Muhammad Hadzir Mujtahid, . (2020) ANALISIS PENERAPAN PSAK 109 TENTANG AKUNTANSI ZAKAT PADA LEMBAGA AMIL ZAKAT (LAZ) ZAKAT SUKSES DEPOK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to determine the application of zakat accounting and also to determine the suitability of the application of zakat accounting practices at the Amil Zakat Institute (LAZ) of Successful Zakat Depok based on the Statement of Financial Accounting Standards (PSAK) No. 109. The type of research used in this study is a type of qualitative research, with a comparative descriptive approach. Data collection methods used in this study are through direct observation, interviews (interviews), and documentation. The results of the study can be concluded that the method of recording accounting conducted by the Amil Zakat Institute (LAZ) Zakat Sukses Depok is cash-based. This method is a method of recording where new transactions will be recorded if cash for income has been received and cash for expenditure has been issued then the transaction will be recorded. In the process of recording the Amil Zakat (LAZ) Successful Zakat Accounting Institution Depok still uses Microsoft Excel, so the transaction recording is done manually as a whole. The suitability of the application of zakat accounting practices at the Amil Zakat Institution (LAZ) of Zakat Sukses Depok based on PSAK No. 109 it can be concluded that its application is in accordance with financial accounting standards, both in terms of recognition, measurement, presentation, and disclosure.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 1510112038] [Pembimbing : Wisnu Julianto] [Penguji 1 : Hamrul Lukman] [Penguji 2 : Lidya Primata Surbakti] |
| Uncontrolled Keywords: | zakat accounting, implementation of zakat accounting |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Muhammad Hadzir Mujtahid |
| Date Deposited: | 10 Aug 2022 06:45 |
| Last Modified: | 10 Aug 2022 06:45 |
| URI: | http://repository.upnvj.ac.id/id/eprint/18163 |
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