BAZNAS is an institution tasked with collecting zakat funds, but has only succeeded in collecting a small portion of the existing zakat potential. The lack of transparency in zakat management has reduced the level of muzaki's trust in BAZNAS ...
Fitriana, Fitri Kurniawati
doaj +1 more source
Effectiveness of Implementing Digital Fundraising and Fund Accounting at BAZNAS North Sumatra
The number of poor people in Indonesia in 2023 will reach 25.90 million people, this is a quite serious problem for the country. Zakat is a means of mutual cooperation that can help this imbalance.
Hanifah Restu Putri +2 more
doaj +1 more source
REKONSTRUKSI LAPORAN KEUANGAN MASJID JAMI’ DARUSSALAM GLENMORE BERDASARKAN PSAK NO.109
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 +2 more
openaire +2 more sources
PENGARUH PENERAPAN PSAK 109 DAN PENGELOLAAN ZAKAT TERHADAP AKUNTABILTAS PUBLIK
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
PERAMALAN EXPECTED CREDIT LOSS (ECL) MENGGUNAKAN MODEL ARIMA: STUDI KASUS PADA BANK BRI DAN BANK BCA
ABSTRAK Implementasi PSAK 109 menuntut lembaga perbankan untuk menerapkan pendekatan forward-looking dalam pengukuran cadangan kerugian kredit melalui estimasi expected credit loss (ECL).
Suci Dwilianti Tolla, Vicky Vendy
doaj +1 more source
PERKEMBANGAN PENELITIAN BIBLIOMETRIK PSAK 109 MENGGUNAKAN VOSVIEWER
Hastuti Olivia +4 more
openaire +1 more source
Determinant of Earnings Management Pre and Post PSAK 109 in Indonesian Banks
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 +2 more
openaire +1 more source
A Comparative Transcriptomic Meta-Analysis Revealed Conserved Key Genes and Regulatory Networks Involved in Drought Tolerance in Cereal Crops. [PDF]
Baldoni E +5 more
europepmc +1 more source
Mosques are non-profit institutions that focus on religious activities, so it is important to have a reliable accounting system in the management of public funds to maintain transparency and accountability.
Bagas Aulia +2 more
doaj +1 more source
Direct 1,3-butadiene biosynthesis in Escherichia coli via a tailored ferulic acid decarboxylase mutant. [PDF]
Mori Y, Noda S, Shirai T, Kondo A.
europepmc +1 more source

