JAS (Jurnal Akuntansi Syariah)
Vol 4 No 1 (2020): JAS (Jurnal Akuntansi Syariah) - June

Telaah Penerapan PSAK 45 Dan PSAK 109 Dalam Rekonstruksi Akuntansi Pelaporan Keuangan Masjid

Fuad Yanuar AR (STAIA Syubbanul Wathon Magelang)
Widad Sarah Hanifah (STAIA Syubbanul Wathon Magelang)

Article Info

Publish Date
25 Jun 2020

Abstract

This research discusses the use of PSAK 45 and PSAK 109 in mosque financial reporting. The discussion focused on the concept of comprehensive and ideal implementation of mosque financial reporting. The results of the literature review of PSAK 45 and PSAK 109 ideally mosque financial statements should use PSAK 45 because the assumptions and management of mosques are far more complex sources and their use is not only about zakat and its distribution. However, the side of the simplicity of reporting and not reducing PSAK 45 rules is important in the disclosure and financial reporting of mosques. The mosque is also a zakat distribution body for reporting using PSAK 109 in a separate section.

Copyrights © 2020




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
503.31 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
JAS (Jurnal Akuntansi Syariah)
Website

Abbrev

jas

Publisher

Sekolah Tinggi Ilmu Ekonomi Syariah Bengkalis

Subject

Economics, Econometrics & Finance

Description

(JAS) Jurnal Akuntansi Syariah berkaitan dengan aspek: Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi dan Manajemen Keuangan Syariah, Perbankan, Akuntansi Sektor Publik, Akuntansi Zakat, Corporate Governance, Sustainability Reporting, Etika dan Profesionalisme, Auditing, Pasar Modal dan ...