Skripsi

PERLAKUAN AKUNTANSI ZAKAT PADA BAZNAS KOTA PALEMBANG.

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Penilaian

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This study aims to find out how zakat accounting is treated at BAZNAS Palembang City. The type of research used in this study is a type of qualitative research, with a qualitative descriptive approach. The data collection method used in this study is through direct observation, interviews, and documentation. The results of the study can be concluded that the treatment and application of zakat accounting at BAZNAS Palembang uses a recording system, namely manual and computerized recording. The accounting measurements at BAZNAS Palembang use measurement methods, namely cash-based and accrual-based (accrual basis). In presenting BAZNAS Palembang, the presentation is in accordance with PSAK 109, which consists of a statement of financial position (balance sheet), a report on changes in funds, a report on changes in assets under management, a statement of cash flows, and notes to financial statements. Disclosure of financial statements is carried out in accordance with the provisions of PSAK 109 detailing sources of funds, especially zakat funds that exist during one financial reporting period.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307005619	T118404	T1184042023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1184042023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2023

Collation

xiii, 87 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

297.273 07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi
Ekonomi Syariah, Zakat

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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