Results 21 to 30 of about 187 (134)

ZAKAT AS LOCALLY-GENERATED REVENUE: ITS ACCOUNTING TREATMENT AT BAITUL MAL ACEH

Share: Jurnal Ekonomi dan Keuangan Islam, 2020
In Aceh, Indonesia, zakat is included as a locally-generated revenue (Pendapatan Asli Daerah – PAD) and it is managed by a government body called Baitul Mal.
Armiadi Musa
doaj   +1 more source

Implementasi Pernyataan Standar Akuntansi Keuangan 109 Pada Yayasan Rumah Yatim Arrohman: Identifikasi Faktor Pendukung

Jati, 2018
Tujuan penelitian ini untuk menganalisis kepatuhan laporan keuangan yang disiapkan Rumah Yatim Arrohman sesuai dengan Pernyataan Standar Akuntansi Keua-ngan (PSAK) Nomor 109 tentang Akuntansi Zakat.
Syamsul Hidayat, Nani Rohaeni, Anah Zanatun   +2 more
doaj   +1 more source

Statement of Financial Accounting Standard (PSAK) No. 109 and Its Implementation in Several Zakat Management Organizations in Malang, East Java

Shirkah, 2016
Indonesian Accountant Association (IAI) has issued the statement of financial accounting standards No. 109 (PSAK No. 109) regarding zakat, infaq, sadaqah (ZIS).
Henny Triyana Hasibuan
doaj   +1 more source

Pengaruh Pengendalian Internal, Penerapan Akuntansi Zakat, Transparansi dan Kompetensi SDM terhadap Akuntabilitas Keuangan

Jurnal Akuntansi dan Audit Syariah, 2022
This study aims to determine the effect of internal control, application of zakat accounting (PSAK 109), transparency and competence of human resources on financial accountability.
Dwi Vera Usmadyani, Gunawan Aji
doaj   +1 more source

Transcriptome and phenotyping analyses support a role for chloroplast sigma factor 2 in red‐light‐dependent regulation of growth, stress, and photosynthesis

Plant Direct, Volume 2, Issue 2, February 2018., 2018
Abstract Sigma factor (SIG) proteins contribute to promoter specificity of the plastid‐encoded RNA polymerase during chloroplast genome transcription. All six members of the SIG family, that is, SIG1–SIG6, are nuclear‐encoded proteins targeted to chloroplasts. Sigma factor 2 (SIG2) is a phytochrome‐regulated protein important for stoichiometric control
Sookyung Oh, Deserah D. Strand, David M. Kramer, Jin Chen, Beronda L. Montgomery   +4 more
wiley   +1 more source

Desain Aplikasi Akuntansi pada LAZISMU Lamongan

Jurnal Akuntansi Indonesia, 2021
This writing aims to design an information system that produces applications regarding accounting on zakat contained in amil zakat institutions, infaq and shadaqah Muhammadiyah Lamongan.
Isnaini Hidayatun Muharromah, Nur Fatoni, Dessy Noor Farida   +2 more
doaj   +1 more source

Analysis of Gene Expression Profiles in Leaf Tissues of Cultivated Peanuts and Development of EST‐SSR Markers and Gene Discovery

International Journal of Plant Genomics, Volume 2009, Issue 1, 2009., 2009
Peanut is vulnerable to a range of foliar diseases such as spotted wilt caused by Tomato spotted wilt virus (TSWV), early (Cercospora arachidicola) and late (Cercosporidium personatum) leaf spots, southern stem rot (Sclerotium rolfsii), and sclerotinia blight (Sclerotinia minor).
Baozhu Guo, Xiaoping Chen, Yanbin Hong, Xuanqiang Liang, Phat Dang, Tim Brenneman, Corley Holbrook, Albert Culbreath, Peng Chee   +8 more
wiley   +1 more source

Analysis of the Implementation of Zakat, Infaq and Sadaqah (ZIS) Accounting In terms of PSAK 101 and PSAK 109

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.
openaire   +1 more source

Kesesuaian Akuntansi Zakat, Infak dan Sedekah Dengan PSAK 109 BAZNAS Kabupaten Tulungagung

JAS (Jurnal Akuntansi Syariah), 2020
The potential for receiving zakat, infaq and alms funds in Tulungagung is growing rapidly. This shows that the level of trust in the management of zakat, infaq and alms funds is quite high. This study aims to examine the suitability of the application of
Lantip Susilowati, Fatimatul Khofifa
doaj   +1 more source

Penerapan Standar Akuntansi Zakat (PSAK 109) terhadap Kepatuhan Pengelolaan Dana Zakat pada Lembaga Zakat Wilayah Tegal

Jurnal Akuntansi dan Audit Syariah, 2023
This research is to find out whether zakat accounting (PSAK 109) affects compliance with zakat fund management. The object of this research is the implementation of zakat in the Tegal Region.
Nurul Wulandari Putri, Pitti Nur Hanifah
doaj   +1 more source