ANALISIS PENERAPAN AKUNTANSI ZAKAT DAN INFAK/SEDEKAH BERDASARKAN PSAK 109 TENTANG AKUNTANSI ZAKAT DAN INFAK/SEDEKAH: Studi Pada Sinergi Foundation

Anistia Wianti, - (2018) ANALISIS PENERAPAN AKUNTANSI ZAKAT DAN INFAK/SEDEKAH BERDASARKAN PSAK 109 TENTANG AKUNTANSI ZAKAT DAN INFAK/SEDEKAH: Studi Pada Sinergi Foundation. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan untuk mendeskripsikan bagaimana penerapan akuntasi zakat dan infak/sedekah berdasarkan PSAK 109 tentang akuntansi zakat dan infak/sedekah pada Sinergi Foundation. Metode yang digunakan ialah deskriptif kualitatif. Teknik pengumpulan data yang digunakan penelitian ini adalah wawancara, studi dokumentasi dan studi literatur. Untuk analisis data dilakukan analisis deskriptif kualitatif. Teknik pengujian kredibilitas data yang digunakan adalah tringulasi. Hasil penelitian menunjukkan bahwa Sinergi Foundation cukup menerapkan akuntansi zakat dan infak/sedekah berdasarkan PSAK 109 tentang zakat dan infak/sedekah. ..... This study aims to describe how the application of zakat and infaq / alms accounts is based on PSAK 109 on the accounting of zakat and infaq / alms in the Synergy Foundation. The method used is qualitative descriptive. Data collection techniques used in this study were interviews, documentation studies and literature studies. For data analysis, qualitative descriptive analysis was carried out. Data credibility testing technique used is tringulation. The results of the study show that the Sinergi Foundation simply applies the accounting of zakat and infaq / alms based on PSAK 109 concerning zakat and infaq / alms.

Item Type: Thesis (S1)
Additional Information: No. Panggil : S PEA ANI a-2018; Pembimbing I. Yayat Supriyatna, II. Umar Faruk; NIM : 1306699
Uncontrolled Keywords: Akuntansi Zakat dan Infak/Sedekah, PSAK 109, Zakat and Infaq / Alms Accounting
Subjects: B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: Mr Tatang Saja
Date Deposited: 02 Dec 2019 04:03
Last Modified: 02 Dec 2019 04:03
URI: http://repository.upi.edu/id/eprint/43754

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