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Analysis of the implementation of Indonesia Financial Accounting Standards number 109 at the National Management Agency of West Kalimantan Province

Journal of Islamic Accounting and Finance Research

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Title Analysis of the implementation of Indonesia Financial Accounting Standards number 109 at the National Management Agency of West Kalimantan Province
 
Creator Riyadhi, Baidhillah
Prasetyo, Henri
Fiorintari, Fiorintari
 
Subject —
PSAK 109; ziswaf; national zakat management agency
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Description Purpose - This research aims to determine the implementation of Indonesia Financial Accounting Standards (PSAK) 109 at the National Zakat Management Agency (Baznas) of West Kalimantan Province.Method - The research was conducted using a qualitative descriptive research method to describe events in the research field, in the form of reports and distribution of Zakat, Infaq and Shadaqah (ZIS) in 2017 and 2018, then compared with PSAK 109.   Result - The results showed that the implementation of PSAK 109 in the recognition and measurement section of Baznas in West Kalimantan Province can be stated in accordance with PSAK 109. Meanwhile, the implementation of PSAK 109 in the presentation, disclosure and component of financial statements in Baznas of West Kalimantan Province has not fully implemented PSAK 109 as a whole.Implication - The implication of this research is expected to help Baznas of West Kalimantan Province in implementing PSAK 109 so that public trust can increase in the management of ZIS funds.Originality - The uniqueness of this research compared to several previous researches can be seen from the object of research that was first conducted at Baznas of West Kalimantan Province and the research used the data in the last 2 years.
 
Publisher Universitas Islam Negeri (UIN) Walisongo Semarang
 
Contributor —
 
Date 2021-04-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Qualitative
 
Format application/pdf
 
Identifier https://journal.walisongo.ac.id/index.php/jiafr/article/view/7422
10.21580/jiafr.2021.3.1.7422
 
Source Journal of Islamic Accounting and Finance Research; Vol 3, No 1 (2021); 91-112
2714-8122
2715-0429
 
Language eng
 
Relation https://journal.walisongo.ac.id/index.php/jiafr/article/view/7422/pdf
 
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Rights Copyright (c) 2021 Journal of Islamic Accounting and Finance Research
http://creativecommons.org/licenses/by-nc-sa/4.0