Kontigensi: Jurnal Ilmiah Manajemen
Vol 8 No 2 (2020): Kontigensi: Jurnal Ilmiah Manajemen

Analysis of Management and Utilization of Non-Halal Funds

Andika Rusli (Accounting Study Program, University of Muhammadiyah Palopo)
Sri Ayu Astuti AP (Accounting Study Program, University of Muhammadiyah Palopo)
I Ketut Patra (Development Economics Study Program, University of Muhammadiyah Palopo)



Article Info

Publish Date
01 Nov 2020

Abstract

The purpose of this study is to find out how the practice of managing and utilizing non-halal funds at BAZNAS Palopo City for the last three years, namely 2018 to 2020, and its compliance with PSAK 109. The method used is descriptive qualitative with an inductive approach. This study found that BAZNAS has managed and utilized its non-halal funds properly and is by PSAK 109. However, its utilization from 2018 to 2020 has not been distributed because the receipts are only small; later, humans should not consume it if distributed. More widely used for roads, bridges, and latrines, including office building maintenance.

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Journal Info

Abbrev

JIMK

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

Description

The scope of Kontigensi: Jurnal Ilmiah Manajemen journal covering the field Business and Management. Topic related to these fields can be Business and Management, entrepreneurship, finance, and financial services, human resource management, marketing, industrial relations, insurance, intellectual ...