PERLAKUAN AKUNTANSI ZAKAT PADA BAZNAS KOTA PALEMBANG

APRIANI, SRI and Aspahani, Aspahani (2023) PERLAKUAN AKUNTANSI ZAKAT PADA BAZNAS KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to find out how zakat accounting is treated at BAZNAS Palembang City. The type of research used in this study is a type of qualitative research, with a qualitative descriptive approach. The data collection method used in this study is through direct observation, interviews, and documentation. The results of the study can be concluded that the treatment and application of zakat accounting at BAZNAS Palembang uses a recording system, namely manual and computerized recording. The accounting measurements at BAZNAS Palembang use measurement methods, namely cash-based and accrual-based (accrual basis). In presenting BAZNAS Palembang, the presentation is in accordance with PSAK 109, which consists of a statement of financial position (balance sheet), a report on changes in funds, a report on changes in assets under management, a statement of cash flows, and notes to financial statements. Disclosure of financial statements is carried out in accordance with the provisions of PSAK 109 detailing sources of funds, especially zakat funds that exist during one financial reporting period.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Akuntansi , Zakat, Keuangan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Sri Apriani
Date Deposited:	18 Jul 2023 05:30
Last Modified:	18 Jul 2023 05:30
URI:	http://repository.unsri.ac.id/id/eprint/118404

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