Analisis penerapan akuntansi zakat dan infak/ sedekah berdasarkan PSAK 109 pada Baznas Provinsi Kepulauan Bangka Belitung

Yoldhie Lazari, (NIM. 3011511097) (2019) Analisis penerapan akuntansi zakat dan infak/ sedekah berdasarkan PSAK 109 pada Baznas Provinsi Kepulauan Bangka Belitung. skripsi thesis, Universitas Bangka Belitung.

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Abstract

This research is a qualitative descriptive research which aims to analyze the application of zakah and infaq/shadaqah accounting at the BAZNAS Bangka Belitung Island Province. The method of data collection in this research is a field research through interview, observastion, and literature view. The interview was conducted with a chairman of BAZNAS Bangka Belitung and also with the financing and reporting department. The result of this research shows that if not all the points of PSAK 109 have been applied by BAZNAS Bangka Belitung. The incompatibility are in the recognition of non-cash infaq/shadaqah, the seperation of amil fund when muzaki determines mustahik and the disclousure of various accounting policies in the notes of financial statement.

Item Type:	Thesis (skripsi)
Uncontrolled Keywords:	Zakah, Infaq/Shadaqah, PSAK 109, BAZNAS Bangka Belitung
Subjects:	H Ilmu Sosial > HF Perdagangan > HF5601 Accounting
Divisions:	SKRIPSI > Fakultas Ekonomi > Akuntansi
Depositing User:	Mr Arja Kusuma
Date Deposited:	09 Apr 2020 08:37
Last Modified:	09 Apr 2020 08:37
URI:	https://repository.ubb.ac.id/id/eprint/3421

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