Optimization of the Implementation of PSAK 112 in An Effort to Increase Accountability for the Management and Reporting of Waqaf Assets at the Pondok Pesantren Foundation

Implementation of Financial Accounting Standards (SAK) PSAK 112: for Waqaf, which specifically regulates waqaf, is a positive signal endowments in the country. Especially institutions that are directly involved waqaf management. So management and presentation assets at Islamic boarding school foundation becomes more structured. 112 accounting nadzir organizations wakif organizations. In an effort to optimize potential assets, Indonesian Waqaf Board stated need good, accountable, planned, structured, systematic reporting as form responsibility nazhir foundations with endowment party. The implementation help managers from managing become important. This study aims analyze optimization increase accountability schools foundations, through two questions, namely how Nadzir's participation 112, effect increasing asset on 112. because plays important role development assets. results show RM carried out by combining records value debited donations infaq, shadaqah, charity foundation's account existing financial statements. There differences recording statements made regulations, so not optimal. several obstacles related budget preparation reports considered appropriate, this due lack knowledge about standards schools. only focus record income minus expenses used purposes benefit people.