ANALISIS AKUNTABILITAS PENGELOLAAN DANA ZAKAT, INFAQ DAN SHODAQOH (Studi Kasus pada LAZISMU PDM Kab.Jombang)
| Main Author: | Syah, Rida Firman |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/15017/ |
Daftar Isi:
- This research is a descriptive study with the title “accountability analisys in the management of charity, infaq, and shodaqoh”(case study at Lazismu PDM kab. Jombang. This research aimed to describe how to manage accountability charity, Infaq and Shodaqoh at Lazismu PDM Kab. Jombang. The types of data used in this research is primary data and secondary data. Results of the study showed that management accountability of charity, infaq, and shodaqoh at Lazismu PDM kab. Jombang from indicators that was used is trustful in which consist of format financial report, completeness of financial report, appropriately and efficiently financial management regulations. From the first indicator is already met all of them. Professional supervision of manufacture comprising financial report, financial report comparison presented last two years, making notes financial report, using the accrual principle. Of these indicators are not presented only comparative financial report on the last two years. And the last indicator is composed of transparent transactions are recorded based on the evidence , financial report audited, financial report audit conducted by external auditors, disclosure of financial and non- financial information. From this last indicator that not only meet financial report audits conducted by external auditors. With these results we can conclude that PDM Lazismu kab.Jombang in the management of zakat funds, infaq and shodaqoh already accountable. Based on the analysis, it can be concluded that the Zakat fund management accountability, and shodaqoh Lazismu Infaq PDM Kab.Jombang accountable has to be said.