Jurnal Inovasi Ekonomi
Vol 3, No 01 (2018)

KUALITAS AKUNTANSI ZAKAT DAN INFAK/SEDEKAH DI BADAN AMIL ZAKAT NASIONAL JAWA TIMUR

Anwar, Achmad Syaiful Hidayat (Unknown)

Article Info

Publish Date
23 Apr 2018

Abstract

This study aims to evaluate Zakat and Infaq/Shodaqoh (ZIS) accounting practices at Badan Amil Zakat Nasional (BAZNAS) of East Java Province. Data collecting technique was done by using open questionnaire and analyzed by using comparative descriptive technique. Based on the analysis result, it can be concluded that ZIS accounting practice in BAZNAS East Java Province has been referring to PSAK 109 but not yet fully applied. Matters not yet implemented include accounting for impairment of zakat and infaq/shodaqoh, non-refundable receipts, non-cash receipts, and ZIS disclosuresKata Kunci: Akuntansi, ZIS, BAZNAS, PSAK 109

Copyrights © 2018




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Inovasi Ekonomi
Website

Abbrev

JIKO

Publisher

Universitas Muhammadiyah Malang

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Inovasi Ekonomi (JIKO) has been accredited by the National Journal Accreditation (ARJUNA) Managed by the Ministry of Research, Technology, and Higher Education, Republic of Indonesia, and is currently ranked 4th (Sinta 4). Indexed at Google Scholar and Dimensions. JIKO is an open-access ...