Dimas Aditya Wijayanto, - (2018) IMPLEMENTASI STANDAR AKUNTANSI ZAKAT PSAK 109 PADA BADAN AMIL ZAKAT NASIONAL PROVINSI JAWA BARAT. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Fenomena banyaknya jumlah Organisasi Pengelola Zakat (OPZ) memberi dampak kepada berbagai pihak untuk mengetahui lebih jauh tentang pengelolaan zakat, infak/sedekah khususnya transparan pelaporan keuangan. Ikatan Akuntan Indonesia telah mengeluarkan standar Akuntansi mengenai pelaporan keuangan zakat, infak/sedekah yang tercantum dalam PSAK 109. Penelitian ini bertujuan untuk menganalisis implementasi standar akuntansi zakat PSAK No. 109 pada BAZNAS Provinsi Jawa Barat (Jabar) dengan menggunakan teknik analisis data deskriptif. Penelitian ini menggunakan data sekunder, sumber data sekunder yang dimaksud adalah laporan keuangan BAZNAS Provinsi Jabar tahun 2017. Hasil penelitian adalah BAZNAS Provinsi Jabar telah menyusun laporan keuangan sesuai dengan PSAK 109, baik dalam pengakuan dan pengukuran, penyajian, pengungkapan, dan komponen laporan keuangan. Akan tetapi masih ada kekurangan yaitu penyajian dana nonhalal belum disajikan dalam laporan perubahan dana nonhalal. ;---The phenomenon of the large number of Zakat Management Organizations (ZMO) has an impact on various parties to find out more about zakat management, infaq / alms especially transparent financial reporting. The Indonesian Institute of Accountants has issued Accounting standards regarding zakat financial reporting, infaq / alms which are listed in SFAS 109. This study aims to analyze the implementation of zakat accounting standards SFAS 109 in BAZNAS West Java Province (West Java) using descriptive data analysis techniques. This study used secondary data, secondary data sources in question are financial reports BAZNAS West Java Province 2017. The results of the research are West Java Province BAZNAS has prepared financial statements in accordance with PSAK 109, both in the recognition and measurement, presentation, disclosure and components of financial statements. However, there are still deficiencies, namely the presentation of non-legal funds has not been presented in the report on changes in non-legal funds.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | No. Panggil : S EKI DIM i-2019; Pembimbing : I. HJeraeni, II. Aneu; NIM. : 1306006. |
| Uncontrolled Keywords: | Standar akuntansi, zakat, infak, laporan keuangan, accounting standard, zakat, infak, financial statement. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Ilmu Ekonomi dan Keuangan Islam |
| Depositing User: | Isma Anggini Saktiani |
| Date Deposited: | 09 Jan 2020 01:51 |
| Last Modified: | 09 Jan 2020 01:51 |
| URI: | http://repository.upi.edu/id/eprint/44159 |
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