This research aims to implement the concept of ISAK No. 35 concerning the Presentatiton of Financial Reports of Nin-Profit Oriented Entitas at the Daarul Muhsinin Islamic Boarding Scholl, Kec. Bilah Hulu, Kab. Labuhan Batu. ISAK Concept No.35 is a concept aimed at non profit oriented statements. Financial reports that include the concept of ISAK no 35, namely the report of financial position, comprehensive income report, report on changes in net assets, cashflow report and notes to financial reports. The Daarul Muhsini Islamic Boarding School has not implemented of presented financial report in accordance with this concept, so researchers have implemented a aim of this research to find out how financial reports are presented at the Daarul Muhsinin Islamic Boarding School based on the ISAK NO. Concept.35 Concept for the Daarul Muhsinin Islamic Boarding School. The types of data used in this research are primary data and secondary data. Data collection techniques were carried out using interview techniques, documentation and literature study. The data analysis method used is a descriptive qualitative method.