ANALISIS PENERAPAN PSAK 109 TENTANG AKUNTANSI ZAKAT DAN INFAK/SEDEKAH (STUDI KASUS PADA BADAN AMIL ZAKAT NASIONAL PROVINSI SUMATERA SELATAN (BAZNAS SUMSEL))

PRASETIO, HARDEL and Abukosim, Abukosim and Subeki, Ahmad (2018) ANALISIS PENERAPAN PSAK 109 TENTANG AKUNTANSI ZAKAT DAN INFAK/SEDEKAH (STUDI KASUS PADA BADAN AMIL ZAKAT NASIONAL PROVINSI SUMATERA SELATAN (BAZNAS SUMSEL)). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the accounting treatment of zakat and infak / alms at the National Amil Zakat Agency of South Sumatra Province (BAZNAS SUMSEL) and its compliance with PSAK 109 on Accounting for Zakat and Infak / Sedekah. The research method used is descriptive qualitative method which analyze the data of zakat management report and infak / alms on BAZNAS SUMSEL. It includes analysis of recognition, measurement, presentation, and disclosure as well as conclusion about how the accounting treatment of zakat and infak / alms and its accordance with PSAK 109. In general, the accounting treatment of BAZNAS SUMSEL is not in accordance with PSAK 109. BAZNAS SUMSEL uses the application of BAZNAS (SIMBA) information management system in its financial reporting, where the financial statements in BAZNAS SUMSEL only consist of reports of receipt and distribution of zakat funds and operational reports of BAZNAS. The preparation process of financial statements in BAZNAS SUMSEL starts from data entry muzakki, transaction data collection and conducted data recording on SIMBA application so it becomes a financial report and an accountability report of BAZNAS SUMSEL

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: PSAK 109, Zakat accounting, infak, sedekah, BAZNAS
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mrs Furika Furika
Date Deposited: 10 Jul 2019 07:51
Last Modified: 12 Aug 2019 03:54
URI: http://repository.unsri.ac.id/id/eprint/79

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