Anisa Rahmawati, - (2024) ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 109 PADA LAZ DOMPET DHUAFA REPUBLIKA. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana penerapan Pernyataan Standar Akuntansi Keuangan Nomor 109 dalam pengelolaan keuangan yang mengatur pengakuan, pengukuran, penjualan, penyaluran, sedekah jasa, penyajian, dan pengungkapan. Penelitian ini dilakukan pada Lembaga Amil Zakat Dompet Dhuafa Republika dengan menggunakan jenis penelitian kualitatif dengan metode studi kasus. Pengumpulan data dilakukan dengan wawancara dengan beberapa informan terkait dan telaah dokumen. Analisis data menggunakan model Miles and Huberman yaitu data reduction, data display, dan conclusion drawing. Hasil penelitian ini menunjukkan bahwa LAZ Dompet Dhuafa Republika telah melaksanakan PSAK 109 dengan baik, namun dalam dimensi penyajian, Catatan Atas Laporan Keuangan tidak ditampilkan, jika ingin mengetahui bagaimana Catatan Atas Laporan Keuangan, harus ada pengajuan khusus ke LAZ Dompet Dhuafa Republika. This research aims to find out how the Statement of Financial Accounting Standards Number 109 is implemented in financial management which regulates recognition, measurement, sales, distribution, services, presentation and disclosure. This research was conducted at the Lembaga Amil Zakat Dompet Dhuafa Republika using qualitative research with the case study method. Data collection was carried out by interviews with several relevant informants and document review. Data analysis uses the Miles and Huberman model, namely data reduction, data display, and conclusion drawing. The results of this research show that LAZ Dompet Dhuafa Republika has implemented PSAK 109 well, but in the presentation dimension, the Notes to the Financial Report are not displayed. If you want to know how the Notes to the Financial Report are, you must make a special submission to LAZ Dompet Dhuafa Republika.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?view_op=new_profile&hl=en ID SINTA Dosen Pembimbing Ajang Mulyadi: 6745802 Raden Dian Hardiana: 6735511 |
| Uncontrolled Keywords: | PSAK 109, pengelolaan keuangan, Lembaga Amil Zakat PSAK 109, financial management, Lembaga Amil Zakat |
| Subjects: | H Social Sciences > HF Commerce L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Anisa Rahmawati |
| Date Deposited: | 03 Oct 2024 08:09 |
| Last Modified: | 07 Oct 2024 06:01 |
| URI: | http://repository.upi.edu/id/eprint/126661 |
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