Results 11 to 20 of about 50 (49)

Review Laporan Keuangan Baznas Kabupaten Magelang dengan PSAK 109 [PDF]

Jurnal Akuntansi dan Pajak, 2020
The National Amil Zakat Agency (BAZNAS) is the official and only body formed by the government based on Presidential Decree No. 8 of 2001 which has the duties and functions of collecting and distributing zakat, infaq, and alms (ZIS) at the national level.
Fuad Yanuar, Yassirly Amriya, Nuwun Priyono   +2 more
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Application of PSAK 109 in the Preparation of the Financial Statements of Baznas Pematang Siantar

Jurnal Akuntansi, Manajemen dan Bisnis Digital, 2022
The Sharia Financial Accounting Standards Board of the Indonesian Accounting Association stipulates Statement of Financial Accounting Standards No. 109 concerning Accounting for Zakat and Infaq/Sedekah which is stipulated for institutions that manage zakat, infaq and alms funds as their main activities.
Arnida Wahyuni Lubis, Intan Fitri Panisa Harahap   +1 more
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INCREASING TRANSPARENCY AND ACCOUNTABILITY ZAKAT, INFAQ AND SADAQAH MANAGER (PSAK 109)

MORFAI JOURNAL, 2023
This article discusses how to understand how the manager of the Zakat Charity Agency (BAZ) interprets accountability in managing zakat, infaq, and shadaqah (ZIS). Accountability in the management of zakat, infaq and shadaqah (ZIS) is needed to build the trust of related parties, such as muzakki, mustahiq, the government and society as a whole.
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The Implementation Of PSAK No. 109 On The Accounting Of ZIS Institutions In Indonesia

Perisai : Islamic Banking and Finance Journal
Artikel ini membahas tentang implementasi PSAK 109 pada lembaga ZIS di Indonesia. Zakat merupakan salah satu ibadah penting dalam Islam, dan dapat menjadi pilar utama dalam menegakkan keadilan pada kehidupan bermasyarakat serta meningkatkan kesejahteraan umat.
Asiska Nur Abidah, Putri Hadiyanti Pratiwi, Ulil Albab, Binti Nur Asiyah   +3 more
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Pendampingan Penyusunan Laporan Keuangan LazisMU Kasihan Sesuai PSAK 109

Rahmatan Lil 'Alamin Journal of Community Services, 2022
Kegiatan ini bertujuan untuk mengidentifikasi dan menyelesaikan masalah yang dihadapi oleh LazisMU PCM Kasihan Bantul. LazisMU PCM Kasihan Bantul memiliki masalah terkait pelaporan keuangan LazisMU yang belum sesuai dengan penerapan PSAK 109. Hal ini berdampak pada persiapan pembuatan laporan tahunan dan persiapan audit periode 2019-2020.
Segarawasesa, Fajar Satriya, Nindiasari, Avininda Dewi   +1 more
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PSAK 109: TELAAH PENERAPANNYA PADA BAZNAS KABUPATEN SOLOK

Imara: JURNAL RISET EKONOMI ISLAM, 2018
National Zakat Charity Agency (BAZNAS) in Solok regency is trusted as an agency for managingzakat, infak, and alms which are received from people for it will be distributed to eligible ones. In reality, the􀏔inancial report of it is not referring to the statement of 􀏔inancial accounting standards from the IndonesianInstitute of Accountants (IAI), PSAK ...
Rizal Rizal, Sri Adella Fitri, Hadiyati Minazzulami   +2 more
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Dana Amil Baznas Makassar Psak 109 Vs Praktik

EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Amil has a maximum right of 12.5% of zakat funds while for infaq / alms funds and other religious social funds, a maximum of 20% of amil rights are used for amil operational purposes. Amil is required to make disclosures related to transactions, and distribution policies including funds for amyl itself as well as the percentage of distribution, and the
null Mochammad Fadhil Abdullah, null Muhammad Wahyuddin Abdullah, null Saiful Muchlis, null Rahmawati Muin, null Ayu Ruqayyah Yunus   +4 more
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Implementasi Akuntansi Zakat Infaq dan Shadaqah Berdasarkan PSAK 109

e-Journal Ekonomi Bisnis dan Akuntansi, 2017
This research aims to know the accounting implementation of zakat, infaq and shadaqah based on PSAK NO. 109 whichfocuses on the presentation of the financial report on the institution of Zakat in Jember. This research is qualitative research ofcritical discourse analysis, a method that is done by collecting, preparing, and analyzing the data in the ...
Ahmad Roziq, Rozy Widhi Bayu Pratama
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PENGUNGKAPAN PENDAPATAN NON-HALAL : PSAK 109 VS PRAKTIK

Jurnal Aplikasi Akuntansi, 2019
  Abstract In carrying out its activities, Sharia Banks can not be separated by non-halal fund. The disclosure of non-halal fund becoming urgent because Sharia Banks have an obligation to present sharia compliant financial statement based on sharia principle and sharia accounting standard no. 109.
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Tax Treatment of Debt Restructuring and Implementation of PSAK 109

IPSAR (International Public Sector Accounting Review)
The weakening global economy since the Covid-19 pandemic have triggered a decline in corporate operating profits. Some companies enconter operational losses and the possibility of default. But, for big companies or state owned companies, bankruptcy and liquidation are not an option. Then, debt restructuring or deb modificaion is the preferred for them,
openaire   +1 more source