Artikel

Psak 109: telaah penerapannya pada baznas kabupaten solok

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Penilaian

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National Zakat Charity Agency (BAZNAS) in Solok regency is trusted as an agency for managing zakat, infak, and alms which are received from people for it will be distributed to eligible ones. In reality, the inancial report of it is not referring to the statement of inancial accounting standards from the Indonesian Institute of Accountants (IAI), PSAK No. 109 on the accounting of zakat, infak, and sedekah. Indeed, it is still in
the simple form relecting the numbers of zakat, , infak, and sedekah that has received and given to mustahik.This research aims to apply the statement of inancial accounting standards (PSAK) No. 109 at BAZNAS,Solok regency. Descriptive qualitative was used as the design of this research. Data are obtained through interview and documents. The indings showed that the system of fund accounting records of BAZNAS, Solo
regency was still simple. It was only the records when the funds of zakat, infak, and sedekah were received and distributed. This inancial record is noted at the ledger and recapitulated in the form of withdrawal and distribution of funds. Indeed, it was a report on receipt and distribution of zakat funds. Meanwhile, a report referring to PSAK No. 109 was on the report of inancial position, changes in funds, changes in school assets,
cash low, and notes on inancial report have not been made by BAZNAS, Solok regency.

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Ketersediaan

Ima 20180061

J 297.273 Ima

Perpustakaan A. Yani

Tersedia namun tidak untuk dipinjamkan - No Loan

Informasi Detail

Judul Seri

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No. Panggil

J 297.273 Ima

Penerbit

IAIN Batusangkar : Febi IAIN Batusangkar., 2017

Deskripsi Fisik

ii ,10 hlm, 24 cm

Bahasa

Indonesia

ISBN/ISSN

19784953

Klasifikasi

297.273

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

Imara, Vol 1,No 1, Desember 2017

Subjek

PSAK 109 - Zakat
Infak or alms - BAZNAS report.

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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