Image of PENERAPAN AKUNTANSI ZAKAT DAN INFAK ATAU SEDEKAH BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 109 PADA BADAN AMIL ZAKAT NASIONAL KABUPATEN OGAN ILIR (STUDI KASUS PENGELOLA BAZNAS KABUPATEN OGAN ILIR).

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PENERAPAN AKUNTANSI ZAKAT DAN INFAK ATAU SEDEKAH BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 109 PADA BADAN AMIL ZAKAT NASIONAL KABUPATEN OGAN ILIR (STUDI KASUS PENGELOLA BAZNAS KABUPATEN OGAN ILIR).

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This research aims to determine the understanding of the management of the National Amil Zakat Agency (BAZNAS) in Ogan Ilir Regency regarding the implementation of PSAK No.109. The data used in this study were primary data, obtained through direct interviews with relevant parties involved in zakat, infak, or alms accounting policies, namely the Deputy Chairman 1 for Collection, Deputy Chairman 4 for Secretariat and Human Resources, and the Head of Finance and Treasurer General. The data analysis technique used in this study includes Data Reduction, Data Display, Conclusion, and Verification. The results of this study indicate that the training provided by BAZNAS at the provincial level and the financial report format prepared by BAZNAS at the national level have helped and facilitated BAZNAS Ogan Ilir in preparing financial reports in accordance with PSAK 109. However, in practice, there are still staff members of BAZNAS Ogan Ilir who have a limited understanding and skills in preparing financial reports in accordance with PSAK 109. Furthermore, it can be said that BAZNAS Ogan Ilir has implemented PSAK 109 in its financial reports, and based on the Shariah Enterprise Theory, BAZNAS Ogan Ilir has fulfilled its accountability to both Direct Stakeholders and Indirect Stakeholders.

Availability
Inventory Code Barcode Call Number Location Status
2307002691T115658T1156582023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1156582023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xvi, 66 hlm.; Ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
297.273 07
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi, Akuntansi Syariah
Specific Detail Info
-
Statement of Responsibility
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No other version available

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