PENERAPAN AKUNTANSI ZAKAT DAN INFAK ATAU SEDEKAH BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 109 PADA BADAN AMIL ZAKAT NASIONAL KABUPATEN OGAN ILIR (STUDI KASUS PENGELOLA BAZNAS KABUPATEN OGAN ILIR)

HANRATAMA, BRIANSYAH and Meutia, Inten and Syathiri, Ahmad (2023) PENERAPAN AKUNTANSI ZAKAT DAN INFAK ATAU SEDEKAH BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 109 PADA BADAN AMIL ZAKAT NASIONAL KABUPATEN OGAN ILIR (STUDI KASUS PENGELOLA BAZNAS KABUPATEN OGAN ILIR). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to determine the understanding of the management of the National Amil Zakat Agency (BAZNAS) in Ogan Ilir Regency regarding the implementation of PSAK No.109. The data used in this study were primary data, obtained through direct interviews with relevant parties involved in zakat, infak, or alms accounting policies, namely the Deputy Chairman 1 for Collection, Deputy Chairman 4 for Secretariat and Human Resources, and the Head of Finance and Treasurer General. The data analysis technique used in this study includes Data Reduction, Data Display, Conclusion, and Verification. The results of this study indicate that the training provided by BAZNAS at the provincial level and the financial report format prepared by BAZNAS at the national level have helped and facilitated BAZNAS Ogan Ilir in preparing financial reports in accordance with PSAK 109. However, in practice, there are still staff members of BAZNAS Ogan Ilir who have a limited understanding and skills in preparing financial reports in accordance with PSAK 109. Furthermore, it can be said that BAZNAS Ogan Ilir has implemented PSAK 109 in its financial reports, and based on the Shariah Enterprise Theory, BAZNAS Ogan Ilir has fulfilled its accountability to both Direct Stakeholders and Indirect Stakeholders.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Akuntansi zakat dan infak atau sedekah, PSAK 109, BAZNAS
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Briansyah Hanratama
Date Deposited:	12 Jul 2023 02:41
Last Modified:	12 Jul 2023 02:41
URI:	http://repository.unsri.ac.id/id/eprint/115658

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