Purpose: analyze Islamic boarding school accounting at Al Yasini Islamic Boarding School Malang. (information why this research needs to be done), Methods: The type of research used is descriptive research, Analysis data: Data collection techniques used in this study were observation, interviews and documentation. Result and discussions: the findings of the financial statements at the Al Yasini Islamic boarding school have not applied PSAK 45 Islamic boarding schools accounting in their financial reports. Influenced by the lack of socialization, constraints in conducting socialization and costs., Conclusion: if there any further information that needs to be done for better result. (Abstract in English, all in 1 paragraph, max. 250 words, 11pt, italic)