Results 31 to 40 of about 50 (49)
Desain of Zakat Accounting Information System Standardized PSAK 109
Advances in Social Science, Education and Humanities Research, 2022 Yani Krisnamurti +5 more
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NomicoThe purpose of this study is determine application of PSAK 109 about Zakat, Infaq/Sadaqah Accounting, and PSAK 112 about Waqf Accounting at LAZNAS Yatim Mandiri Branch Kepanjen about recognition, the measurement, presentation and disclosure that Zakat, Infaq/Sadaqah, and Waqf (ZISWAF).
Khoirotul Inayah, Muhammad Hasyim Ashari
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Implementation of Accounting for Zakat and Infaq Funds at Baznas in Medan Based on PSAK No. 109
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 2023 This article is intended to analyze the application of accounting for Zakat and Infaq funds based on PSAK No. 109 at BAZNAS Medan in 2022. This research method used descriptive qualitative, also including field studies. Data were collected through observation, interviews, and documentation.
Lesmana, Suhaila Zahra +2 more
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Expected Credit Loss Analysis for PSAK 109: Evidence from Banks in Indonesia
Jurnal Riset Akuntansi dan KeuanganThe aim of this study is to analyze the difference of expected credit loss (ECL) value before and after PSAK 109 implementation. The event study method and a paired sample t-test to analyze this study. Data is obtained from bank financial statements listed on Indonesia Stock Exchange.
Lindrawati Lindrawati, Kesya Agnes Maria
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Implementation Of PSAK 109 At Baznas Bangkalan From The Perspective Of Maqashid Syariah
Varied Knowledge JournalThis research aims to analyze the implementation of PSAK 109 at the National Amil Zakat Agency of Bangkalan Regency from the perspective of maqashid sharia. The issue raised is the suboptimal integration between the technical fulfillment of zakat financial reporting and the reflection of shariah welfare values in practice at the regional level.
Fathur Rozi +2 more
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The Accounting Journal of BinaniagaThe research aims to understand the implementation of PSAK No. 109 in recording accounting for Zakat, infaq, and Sadaqah at the National Amil Zakat Agency. The study was conducted at the Baznas Bogor City, Baznas Bogor Regency, and Baznas Depok City using a qualitative-descriptive method.
Muhamad Padil, Rizki Ahmad Fauzi
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CoopetitionBanking institutions play a crucial role in supporting a country's economy, especially as a liaison between owners of surplus funds and parties who need funds through credit. Changes in financial accounting standards, which initially used PSAK 239 (PSAK 55) to become PSAK 109 (PSAK 71), regulate the recognition and measurement of financial instruments.
Aulia Rahmi, Winwin Yadiati
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I-Finance: a Research Journal on Islamic Finance, 2018 Pertanggungjawaban pengelolaan keuangan masjid melalui akuntabilitas dan transparansi pelaporan keuangan yang tepat. Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi organisasi masjid melalui PSAK 45 dan atau PSAK 109. Hasil penelitian menunjukkan bentuk laporan keuangan masjid sebaiknay disesuaikan dengan kondisi dan keadaan masjid ...
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PENERAPAN PSAK 109 MENGENAI AKUNTANSI ZAKAT, INFAQ, DAN SHODAQOH
COMPETITIVE Jurnal Akuntansi dan Keuangan, 2023 openaire +1 more source
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Application of Zakat, Infak / Alms accounting based On PSAK 109
Proceeding of The International Conference on Economics and Business, 2022Study this aim for knowing application zakat, infaq / alms accounting based on PSAK 109 at the national amil zakat institution Yakesma Medan. Type research used _ is qualitative . subject study is national amil zakat institution Yakesma Medan. object research used _ is Application of PSAK 109 concerning zakat accounting . Infaq / alms .
null Febryandhie Ananda +2 more
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