Kesesuaian Akuntansi Zakat, Infak dan Sedekah Dengan PSAK 109 BAZNAS Kabupaten Tulungagung

JAS (Jurnal Akuntansi Syariah)

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Title Kesesuaian Akuntansi Zakat, Infak dan Sedekah Dengan PSAK 109 BAZNAS Kabupaten Tulungagung
 
Creator Susilowati, Lantip
Khofifa, Fatimatul
 
Subject Accounting Treatment
Zakat
Infaq
Alms
PSAK 109
 
Description The potential for receiving zakat, infaq and alms funds in Tulungagung is growing rapidly. This shows that the level of trust in the management of zakat, infaq and alms funds is quite high. This study aims to examine the suitability of the application of PSAK 109 in the National Zakat Agency Tulungagung Regency. The method used in this research is a descriptive qualitative approach. Sources of data used are interviews, observation and documentation. The results showed that the accounting treatment at National Zakat Agency Tulungagung Regency included the receipt and expenditure of zakat, infaq and alms which was recognized as the amount of cash received and disbursed, presented and disclosed on the financial statements. Recognition and measurement of accounting treatment at National Zakat Agency Tulungagung Regency are in accordance with PSAK 109, while its presentation and disclosure are not fully in accordance with PSAK 109. The main obstacle faced is the limited qualified human resources and still uses a manual system in making financial reports.
 
Publisher LPPM Publishing & Printing
 
Date 2020-12-16
 
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/246
10.46367/jas.v4i2.246
 
Source JAS (Jurnal Akuntansi Syariah); Vol 4 No 2 (2020): JAS (Jurnal Akuntansi Syariah) - December; 162-180
2657-1676
2549-3086
 
Language eng
 
Relation https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/246/231
 
Rights Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah)
http://creativecommons.org/licenses/by-nc-sa/4.0/
 

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