Results 21 to 30 of about 50 (49)

REKONSTRUKSI LAPORAN KEUANGAN MASJID JAMI’ DARUSSALAM GLENMORE BERDASARKAN PSAK NO.109

International Journal of Social Science and Business, 2020
The Institute of Indonesia Chartered (IAI) has issued financial accounting standards in regard to financial statements of zakat, infaq / sadaqah. The standard is included in Statement of Financial Accounting Standards Number 109 (Revised 2011) concerning on financial statement of zakat, infaq / sadaqah.
Fian Handayani, Yulinartati Yulinartati, Diyah Probowulan   +2 more
openaire   +2 more sources

MENGKRITISI LAPORAN KEUANGAN MASJID BERDASAR PSAK 45 DAN 109

Jurnal Profita, 2019
This study discusses the description of mosque financial statements. The purpose of this study is to determine whether the mosque has implemented the preparation and reporting of mosque finances in accordance with the standards. The standard adopted is PSAK 45 and PSAK 109.
Media Kusumawardani, Muhammad Farhan, Desri Yanto, Fera Widyanata   +3 more
openaire   +2 more sources

PENGARUH PENERAPAN PSAK 109 DAN PENGELOLAAN ZAKAT TERHADAP AKUNTABILTAS PUBLIK

JURNAL AKUNIDA, 2022
Baitul Mal  Lhokseumawe merupakan salah satu Lembaga Amil Zakat yang ada di  Kota Lhokseumawe yang memiliki kewajiban sebagai pengganti BAZNAS yang bertanggung jawab dalam mengelola zakat. Dalam mengelola zakat tentulah membutuhkan penerapan akuntanasi dan manajemen yang baik.
openaire   +1 more source

Analysis Of PSAK No. 109 On Financial Reporting Of Accounting For Zakat, Infaq And Sadaqah

Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis
This study aims to analyze the compliance of the financial reporting practices for zakat, infaq, and sedekah at the North Sumatra Independent Zakat Institution with the Financial Accounting Standards Statement (PSAK) No. 109. PSAK No. 109 serves as the primary guideline for the preparation of financial reports by zakat institutions to ensure ...
Septia Maya Sari, Lukman Hakim Siregar, Tengku Eka Susilawaty   +2 more
openaire   +1 more source

PERKEMBANGAN PENELITIAN BIBLIOMETRIK PSAK 109 MENGGUNAKAN VOSVIEWER

Bisnis-Net Jurnal Ekonomi dan Bisnis, 2023
Hastuti Olivia, Nurluthfiyyah Syarifah Hanun Siregar, Waha Rira Nadirah, Azzahra Inayatussyfa, Syahri Ramadhan Saragih   +4 more
openaire   +1 more source

Determinant of Earnings Management Pre and Post PSAK 109 in Indonesian Banks

Jurnal Informatika Ekonomi Bisnis
This study aims to determine the differences in Earnings Management and the effect of Institutional Ownership, Managerial Ownership, Audit Committee Competencies, Capital Adequacy Ratio (CAR), and Nonperforming Loan (NPL) on Earnings Management proxied by Discretionary Loan Loss Provision (DLLP) pre and post-PSAK 109 implementation in Indonesian bank ...
Wirza Aufa, Raudhatul Hidayah, Fitriyeni Oktavia   +2 more
openaire   +1 more source

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

Jurnal 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 institutions.
Ulil Ikhsan S, Yuliana, M Riski Akbar, Azmy Audian Dirgandari, Asri Sundari   +4 more
openaire   +2 more sources

ACCOUNTABILITY DISCLOSURE OF WEB-BASED AND PSAK 109 ZAKAT MANAGEMENT ORGANIZATIONS

International Journal of Economics, Business and Accounting Research (IJEBAR)
This research aims to determine the level of disclosure of web-based accountability and PSAK 109 of zakat management organizations in Indonesia. The type and research approach used is descriptive research. This research uses secondary data obtained from the official website of each zakat management institution in Indonesia in 2023, consisting of 35 ...
Devi Narulitasari, Indah Piliyanti
openaire   +1 more source

Laporan Keuangan Masjid Berdasarkan Kombinasi PSAK Nomor 45 dan PSAK Nomor 109 (Studi Kasus Pada Masjid XYZ)

e-Journal Ekonomi Bisnis dan Akuntansi, 2017
This research aims to know the financial statements have been drawn up by the institutions of the mosque especially XYZmosque for later comparison with the PSAK Number 45 and PSAK Number 109 and solved into the financial statements basedon the combination of PSAK Number 45 and PSAK Number 109.
Andriana Andriana, Taufik Kurrohman, Dewi Yibta Nariasih   +2 more
openaire   +2 more sources

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

ISLAMICONOMIC: Jurnal Ekonomi Islam, 2019
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 LAZISMU and the information of the research was obtained from interviews and documentation.The ...
Andreani Hanjani, Kholifah Nur Azizah, Barbara Gunawan   +2 more
openaire   +4 more sources