Daftar Isi: ANALISIS PERLAKUAN AKUNTANSI ZAKAT PADA BAITUL MAAL HIDAYATULLAH STUDI PADA LEMBAGA AMIL ZAKAT ( BMH ) DAU MALANG

Daftar Isi:

This research is a descriptive study, the unit of analysis in this study is zakat. Writers interested in reviewing the accounting treatment zakat made by LAZ Baitul Maal Hidayatullah Malang. The purpose of this study is to analyze the accounting treatment meliputu zakat recognition, measurement, recording and reporting in the financial statements that had been applied by the Baitul Maal Hidayatullah amil zakat Malang. The results of this study indicate that the process of recognition, LAZ Baitul Maal Hidayatullah Malang using basic cash (cash basis). In the collection of zakat, Laz uses self-assessment system. For measurements using nishab Laz is 85 grams of gold grading 2.5% zakat. While in the recording, each transaction either acceptance or use of zakat funds recorded in the general ledger cash. In the presentation, Laz financial statements consist of the source and the Use of Funds Report, Balance Sheet and Statement of Cash Flows.