where their financial reports are still very simple and have not implemented ISAK 335 in their financial reports. One of them is an Islamic boarding school.

Islamic boarding schools as religious educational institutions have a very important role in shaping the character and personality of the young generation in Indonesia. In addition to being a center for religious education, Islamic boarding schools also function as social institutions that provide various facilities and programs for students, such as religious education, life skills, and self- development. Islamic boarding schools are Islamic educational institutions with a dormitory or pondok system, and a kiyai as a central figure, a mosque as a center of activities that inspires him and Islamic teachings under the guidance of a kiyai followed by students as their main activity. Fathoni et al. (2018). As an educational institution, Islamic boarding schools certainly have goals to be achieved. To find out the educational goals of Islamic boarding schools, it is necessary to first know about Islamic boarding schools themselves. An Islamic boarding school is considered to have credibility if it contains elements of a pondok, mosque, teaching of classical Islamic books, students and kiyai.

The problem currently faced by Islamic boarding schools is the limited human resources trained in accounting, this is an obstacle in structured financial reporting. Funding for Islamic boarding schools generally comes from various sources, such as donations, zakat, donations, and waqf. Funding from various sources is often not properly recorded in the accounting information system in accordance with accounting guidelines. The preparation of financial reports in Islamic boarding schools faces a number of quite complex problems, both in terms of technical and managerial. Many Islamic boarding school administrators, including foundation administrators and administrative staff do not have an accounting education background. As a result, the financial reports produced often do not comply with accounting standards, and do not reflect an accurate financial picture.

The literature review in this study provides a comprehensive understanding of the importance of implementing a simple technology-based Accounting Information System (AIS), especially VBA Excel, in supporting the financial management of non-profit institutions such as Islamic boarding schools. Previous studies such as those conducted by Ulil Zuhaidi (2019), Anisa Rahmatika (2021), and Angga Kusuma et al. (2024) show that a VBA Excel-based system is able to overcome the limitations of Islamic boarding schools in terms of cost, technology access, and ease of use, and is very helpful in the process of recording financial transactions automatically and in a structured manner. In the context of financial reporting standards, the study also shows that the implementation of ISAK 335 still faces various challenges, as expressed by Suhaini et al. (2024), Salsabila Audzah et al. (2024), and Nikmatul Aliyah (2019) who found that most Islamic boarding schools still use manual recording and do not understand the structure of financial reports such as financial position reports, cash flow, or changes in net assets according to standards. Obstacles that often arise include limited human resources who understand accounting, minimal training in the use of software, and low awareness of the importance of financial transparency in Islamic boarding schools. This study seeks to bridge this gap by designing an accounting information system that is in accordance with the characteristics of Islamic boarding schools through a simple but effective technological approach. By integrating the principles of ISAK 335 into the design of a VBA Excel-based system, it is hoped that this study can be a strategic solution that not only increases the efficiency of recording and reporting, but also strengthens accountability and public trust in the management of funds in religious-based educational institutions.

The research method used is research and development. The research method also uses Qualitative Descriptive which aims to create a systematic, factual and accurate picture of the facts and characteristics of the population in a particular area. The qualitative data produced will be able to provide answers to the research conducted. This research was conducted on the waterfall model as an information system development methodology, with the Waterfall model this research is used to develop new products or improve existing products. The product is in the form of software such as a data processing program. The initial step in data collection uses literature studies. Literature studies are data collection methods that are directed at finding data and information through written documents, photos, images, or electronic documents that support the writing process.

This research method also uses the Project Based Research approach. This research approach focuses on solving real problems or developing a product through a specific project, namely a learning and research approach that combines accounting principles with real projects that are carried out systematically and based on research, which are relevant to the needs of financial management in the Islamic boarding school environment. Data were obtained directly from the financial managers of the Al-Muammiroh Cianjur Islamic Boarding School through interviews, observations, and discussions with the boarding school administrators regarding financial management, as well as the latest financial report documents. This research method combines an in-depth understanding of qualitative research with a structured system development process (waterfall), and is directed to produce real products (project based).

Implementation of Research Stages

The development of information technology provides a great opportunity for educational institutions, including Islamic boarding schools, to improve the efficiency and effectiveness of administrative and financial management. However, many Islamic boarding schools still use manual recording methods in their financial management, which are prone to recording errors, data duplication, and delays in the preparation of financial reports. This causes the need to design an Accounting Information System (AIS) that is in accordance with the needs and capabilities of Islamic boarding schools, one of which is by utilizing Microsoft Excel and Visual Basic for Applications (VBA) as a simple but functional system development platform. The stages of the research carried out have been implemented using the Waterfall system development model. With the waterfall approach, the research stages are carried out in stages, starting from needs analysis, system design, implementation, testing, evaluation, to final documentation. This model was chosen because it is in accordance with the conditions of the system development project where user needs have been known from the beginning and system changes that occur are very minimal.

Conclusion Based on the results of the research and design of the VBA Excel- based accounting information system at Pesantren X, several things can be concluded as follows: