Results 1 to 10 of about 137 (106)

Identification of Heat-Responsive Genes in Guar [Cyamopsis tetragonoloba (L.) Taub]. [PDF]

open access: yesInt J Genomics, 2020
The threat of heat stress on crop production increased dramatically due to global warming leading to the rise on the demand of heat‐tolerant crops and understanding their tolerance. The leguminous forage crop Guar [Cyamopsis tetragonoloba (L.) Taub] is a high‐temperature tolerant plant with numerous works on its tolerance at morph‐physiological levels ...
Alshameri A   +5 more
europepmc   +2 more sources

Analysis of the Implementation of PSAK 109 in Enhancing Transparency and Accountability of Zakat Institutions

open access: yesJurnal Akuntansi
Zakat is a key instrument in Islamic economics for wealth redistribution, aiming to reduce social inequality and enhance community welfare. Transparent and accountable zakat management is essential for building and maintaining public trust in zakat ...
Ulil Ikhsan S   +4 more
exaly   +3 more sources

Analysis of the implementation of Indonesia Financial Accounting Standards number 109 at the National Management Agency of West Kalimantan Province

open access: yesJournal of Islamic Accounting and Finance Research, 2021
Purpose - This research aims to determine the implementation of Indonesia Financial Accounting Standards (PSAK) 109 at the National Zakat Management Agency (Baznas) of West Kalimantan Province.
Baidhillah Riyadhi   +2 more
doaj   +1 more source

The Amanah metaphor reflection in Baznas financial report preparation scenario

open access: yesKeberlanjutan, 2022
This study aimed to determine the implementation of PSAK 109 in Baznas financial statements. This research is essential because of the lack of public trust in Baznas management.
Mustiayu Cahyanti   +3 more
doaj   +1 more source

Implementasi PSAK 109 Untuk Pengelolaan Zakat, Infaq/Sedekah Pada LAZIS Muhammadiyah Kota Medan

open access: yesEl Barka, 2020
Abstrak:Penelitian ini menggambarkan penerapan Pernyataan Standar Akuntansi Keuangan Nomor 109 (PSAK 109) dalam pengelolaan zakat, infaq / sedekah di LAZIS Muhammadiyah Kota Medan.
Surayya Fadhilah Nasution   +2 more
doaj   +1 more source

ANALYSIS IMPLEMENTATION BASED ON PSAK 109 ACCOUNTING ZAKAT, INFAQ, SADAQAH IN LAZ YATIM MANDIRI PONOROGO

open access: yesJurnal Akuntansi, 2023
This study aims to analyze the implementation of accounting for zakat, infaq, and sadaqah based on PSAK 109 contained in the Amil Zakat Yatim Mandiri Ponorogo as one of the OPZs in Ponorogo.
Eva Noor Fitriyani
doaj   +1 more source

Telaah Penerapan PSAK 45 Dan PSAK 109 Dalam Rekonstruksi Akuntansi Pelaporan Keuangan Masjid

open access: yesJAS (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
Fuad Yanuar AR, Widad Sarah Hanifah
doaj   +1 more source

LAPORAN KEUANGAN BADAN AMIL ZAKAT NASIONAL (BAZNAS): PERSPEKTIF AKUNTANSI SYARIAH DAN PENCEGAHAN FRAUD

open access: yesEl Muhasaba: Jurnal Akuntansi, 2022
The Indonesian Institute of Accountants (IAI) as an accounting professional organization in Indonesia striven to contribute in the context of realizing a good accounting system for an OPZ, through the published of PSAK 109. This study aims to analyze and
Riskiyatur Rohemah   +1 more
doaj   +1 more source

Akuntabilitas dan Transparansi Laporan Keuangan Pada Organisasi Pengelola Zakat: Studi Komparatif di BAZ dan LAZ Yogyakarta

open access: yesJati, 2020
Penelitian ini bertujuan untuk mengetahui akuntabilitas dan transparansi serta kebijakan akuntansi pada laporan keuangan BAZNAS Kota Yogyakarta dan Lazismu Kota Yogyakarta dalam pengelolaan dana zakat, infaq, dan sedekah sesuai berdasarkan PSAK Nomor 109.
Puspita Dewi Wulaningrum, Amin Pinanto
doaj   +1 more source

PENERAPAN PSAK 109 PELAPORAN KEUANGAN AKUNTANSI ZAKAT DAN INFAQ/SHADAQAH PADA LAZISMU

open access: yesIslamiconomic: Jurnal Ekonomi Islam, 2020
The purpose of this study is to know the implementation of PSAK 109 at LAZISMU and to evaluate the suitability of financial report of LAZISMU with PSAK 109. The research method used in this study is descriptive qualitative. This research was conducted at
Andreani Hanjani   +2 more
doaj   +1 more source

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