Disclosure of Accountability and Transparency of the Mosque and the Application of PSAK 109 in the Financial Statements of the Mosque ZIS Institution
| Main Authors: | Devi, Soraya, Sugihyanto, Toto, Abdillah, Junaedi |
|---|---|
| Format: | Article |
| Bahasa: | ang |
| Terbitan: |
, 2020
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| Subjects: | |
| Online Access: |
https://zenodo.org/record/3746742 |
Daftar Isi:
- This research aims to find out the transparency and accountability of mosque which manages zakat, infaq and shodaqoh. This research is a qualitative research with descriptive analysis method. Moreover, there is no mosque accounting standard yet, so it prosecutes mosque organizer for making a transparent and accountable financial statement, which is good both of religion views and economy views. The result of this research is The Grand Mosque of Bandung ZIS Organization already give accountability and transparency of financial management to public but still in its way, simply. The form of financial statement is also simple and only show the cash receipt and cash payment and It also does not apply PSAK 109 The Accounting of Zakat, Infaq, and Shodaqoh.