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All Journal Indonesian Journal of Economic & Management Sciences (IJEMS)
Atep Firmansyah
Universitas Mayasari Bakti
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Indonesian Journal of Economic

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Analysis of the Implementation of Zakat, Infaq and Alms Accounting Based on PSAK 109 in Lazismu Tasikmalaya City Rijalul Khaer; Atep Firmansyah; Edi Wayudin
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i2.9244

Abstract

This research is a qualitative descriptive study to analyze the accounting practices of zakat, infaq and alms in Lazismu, Tasikmalaya City. The data collection method for this research is field research through interviews, observation and literature study. Interviews were conducted with the leadership and finance department of Lazismu. The results of this research indicate that not all points of PSAK 109 have been implemented by Lazismu Tasikmalaya City. The discrepancy is in the recognition of infaq and non-cash alms, namely that amil funds are separated when the muzaki determines the mustahik and distributes related accounting policies in the notes to the financial statements
Co-Authors Edi Wayudin Rijalul Khaer