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ANALISIS PENERAPAN AKUNTANSI ZAKAT PADA LEMBAGA AMIL ZAKAT (LAZ) UNIT PENGUMPULAN ZAKAT (UPZ) KEMENTERIAN AGAMA KABUPATEN MALANG

Jurnal Ilmiah Riset Akuntansi

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Title ANALISIS PENERAPAN AKUNTANSI ZAKAT PADA LEMBAGA AMIL ZAKAT (LAZ) UNIT PENGUMPULAN ZAKAT (UPZ) KEMENTERIAN AGAMA KABUPATEN MALANG
 
Creator Kasalo, Hikmah Fitri
Afifudin, Afifudin
Sari, Arista Fauzi Kartika
 
Description ABSTRACTThis study was conducted to analyze the application of zakat accounting to the zakat amil institutions (LAZ) of the Zakat Collection Unit (UPZ) Ministry of Religion in Malang, namely BAZNAS. The subjects in this study were LAZ Treasurer, Finance Staff, Finance Manager and Recognition. This type of research is a case study with descriptive analysis method based on primary data obtained by a combination of depth interviews, documentation, direct observation and secondary data. Based on the results of the analysis and discussion it has been concluded that the application of PSAK 109 in BAZNAS Malang Regency is not yet fully appropriate because the accounting process is in accordance with the accounting generally applied, the recognition and measurement of zakat funds do not recognize impairment of non-cash zakat as amil loses or deduction of zakat funds, recognition and measurement of infak/alms funds do not recognize impairment of non-cash infaq/alms as amil fund losses or deduction of infak funds, the disclosure does not make notes on the financial statements, but in the presentation is in accordance with PSAK 109.Keywords: Zakat Accounting, PSAK 109.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2020-08-15
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/8451
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 9, No 08 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/8451/7013
 
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