Results 41 to 49 of about 50 (49)

IMPLEMENTASI PSAK 109 PADA LAPORAN KEUANGAN BAZNAS KUDUS

Jaksya: Jurnal Akuntansi Syariah, 2023
This research is designed with the aim of knowing the process of recognition as well as measurement of reception and distribution by the Holy BAZNAS. To see how the implementation of the financial statements carried out by the Holy BAZNAS. To understand the compatibility between the financial statements of the Holy BAZNAS with the provisions of PSAK ...
Salma Putri Nuralimah, Meinda Fitriyani, Mahfifatun Nurul Na'imah, Husnur Rosyidah   +3 more
openaire   +1 more source

Analisis Kepatuhan PSAK No. 109 Akuntansi Zakat, Infak Dan Sedekah

Jurnal Akuntansi, 2020
Nirtransparannya lembaga pemerintah, distribusi zakat hanya untuk kepentingan konsumtif serta kurangnya dukungan pemerintah terkait Undang-Undang tentang zakat, merupakan beberapa faktor ketidakefektifan dalam pengelolaan zakat di Indonesia. Penelitian ini bertujuan untuk menganalisis kesesuaian penerapan PSAK Syariah 109 pada Badan Amil Zakat Provinsi
Sartika Wali, Hartina Husein
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Analisis Penerapan Psak 109 Pada Lembaga Zakat, Infaq dan Shadaqoh

Maro: Jurnal Ekonomi Syariah dan Bisnis, 2023
PSAK 109 adalah standar akuntansi yang dikeluarkan oleh Ikatan Akuntan Indonesia (IAI), mengatur proses penyusunan laporan keuangan untuk Organisasi Pengelola Zakat (OPZ) di Indonesia. Standar akuntansi ini diberlakukan sebagai salah satu upaya untuk mewujudkan keseragaman dalam pelaporan serta penyederhanaan pencatatan sehingga laporan keuangan dapat ...
Muhazzab Alief Faizal, null Adi Basuki Choirul, null Anita Febriani, null Binti Nur Asiyah   +3 more
openaire   +1 more source

Transisi dari PSAK 109 ke PSAK 409: Implikasi Standar Akuntansi Syariah terhadap Transparansi Pengelolaan Zakat

Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah
This study examines the transition from the Indonesian Financial Accounting Standard (PSAK) 109 to PSAK 409 in the context of zakat management in Indonesia. The change in standards reflects the Sharia Accounting Standards Board's (DSAS) efforts to enhance the relevance, reliability, and transparency of financial reporting by zakat management ...
openaire   +1 more source

From Traditional Records to Standardized Reporting: The Impact of PSAK 45 and PSAK 109 on Mosque Financial Transparency

This study examines the reconstruction of mosque financial reporting systems in Indonesia through the application of PSAK 45 and PSAK 109 in response to persistent governance challenges. Despite managing substantial public funds, many mosques continue to rely on manual, non-standardized bookkeeping practices that limit transparency, auditability, and ...
Erde, Ahmad Hazmi; Universitas Islam Negeri Sumatera Utara, Nurlaila, Nurlaila; Universitas Islam Negeri Sumatera Utara   +1 more
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RECONSTRUCTION OF THE FINANCIAL REPORT OF THE NURUL IMAN TEGALBARU PALERAN MOSQUE BASED ON PSAK NO. 109

Indo-Fintech Intellectuals: Journal of Economics and Business
This study aims to reconstruct the financial statements of Masjid Nurul Iman, located in Paleran Village, Umbulsari District, Jember Regency, using the Statement of Financial Accounting Standards (PSAK) No. 109 on Zakat, Infaq, and Alms Accounting. As a non-profit religious institution, mosques have a moral and administrative obligation to present ...
Leny Septianingrum, Rendy Mirwan Aspirandi, Gardina Aulin Nuha   +2 more
openaire   +1 more source

PENERAPAN AKUNTANSI ZAKAT DAN INFAK/SEDEKAH BERDASARKAN PSAK 109

2017
Abstrak : Kemiskinan merupakan salah satu masalah utama pada negara-negara berkembang seperti Indonesia. Untuk mengaplikasikan kepedulian sosial dan meningkatkan kesejahteraan umat manusia, Islam memberikan sebuah media yang dikenal dengan sebutan zakat.
Angraeni, Elvinda Febry, Pangemanan, Sifrid S., Rondonuwu, Sintje S.   +2 more
openaire   +1 more source

IMPLEMENTASI PSAK NO. 109 PADA BAZNAS KABUPATEN LUWU [PDF]

, 2021
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Penerapan PSAK 109 Pelaporan Keuangan Akuntansi Zakat dan Infaq/Shadaqah pada LAZISMU: Application of PSAK 109 Financial Reporting Accounting for Zakat and Infaq/Shadaqah at LAZISMU

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.
Hanjani, Andreani, Azizah, Kholifah Nur, Gunawan, Barbara   +2 more
openaire   +1 more source