EVALUASI PERLAKUAN AKUNTANSI ZAKAT PADA LEMBAGA PENGELOLA ZAKAT DI BAITUL MAAL (BMA) ASSALAM KABUPATEN MALANG
| Main Author: | Muthoharoh, Wiwin |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2012
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14645/ |
Daftar Isi:
- The purpose of this research is to investigate the accounting treatment of Zakat and analyze the application of PSAK No 109 on Baitul Maal Assalam Malang financial statement. This type of research that is conducted on this study is descriptive research. On this research,the researchers conduct to study on analysis of the research object, so that it is able to elaborate the condition of the research object. The analysis unit on this research is zakat. The unit,which is investigated comprises to recording identification, recognition, measurement, presentation and disclosure in accordance to PSAK No 109 The result of this research revealed that the accounting treatment of zakat, comprises to recognition process identification, measurement, distribution, presentation and disclosure which is applied on Baitul Maal Assalam Malang that has in accordance to PSAK No 109.