Penerapan Akuntansi Zakat dan Infak/Sedekah Berdasarkan PSAK 109 Pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Kebumen
| Main Author: | Aprillia Dewi Anggraeni |
|---|---|
| Format: | Bachelors |
| Terbitan: |
STIE Putra Bangsa
, 2018
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| Subjects: | |
| Online Access: |
http://lib.stieputrabangsa.ac.id:80/index.php?p=show_detail&id=7129 http://lib.stieputrabangsa.ac.id:80/repository/153300508.pdf |
Daftar Isi:
- Zakat is compulsory issued treasure given by muzakki in accordance with the provisions of sharia to those who deserve it (mustahiq). The purposes of this study are knowing the application Statement of Financial Accounting Standard (Pernyataan Standar Akuntansi Keuangan-PSAK) 109 against its financial report in BAZNAS Kebumen regency and knowing the appropriateness of the financial report served in BAZNAS Kebumen regency with PSAK 109. Data were collected using observation method, interview and documentation. The analytical method used were analytical descriptive and type of reseach were qualitative and quantitative. In this study the researcher compared the treatment ofzakat and infak/sedekah accounting with PSAK 109. The result of this research shows that BAZNAS Kebumen Regency has not apply the registration and preparation of its financial report in accordance with PSAK 109 on Zakat and Infak/Sedekah Accounting. Financial report of BAZNAS Kebumen regency only provides the statement of financial position and statement of fund change. Keywords: Zakat, Infak/Sedekah, Financial Report, PSAK 109