PENERAPAN PSAK 109 PELAPORAN KEUANGAN AKUNTANSI ZAKAT DAN INFAQ/SHADAQAH PADA LAZISMU

The purpose of this study is to know the implementation of PSAK 109 at LAZISMU and to evaluate the suitability of financial report of LAZISMU with PSAK 109. The research method used in this study is descriptive qualitative. This research was conducted at LAZISMU and the information of the research w...

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Autores principales:	Andreani Hanjani, Kholifah Nur Azizah, Barbara Gunawan
Formato:	article
Lenguaje:	ID
Publicado:	Islam Institut Agama Islam Negeri Sultan Maulana Hasanuddin 2020
Materias:	the amil zakat infaq sadaqah institution of muhammadiyah, the record of financial report, the implementation of psak 109 Islam BP1-253 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/37271b82060b4321a218c1aed93318de
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spelling	oai:doaj.org-article:37271b82060b4321a218c1aed93318de2021-11-12T07:49:23ZPENERAPAN PSAK 109 PELAPORAN KEUANGAN AKUNTANSI ZAKAT DAN INFAQ/SHADAQAH PADA LAZISMU2085-36962541-412710.32678/ijei.v11i1.159https://doaj.org/article/37271b82060b4321a218c1aed93318de2020-10-01T00:00:00Zhttps://journal.islamiconomic.or.id/index.php/ijei/article/view/159https://doaj.org/toc/2085-3696https://doaj.org/toc/2541-4127The purpose of this study is to know the implementation of PSAK 109 at LAZISMU and to evaluate the suitability of financial report of LAZISMU with PSAK 109. The research method used in this study is descriptive qualitative. This research was conducted at LAZISMU and the information of the research was obtained from interviews and documentation. The results of the study show that LAZISMU mostly implements PSAK 45 about the financial report of non-profit entities where the profits are not obtained through business but are obtained from social and humanity. In reporting the financial report, LAZISMU only implements the program summary that records each zakat and infaq / sadaqah fund and the percentage given to each asnaf. This is contrast with the implementation of PSAK 109 where the record of financial report consists of the reports of financial position, changes in funds, changes in assets under management, cash flow and notes on financial statements. From the results, it is concluded that the record of financial report at LAZISMU is not fully in accordance with PSAK 109.Andreani HanjaniKholifah Nur AzizahBarbara GunawanIslam Institut Agama Islam Negeri Sultan Maulana Hasanuddinarticlethe amil zakat infaq sadaqah institution of muhammadiyah, the record of financial report, the implementation of psak 109IslamBP1-253Economics as a scienceHB71-74IDIslamiconomic: Jurnal Ekonomi Islam, Vol 11, Iss 1 (2020)
institution	DOAJ
collection	DOAJ
language	ID
topic	the amil zakat infaq sadaqah institution of muhammadiyah, the record of financial report, the implementation of psak 109 Islam BP1-253 Economics as a science HB71-74
spellingShingle	the amil zakat infaq sadaqah institution of muhammadiyah, the record of financial report, the implementation of psak 109 Islam BP1-253 Economics as a science HB71-74 Andreani Hanjani Kholifah Nur Azizah Barbara Gunawan PENERAPAN PSAK 109 PELAPORAN KEUANGAN AKUNTANSI ZAKAT DAN INFAQ/SHADAQAH PADA LAZISMU
description	The purpose of this study is to know the implementation of PSAK 109 at LAZISMU and to evaluate the suitability of financial report of LAZISMU with PSAK 109. The research method used in this study is descriptive qualitative. This research was conducted at LAZISMU and the information of the research was obtained from interviews and documentation. The results of the study show that LAZISMU mostly implements PSAK 45 about the financial report of non-profit entities where the profits are not obtained through business but are obtained from social and humanity. In reporting the financial report, LAZISMU only implements the program summary that records each zakat and infaq / sadaqah fund and the percentage given to each asnaf. This is contrast with the implementation of PSAK 109 where the record of financial report consists of the reports of financial position, changes in funds, changes in assets under management, cash flow and notes on financial statements. From the results, it is concluded that the record of financial report at LAZISMU is not fully in accordance with PSAK 109.
format	article
author	Andreani Hanjani Kholifah Nur Azizah Barbara Gunawan
author_facet	Andreani Hanjani Kholifah Nur Azizah Barbara Gunawan
author_sort	Andreani Hanjani
title	PENERAPAN PSAK 109 PELAPORAN KEUANGAN AKUNTANSI ZAKAT DAN INFAQ/SHADAQAH PADA LAZISMU
title_short	PENERAPAN PSAK 109 PELAPORAN KEUANGAN AKUNTANSI ZAKAT DAN INFAQ/SHADAQAH PADA LAZISMU
title_full	PENERAPAN PSAK 109 PELAPORAN KEUANGAN AKUNTANSI ZAKAT DAN INFAQ/SHADAQAH PADA LAZISMU
title_fullStr	PENERAPAN PSAK 109 PELAPORAN KEUANGAN AKUNTANSI ZAKAT DAN INFAQ/SHADAQAH PADA LAZISMU
title_full_unstemmed	PENERAPAN PSAK 109 PELAPORAN KEUANGAN AKUNTANSI ZAKAT DAN INFAQ/SHADAQAH PADA LAZISMU
title_sort	penerapan psak 109 pelaporan keuangan akuntansi zakat dan infaq/shadaqah pada lazismu
publisher	Islam Institut Agama Islam Negeri Sultan Maulana Hasanuddin
publishDate	2020
url	https://doaj.org/article/37271b82060b4321a218c1aed93318de
work_keys_str_mv	AT andreanihanjani penerapanpsak109pelaporankeuanganakuntansizakatdaninfaqshadaqahpadalazismu AT kholifahnurazizah penerapanpsak109pelaporankeuanganakuntansizakatdaninfaqshadaqahpadalazismu AT barbaragunawan penerapanpsak109pelaporankeuanganakuntansizakatdaninfaqshadaqahpadalazismu
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PENERAPAN PSAK 109 PELAPORAN KEUANGAN AKUNTANSI ZAKAT DAN INFAQ/SHADAQAH PADA LAZISMU

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