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.

    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.

    Baca Full Text klik disini
    [thumbnail of S_PEA_1306699_Title.pdf] Text
    S_PEA_1306699_Title.pdf
    Download (363kB)
    [thumbnail of S_PEA_1306699_Table_of_Content.pdf] Text
    S_PEA_1306699_Table_of_Content.pdf
    Download (130kB)
    [thumbnail of S_PEA_1306699_Abstract.pdf] Text
    S_PEA_1306699_Abstract.pdf
    Download (101kB)
    [thumbnail of S_PEA_1306699_Chapter1.pdf] Text
    S_PEA_1306699_Chapter1.pdf
    Download (185kB)
    [thumbnail of S_PEA_1306699_Chapter2.pdf] Text
    S_PEA_1306699_Chapter2.pdf
    Restricted to Staf Perpustakaan
    Download (358kB)
    [thumbnail of S_PEA_1306699_Chapter3.pdf] Text
    S_PEA_1306699_Chapter3.pdf
    Download (231kB)
    [thumbnail of S_PEA_1306699_Chapter4.pdf] Text
    S_PEA_1306699_Chapter4.pdf
    Restricted to Staf Perpustakaan
    Download (506kB)
    [thumbnail of S_PEA_1306699_Chapter5.pdf] Text
    S_PEA_1306699_Chapter5.pdf
    Download (106kB)
    [thumbnail of S_PEA_1306699_Bibliography.pdf] Text
    S_PEA_1306699_Bibliography.pdf
    Download (81kB)
    [thumbnail of S_PEA_1306699_Appendix.pdf] Text
    S_PEA_1306699_Appendix.pdf
    Restricted to Staf Perpustakaan
    Download (135kB)
    Official URL: http://repository.upi.edu
    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

    Actions (login required)

    View Item View Item