Wakhidah, Ita Lailatul (2022) Analisis Penerapan Akuntansi Zakat Perspektif Psak 109 (Studi Kasus pada LAZ Nurul Hayat, LAZ Dompet Amanah Umat, dan BAZNAS Sidoarjo). Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to examine the process of recognizing, measuring, presenting, and disclosing as well as evaluating the application of zakat accounting from the perspective of PSAK 109 (case study on LAZ Nurul Hayat, LAZ Dompet Amanah Umat, and BAZNAS Sidoarjo). This study uses a case study qualitative research method. The method of collecting data in this study was done by interviewing directly related parties, direct observation, and documentation. The results show that the Amil Zakat Institute Nurul Hayat, the Amil Zakat Institute Dompet Amanah Ummah, and BAZNAS Sidoarjo have tried to optimize zakat accounting from the perspective of PSAK 109, although there are still some shortcomings. Keywords: Zakat, Accounting, PSAK 109
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 200 - RELIGION > 200 - 209 RELIGION > 200 - RELIGION 300 - SOCIAL SCIENCE > 340 - 349 LAW > 340 - LAW |
| Divisions: | Bachelor of Islamic Economic |
| Depositing User: | ITA LAILATUL WAKHIDAH |
| Date Deposited: | 08 Aug 2024 06:08 |
| Last Modified: | 08 Aug 2024 06:08 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/12453 |
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