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All Journal Journal of Accounting Science Jurnal Pengabdian Pada Masyarakat Jati: Jurnal Akuntansi Terapan Indonesia Prosiding Seminar Nasional Program Pengabdian Masyarakat Islamiconomic: Jurnal Ekonomi Islam
Andreani Hanjani
Universitas Muhammadiyah Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Medicine & Pharmacology Social Sciences Other

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Journal : Journal of Accounting Science

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Penerapan PSAK 109 Pelaporan Keuangan Akuntansi Zakat dan Infaq/Shadaqah pada LAZISMU Andreani Hanjani; Kholifah Nur Azizah; Barbara Gunawan
Journal of Accounting Science Vol 3 No 2 (2019): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i2.2644

Abstract

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.
Co-Authors Andika Ranto Pratama Barbara Gunawan Barbara Gunawan Dita Ari Haryati Kholifah Nur Azizah Kholifah Nur Azizah Parwoto Parwoto Puspita Dewi Wulaningrum Wardana, Linda Kusumastuti