Penerapan Akuntansi Zakat dan Infak/Sedekah pada Badan Amil Zakat Nazional (BAZNAS) Kota Gorontalo

Al-Buhuts (e-Journal)

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Title Penerapan Akuntansi Zakat dan Infak/Sedekah pada Badan Amil Zakat Nazional (BAZNAS) Kota Gorontalo
 
Creator Bakri, Bakri
 
Subject Zakat Accounting
Infaq / Alms
Statement of Financial Accounting Standards 109
 
Description The National Zakat Agency (BAZNAS) of Gorontalo city was formed, to collect zakat and infaq / alms funds and distribute them according to the guidance of Al-Qur'an and Al-Hadith. This study aims to determine whether the application of zakat and infaq accounting by Gorontalo city BAZNAS has been applied based on the Statement of Financial Accounting Standards 109 of  2008. From the results of research conducted by direct observation, interviews, and documentation, it is found that not yet fully applying accounting for zakat, infaq and in accordance with the Statement of Financial Accounting Standards 109 of 2008, namely journal recording for non-halal funds that are recognized as an addition to infa funds. In addition, the report on changes in funds does not present reports on changes in non-halal funds and reports on changes in assets under management. This is due to several obstacles faced by amil, namely regarding the Management Information System of the National Amil Zakat Agency (SIMBA) and also does not really understand the accounting for zakat and alms in accordance with the Statement of Financial Accounting Standards 109
 
Publisher Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo
 
Date 2019-12-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.iaingorontalo.ac.id/index.php/ab/article/view/2047
10.30603/ab.v15i2.2047
 
Source Al-Buhuts; Vol. 15 No. 2 (2019): Volume 15 No 2 Desember 2019; 183-199
2442-823X
1907-0977
 
Language eng
 
Relation http://journal.iaingorontalo.ac.id/index.php/ab/article/view/2047/1135
 
Rights Copyright (c) 2019 Al-Buhuts
 

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