Results 51 to 60 of about 187 (134)

Analisis Penyajian, Pengungkapan, dan Pemanfaatan Dana Nonhalal pada BAZNAS Kabupaten Pekalongan Tahun 2018-2022

open access: yesJurnal Akuntansi dan Audit Syariah
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

open access: yesAt-turas: Jurnal Studi Keislaman
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

open access: yesInternational Journal of Social Science and Business, 2020
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

open access: yesJURNAL AKUNIDA, 2022
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

open access: yesEquilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi
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

open access: yesBisnis-Net Jurnal Ekonomi dan Bisnis, 2023
Hastuti Olivia   +4 more
openaire   +1 more source

Determinant of Earnings Management Pre and Post PSAK 109 in Indonesian Banks

open access: yesJurnal Informatika Ekonomi Bisnis
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

Strategy of the Takmir of the Great Mosque of the Cubadak Market: Recording and Accountability of Sharia Finances

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
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

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