Results 31 to 40 of about 187 (134)

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
openaire   +1 more source

PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN DANA NON HALAL PADA LAPORAN KEUANGAN LEMBAGA AMIL ZAKAT

Jurnal Akuntansi Universitas Jember, 2015
In Islam economic instrument, there is optimaze of zakah that must be supported with riba disbandment so it is able to create society prosperity. The phenomena of non halal fund at LAZ also cause controversial in ulama society until now and there is not ...
Ahmad Roziq, Widya Yanti
doaj   +1 more source

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
openaire   +1 more source

Pengaruh Penerapan Pernyataan Standar Akuntansi Keuangan 109 Terhadap Implementasi Good Governance

JAS (Jurnal Akuntansi Syariah), 2019
The purpose of this study was to determine how the application of Financial Accounting Standards Statement 109 and the implementation of Good Governance in the National Zakat Board of Bengkalis Regency and the influence of the application of the ...
Dariana Dariana, Ruzita Ruzita
doaj   +1 more source

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
openaire   +1 more source

IMPLEMENTATION OF ZAKAT ACCOUNTING BASED ON PSAK 109 IN LAZISMU PAYAKUMBUH CITY [PDF]

At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam, 2021
The problem in this research is that not all components of the accounting report made by the officer, such as the report on changes in assets, are not yet available. The recording process still has a very simple report format according to the knowledge of the registrar.
openaire   +1 more source

THE PRINCIPLE OF ZAKAT, INFAQ, AND SHADAQAH ACCOUNTING BASED SFAS 109

JABE (Journal of Accounting and Business Education), 2016
The purpose of this research was to determine whether PSAK 109 about accounting of zakat, infaq and shadaqah that made by the government together with IAI that used as guidelines for the preparation of financial statement on the organization of zakat has
Anang Ariful Habib
doaj   +1 more source

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
openaire   +2 more sources

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.
openaire   +1 more source

Amil Zakat Institute Compliance as A Form of Accountability from Accounting Aspects (Study in Madiun City)

Jurnal AKSI (Akuntansi dan Sistem Informasi), 2020
This study aims to determine the compliance of amil zakat institutions in financial management (accountability) and legal status. The research method uses descriptive qualitative analysis with multiple case study models of amil zakat institutions which ...
Ahmad Kudhori, Dian Kusumaningrum, Hedi Pandowo   +2 more
doaj   +1 more source