Indonesian Journal of Economic & Management Sciences (IJEMS)
Vol. 2 No. 2 (2024): April 2024

Analysis of the Implementation of Zakat, Infaq and Alms Accounting Based on PSAK 109 in Lazismu Tasikmalaya City

Rijalul Khaer (Universitas Mayasari Bakti)
Atep Firmansyah (Universitas Mayasari Bakti)
Edi Wayudin (Universitas Mayasari Bakti)

Article Info

Publish Date
23 May 2024

Abstract

This research is a qualitative descriptive study to analyze the accounting practices of zakat, infaq and alms in Lazismu, Tasikmalaya City. The data collection method for this research is field research through interviews, observation and literature study. Interviews were conducted with the leadership and finance department of Lazismu. The results of this research indicate that not all points of PSAK 109 have been implemented by Lazismu Tasikmalaya City. The discrepancy is in the recognition of infaq and non-cash alms, namely that amil funds are separated when the muzaki determines the mustahik and distributes related accounting policies in the notes to the financial statements

Copyrights © 2024




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Indonesian Journal of Economic & Management Sciences (IJEMS)
Website

Abbrev

ijems

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Indonesian Journal of Economic & Management Sciences (IJEMS) is a scientific journal managed by the Formosa Publisher. This journal promotes disseminating research results in all economic, management, business, accounting, law, and Finance areas. The journal includes, but is not limited to the ...