Jurnal Mahasiswa Kreatif
Vol. 1 No. 4 (2023): Juli : Jurnal Mahasiswa Kreatif

Penerapan Akuntansi Zakat Dan Infaq/Sedekah (PSAK 109) Pada Baitul Mal Kota Langsa

Rosna Dewi (Universitas Samudra)
Nasrul Kahfi Lubis (Universitas Samudra)
Muhammad Salman (Universitas Samudra)



Article Info

Publish Date
24 Jun 2023

Abstract

This research was conducted in Baitul Mal Kota Langsa. This study aims to analyze how the application of accounting applied by Baitul Mal Kota Langsa is in accordance with PSAK No. 109. The analysis method in this study uses qualitative methods with data collection methods through interviews and documentation. The results of this study show that the application of Zakat and Infaq / Alms Accounting (Psak 109) in Baitul Mal Kota Langsa is not in accordance with the statement of Financial Accounting Standards (PSAK) Number 109 concerning Accounting for zakat and Infaq / alms which uses all components of financial statements, but Baitul Mal Kota Langsa, amil has separated between Zakat Funds and Infaq / Alms Funds in recording financial statements but the financial statements are still traditional.

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Journal Info

Abbrev

jmk-widyakarya

Publisher

Subject

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Description

Ilmu Sosial Humaniora, Pertanian, Kesehatan, Peternakan, perikanan, Politik, Pendidikan, Ilmu Teknik, Teknik Elektro dan Informatika, Desain Komunikasi Visual, Manajemen, Ekonomi dan Akuntansi, Kewirausahaan dan ...