Budgeting: Jurnal Akuntansi Syariah
Vol 4 No 1 (2023): Budgeting: Jurnal Akuntansi Syariah, Juni 2023

Implementasi Upaya Pemerintah dalam Peningkatan Kesadaran Membayar Zakat Berdasarkan PSAK 109 pada Baznas Kota Pangkalpinang

Hendarti Tri Setyo Mulyani (STIE-IBEK PANGKALPINANG)
Yuni Iswanto (ISB ATMA LUHUR)

Article Info

Publish Date
29 Jun 2023

Abstract

Abstract-This research is a qualitative descriptive research whichaims to analyze the application of zakah and infaq/shadaqahaccounting at the BAZNAS Pangkalpinang City.The method of data collection in this research is a field researchthrough interview, observastion, and literature view. The interviewwas conducted with a leader of BAZNAS Pangkalpinang City andalso with the financing and executor reporting department andadministration.The result of this research shows that if not all the points of PSAK109 have been applied by BAZNAS Pangkalpinang City. Theincompatibility are in the recognition of non-cash infaq/shadaqah, theseperation of amil fund when muzaki determines mustahik and thedisclousure of various accounting policies in the notes of financialstatement.

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Journal Info
Budgeting: Jurnal Akuntansi Syariah
Website

Abbrev

BDG

Publisher

IAIN Syaikh Abdurrahman Siddik Bangka Belitung

Subject

Religion Education Social Sciences

Description

Budgeting: Jurnal Akuntansi Syariah specializes in Islamic accounting, financial accounting, audit accounting, tax accounting, public sector accounting, capital market, investment, management and sharia business and is intended to communicate original research and current issues on the subject. This ...