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All Journal Biosfer: Jurnal Tadris Biologi Jurnal Al Bayan: Jurnal Jurusan Pendidikan Bahasa Arab Tadris: Jurnal keguruan dan Ilmu Tarbiyah Quagga Jurnal Pendidikan MIPA Edu Sains: Jurnal Pendidikan Sains dan Matematika Ikonomika : Jurnal Ekonomi dan Bisnis Islam Indonesian Journal of Science and Mathematics Education Jurnal TAM (Technology Acceptance Model) Journal of Biology Education JLCEdu (Journal Of Learning And Character Education)
Abdul Hamid
UIN Raden Intan Lampung
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : IKONOMIKA

 1 
IFRS Based Zakat Reporting: Adoption Rational Western Method Into Institutional Accountability Pamuncak, Mohammad Bintang; Possumah, Bayu Taufiq; Abdul Hamid, Zairihan
IKONOMIKA Vol 3, No 1 (2018)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.287 KB) | DOI: 10.24042/febi.v3i1.2512

Abstract

ABSTRACTThis study aims to evaluate the characteristics of zakat institution and proposes the adoption of International Financial Reporting Standard (IFRS) since it has developed and provides various product i.e zakat for productive purpose. This is important, considering that one of the measurement of accountability and transparency of an institution is providing brief financial report towards its beneficaries. Thereby, this study found that practically zakat institution is simillar to the SMEs, and there are 11 strandard of IFRS for SMEs that could be applicable to zakat institutionto achieve accountability and transparency. However, this study is preliminary study that proposes a conceptual frameworkwhich limited to the sharia compliance of IFRS that could be applicable to zakat Institution. Keywords: IFRS for SMEs, SMEs Criteria, Zakat InstitutionJEL Classification:
Co-Authors Ajo Dian Yusandika Aryani Dwi Kesumawardhani Asriana Edya Anggraini Bambang Sri Anggoro Bayu Taufiq Possumah, Bayu Taufiq Eka Wulandari Fauzi Hardiyansyah Masya Liza Anggita Mahmud Rudhini Mivtha Citraningrum Nila Agus Riyanto Nukhbatul Bidayati Haka Nur Endah Susilowati Nur Hidayah Pamuncak, Mohammad Bintang Putri Ayu Suryaasih Ranti Anda Riski Rara Marselina Jupon Reni Nur Rohmah Siti Mukodimah Ulfah Dina Maryati Vanny Dhea Pratiwi