Results 1 to 10 of about 50 (49)
Konsep Akuntansi Zakat Berbasis PSAK No.109
Bursa : Jurnal Ekonomi dan Bisnis, 2023 Penelitian ini bertujuan untuk menganalisis konsep akuntansi zakat dari tiga dimensi filsafat ilmu, yaitu: ontologi (struktur terminologi dan taksonomi konsep), epistemologi (perkembangan riset dan metode pengukuran), serta aksiologi (manfaat ilmiah dan praktis dari konsep tersebut). Metode yang digunakan adalah pendekatan kualitatif dengan teknik meta-
Leni Deli, Irfan Irfan
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ANALISIS SISTEM INFORMASI ZAKAT BERDASARKAN PSAK. 109
Al-Idarah : Jurnal Manajemen dan Bisnis Islam, 2023 The zakat information system is an information network system that functions as a medium of responsibility for financial reports. The zakat information system used by BAZNAS Jember has rules that must be obeyed, these rules are wrapped in the Statement of Financial Accounting Standards (PSAK) 109. PSAK. The research method used is qualitative while the
null Su'ud Wahedi, Hanifa Ainurrozy
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Implementasi PSAK No. 109 pada BAZNAS Kota Tasikmalaya
Al-Istimrar: Jurnal Ekonomi Syariah, 2023 Baznas adalah sebuah Lembaga pengelola Zakat, Infaq, dan Shadaqah yang berkhidmat untuk meningkatkan kesejahteraan umat dalam bidang pendidikan, dakwah, sosial, ekonomi, dan kesehatan. Penelitian ini bertujuan untuk mengkaji implementasi akuntansi zakat dan infaq pada BAZNAS Kota Tasikmalaya. Metode yang digunakan dalam penelitian ini adalah kualitatif
Sayyid Irhamna +4 more
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The Effect of The Implementation of PSAK 109 On Accountability of Management In Rumah Zakat
International Journal of Social Science And Human Research, 2022 The development of the management of zakat, infaq, sedekah (ZIS) in Indonesia is getting better, the presence of the zakat management Law No. 23 of 2011 which regulates the management of zakat management organizations (OPZ) both the national zakat amil body (BAZNAS) and the amil zakat institution (LAZ) in matters of legality, management, reporting ...
Nur Efendi, +2 more
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IMPLEMENTASI PSAK 109 PADA ORGANISASI NON PROFIT KEAGAMAAN
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam, 2023 The purpose of this study was to find out the implementation of Pernyataan Standar Akuntansi Keuangan Nomor 109 (PSAK 109) concerning Accounting for Zakat, Infaq/Alms at BAZNAS Palopo City and North Luwu Regency. Data analysis used is descriptive qualitative.
null Rezkiana Syam +2 more
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Analisis Penerapan PSAK 109 Dalam Penyajian Laporan Keuangan Lazismu [PDF]
AKTSAR: Jurnal Akuntansi Syariah, 2021 <p class="bdabstract">The amil zakat institution is formed by the government, mass organization, or community that functions as a forum for collecting, distributing, and utilizing zakat, infaq, and alms funds. Management of zakat and other funds must be carried out professionally, transparently, and according to PSAK 109 financial reporting ...
Abid Ramadhan, Sofyan Syamsuddin
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Telaah Penerapan PSAK 45 Dan PSAK 109 Dalam Rekonstruksi Akuntansi Pelaporan Keuangan Masjid
JAS (Jurnal Akuntansi Syariah), 2020 This research discusses the use of PSAK 45 and PSAK 109 in mosque financial reporting. The discussion focused on the concept of comprehensive and ideal implementation of mosque financial reporting. The results of the literature review of PSAK 45 and PSAK 109 ideally mosque financial statements should use PSAK 45 because the assumptions and management ...
Fuad Yanuar AR, Widad Sarah Hanifah
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Journal of Islamic Economics Perspectives, 2023 The scope of accounting for zakat, infaq and shadaqah (ZIS) that is the recognition, record and present of the financial statements of the ZIS managing institution. Accountability is carried out as a form of accountability which explains and describes the performance of an institution.
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Penerapan PSAK No.109 atas Pengungkapan Wajib dan Sukarela
Jurnal Akuntansi Multiparadigma, 2013 The purpose of this research was to understand the impact of PSAK No. 109 about Akuntansi Zakat and Infaq/Sedekah on mandatory and voluntary disclosure. This study employed a case study method and comparative literature/documentary studies between financial statements of BAZNAS and financial statements of Yayasan Yatim Mandiri.
Yulifa Puspitasari, Habiburrochman
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IMPLEMENTATION OF ZAKAT ACCOUNTING BASED ON PSAK 109 IN LAZISMU PAYAKUMBUH CITY [PDF]
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam, 2021 The problem in this research is that not all components of the accounting report made by the officer, such as the report on changes in assets, are not yet available. The recording process still has a very simple report format according to the knowledge of the registrar.
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