Telaah Penerapan PSAK 45 Dan PSAK 109 Dalam Rekonstruksi Akuntansi Pelaporan Keuangan Masjid

JAS (Jurnal Akuntansi Syariah)

View Publication Info
 
 
Field Value
 
Title Telaah Penerapan PSAK 45 Dan PSAK 109 Dalam Rekonstruksi Akuntansi Pelaporan Keuangan Masjid
 
Creator Yanuar AR, Fuad
Hanifah, Widad Sarah
 
Subject PSAK 45
PSAK 109
Mosque Accounting
Accounting Reconstruction
 
Description This research discusses the use of PSAK 45 and PSAK 109 in mosque financial reporting. The discussion focused on the concept of comprehensive and ideal implementation of mosque financial reporting. The results of the literature review of PSAK 45 and PSAK 109 ideally mosque financial statements should use PSAK 45 because the assumptions and management of mosques are far more complex sources and their use is not only about zakat and its distribution. However, the side of the simplicity of reporting and not reducing PSAK 45 rules is important in the disclosure and financial reporting of mosques. The mosque is also a zakat distribution body for reporting using PSAK 109 in a separate section.
 
Publisher LPPM Publishing & Printing
 
Date 2020-06-25
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/208
10.46367/jas.v4i1.208
 
Source JAS (Jurnal Akuntansi Syariah); Vol 4 No 1 (2020): JAS (Jurnal Akuntansi Syariah) - June; 45-55
2657-1676
2549-3086
 
Language eng
 
Relation https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/208/204
 
Rights Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah)
http://creativecommons.org/licenses/by-nc-sa/4.0/
 

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us

Twitter

Copyright © 2015-2018 Simon Fraser University Library