Nusriawan, Vindy Fawwaz (2023) Analisis Implementasi Psak 112 pada Nazhir Studi Kasus Baitul Mal Wat Tamwi Amanah Ummah Surabaya. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
This research takes the topic of waqf which specifically analyzes the waqf accounting system based on PSAK waqf which was just ratified in early 2021. This study aims to determine the implementation of nazhir in implementing the waqf accounting system based on PSAK 112 at the waqf management institution Baitul Mal Wat Tamwi Amanah Ummah. The sampling technique in this study used Snowball sampling and data collection methods by means of observation, interviews and documentation. The informants in this study were Nazhir who served as chairman of the Institute and two administrators who served as general managers. The method used in this research is a case study. This study focuses on the analysis unit of PSAK 112 implementation. The results of this study are Nazhir and two BMT Amanah Ummah management who have implemented waqf management based on PSAK 112 and its entities, namely: recognition, measurement, presentation, and disclosure in terms of interviews and the latest reporting according to PSAK 112 by using source triangulation, namely PSAK 112. Keywords: Nazhir, PSAK 112, Waqf, Implementation
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 330 - ECONOMICS |
| Divisions: | Bachelor of Islamic Economic |
| Depositing User: | VINDY FAWWAZ NUSRIAWAN |
| Date Deposited: | 20 Jun 2023 05:56 |
| Last Modified: | 20 Jun 2023 05:56 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/10864 |
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