Academica : Journal of Multidisciplinary Studies
Vol 3, No 1 (2019)

KESESUAIAN PENGELOLAAN DANA ZAKAT INFAQ SEDEKAH DENGAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) 109 PADA LEMBAGA AMIL ZAKAT (LAZ) HARAPAN UMAT BOYOLALI

Lestari, Indah Puji (Unknown)
Febriyanti, Yuliana (Unknown)



Article Info

Publish Date
01 Dec 2019

Abstract

The purpose of this study was to analyze the implementation of zakat, infaq, and shadaqah accounting based on the Statement of Financial Accounting Standards (PSAK) 109 in the financial statements prepared by the Amil Zakat Institution (LAZ) Harapan Umat in Boyolali district. The method used is descriptive qualitative by comparing the financial statements prepared by the Amil Zakat Institute (LAZ) Harapan Umat and Statement of Financial Accounting Standards (PSAK) 109. The data collection method uses interviews related to related documents. The results showed some differences in the accounting process as well as the presentation of financial statements conducted by the Amil Zakat Institute (LAZ) Harapan Umat. There are some components of financial statements that are not appropriate starting Statement of Financial Accounting Standards (PSAK) 109. The main factor of the Amil Zakat Institution (LAZ) Harapan Umat has not provided financial reports in accordance with the Statement of Financial Accounting Standards (PSAK) 109 because they do not have source management skilled human resources and obtaining Statement of Financial Accounting Standards (PSAK) 109.Keywords: Financialstatements;Statement ofFinancialAccountingStandards (PSAK) 109;Amil Zakat Institution (LAZ).The purpose of this study was to analyze the implementation of zakat, infaq, and shadaqah accounting based on the Statement of Financial Accounting Standards (PSAK) 109 in the financial statements prepared by the Amil Zakat Institution (LAZ) Harapan Umat in Boyolali district. The method used is descriptive qualitative by comparing the financial statements prepared by the Amil Zakat Institute (LAZ) Harapan Umat and Statement of Financial Accounting Standards (PSAK) 109. The data collection method uses interviews related to related documents. The results showed some differences in the accounting process as well as the presentation of financial statements conducted by the Amil Zakat Institute (LAZ) Harapan Umat. There are some components of financial statements that are not appropriate starting Statement of Financial Accounting Standards (PSAK) 109. The main factor of the Amil Zakat Institution (LAZ) Harapan Umat has not provided financial reports in accordance with the Statement of Financial Accounting Standards (PSAK) 109 because they do not have source management skilled human resources and obtaining Statement of Financial Accounting Standards (PSAK) 109.

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Journal Info

Abbrev

academica

Publisher

Subject

Education Other

Description

Academica : Journal of Multidisciplinary Studies is a multidisciplinary journal published by the State Islamic Institute of Surakarta ( IAIN Surakarta). First published in 2017, Academica is published twice a year (January-June and July - December). ...