ANALISIS PENERAPAN PSAK 101 TERHADAP PELAPORAN KEUANGAN DANA ZAKAT, INFAQ/SEDEKAH (ZIS) PADA BAZNAS KABUPATEN SUKABUMI
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Institusion

Universitas Muhammadiyah Sukabumi

Author

Widyaningrum, Arsita

Subject

HF5601 Accounting 

Datestamp

2018-10-08 07:26:39 

Abstract :
The Indonesian Institute of Accountants (IAI) has issued a regulation concerning the financial reporting of sharia institutions in PSAK 101 which includes the standard rules for making amil financial statements. This research was conducted at BAZNAS of Sukabumi Regency which have fund source from zakat fund, infak / alms. This research was conducted with the aim to find out whether in making amil financial report in BAZNAS Sukabumi Regency has used PSAK 101 as the accounting standard of zakat and whether human resources in BAZNAS Sukabumi Regency has been filled by competent person in their field, so all the tasks and work that related to zakah accounting can be well resolved. This research uses qualitative method with descriptive approach. The result of this research is BAZNAS Sukabumi Regency has used PSAK 101 as financial reporting standard. But for human resources in BAZNAS Sukabumi district still need more amount to sustain all activities related to BAZNAS finance. 

File :
COVER.pdf
Lembar Pengesahan Pembimbing.pdf
Lembar Pernyataan Bebas Plagiat.pdf
BAB I.pdf
BAB II.pdf
BAB III.pdf
BAB IV.pdf
BAB V.pdf