STUDI PENERAPAN AKUNTANSI ZAKAT (PSAK NO. 109 AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH) PADA YAYASAN DANA SOSIAL AL-FALAH (YDSF) SURABAYA
| Main Author: | WASILA, SITI |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.perbanas.ac.id/1425/1/ARTIKEL%20ILMIAH.pdf http://eprints.perbanas.ac.id/1425/2/COVER.pdf http://eprints.perbanas.ac.id/1425/3/BAB%20I.pdf http://eprints.perbanas.ac.id/1425/4/BAB%20II.pdf http://eprints.perbanas.ac.id/1425/5/BAB%20III.pdf http://eprints.perbanas.ac.id/1425/6/BAB%20IV.pdf http://eprints.perbanas.ac.id/1425/7/BAB%20V.pdf http://eprints.perbanas.ac.id/1425/8/LAMPIRAN.pdf http://eprints.perbanas.ac.id/1425/ |
Daftar Isi:
- This studyaims to determine theevaluationand implementation ofaccountingreportingand the effectiveness ofthe application of accountingzakatcharitybyPSAK No. 109on thefoundationsof social fundsal-Falah. In this study theresearchers used amethod ofprimary and secondary data. The primary dataobtainedthrough interviewsin theaccountingandfinancial reportslookatthe foundation. The results showed thataccountingbased on theIslamicShariahas broughtconsequences onthe humanitarian aspectof theaccountingandinfaqzakat/charity. Thus,accountingandinfaqcharity/almsto stimulatebehaviorsof individualsaround theenvironmentis alwaysa transformation.And accountabilityareestablished within theorganizationincludethe physical,moralandspiritual. The physical aspectof this researchin the formof financial statementswhile themoralandspiritualaspects ofthe realizationof theorganization'saccountabilityto Godby trying torun its activitiesethicallyShari'ah. Suggestionsin this studyforfurther researchisthatfurther researchis not onlyfocused onone foundationcoursein research.In order toknow thefoundationsof social fundsin addition toal-Falah surabayaasalmshouses, dhuafahwallets, etc.. It has also beenadopted PSAK No., 109 infinancial report. And tofurther researchtheinformationshould bein along period of timein order toobtainbetterresults andinformationefektive and efficient. Keywords: moralprinciples, ethics andthe law of God