Results 41 to 50 of about 187 (134)

AKUNTANSI ZAKAT, INFAK DAN SEDEKAH (PSAK 109): Upaya Peningkatan Transparansi dan Akuntabilitas Organisasi Pengelola Zakat (OPZ)

open access: yesMuqtasid: Jurnal Ekonomi dan Perbankan Syariah, 2015
This article discusses one of the tools that used Zakat Management Organization (OPZ) to created good zakat governance system. One of the characteristics of good zakat governance is transparency and accountability in the management of zakat included the ...
Taufikur Rahman
doaj   +1 more source

PSAK 109: TELAAH PENERAPANNYA PADA BAZNAS KABUPATEN SOLOK

open access: yesImara: 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   +2 more
openaire   +2 more sources

ANALISIS PERBANDINGAN PERLAKUAN DANA NON HALAL PADA LEMBAGA AMIL ZAKAT KOTA MALANG

open access: yesEl Muhasaba: Jurnal Akuntansi, 2018
Dana non halal merupakan setiap pendapatan bunga yang bersumber dari usaha yang tidak halal (al-kasbu al-ghairu al-mayru’). Untuk mencegah agar dana non halal ini tidak tercampur dengan dana-dana lain yang halal maka tujuan adanya penelitian ini yaitu ...
Mitha Shoviaty, Ahmad Djalaludin
doaj   +1 more source

VARIABLES DETERMINING MUZAKI LOYALTY IN PAYING ZAKAT, INFAQ AND SHODAQOH AT ZAKAT INSTITUTIONS IN INDONESIA

open access: yesInferensi Jurnal Penelitian Sosial Keagamaan, 2020
This study aims to find out, test and analyze: (a) the effect of transparency on muzaki beliefs; (b) the effect of transparency on muzaki loyalty; (c) the effect of accountability on muzaki’s trust; (d) the effect of accountability on muzaki loyalty; (e)
Ahmad - Roziq   +2 more
doaj   +1 more source

The Existence of PSAK 109 An Approach to Realizing Good Zakat Governance in Baznas West Nusa Tenggara

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
This research highlights the importance of standardized accounting and financial reporting in achieving transparency and accountability, which ultimately contributes to higher public trust in BAZNAS.
Annisa Kartika Ocktavia   +1 more
doaj   +1 more source

Laporan Keuangan Lembaga Kemanusiaan Merujuk Pada PSAK 109 (Sebagai Kajian Untuk Laporan Keuangan Lembaga Nirlaba Syariah)

open access: yesAl-Intaj, 2017
The development of sharia in Indonesia is not only followed by the Islamic financial institutions, but also began ogled by nonprofit organizations. Some humanitarian organizations are also changing its financial statements following the Islamic financial
Yunida Een Friyanti
doaj   +1 more source

PENGUNGKAPAN PENDAPATAN NON-HALAL : PSAK 109 VS PRAKTIK

open access: yesJurnal 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.
openaire   +2 more sources

Pengelolaan Zakat Produktif Berbasis PSAK 109 Dalam Mewujudkan Good Zakat Governance

open access: yesISAFIR: Islamic Accounting and Finance Review, 2021
Abstract, This study aims to determine the extent to which the management of productive zakat based on PSAK 109 in realizing good zakat governance is reflected in the financial statements of LAZNAS IZI South Sulawesi Province. This research is a qualitative research using a case study approach.
Irmawati Wahyuningsi   +2 more
openaire   +1 more source

Dana Amil Baznas Makassar Psak 109 Vs Praktik

open access: yesEKONOMIKA45 :  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   +4 more
openaire   +1 more source

Membangun Good Governance di Lembaga Amil Zakat, Infaq dan Shadaqah (LAZ): Pengalaman Dua LAZ Besar di Indonesia

open access: yesInferensi Jurnal Penelitian Sosial Keagamaan, 2018
This study aims to explore experiences of two big LAZs in Indonesia, namely Lazis Based on Islamic Organization X and Rumah Zakat in complying requirements as a good governance Lazis, with reference to Religion Ministerial Decree (Keputusan Menteri Agama/
Ahim Abdurahim   +2 more
doaj   +1 more source

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