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ANALISIS IMPLEMENTASI AKUNTANSI ZAKAT & INFAK/SEDEKAH (PSAK 109) PADA LEMBAGA AMIL ZAKAT DI KOTA MALANG
| Detail | |
|---|---|
| Author | ISTUTIK |
| ID | 202.710.153 |
| Published Date | 07-07-2013 |
Abstract
Abstract Accounting of zakat, infak/sedekah PSAK 109 regulate recognition, measurement, prsentation and disclosure of transactions zakat infak sedekah (ZIS) for amil that receive and distribute ZIS. Qualitative descriptive study was conducted on five amil in the Malang city. Data was obtained through documentation and interviews followed by giving questionnaires to 30 managers amil. The result showed that the contents financial statement do not reflect implementations of PSAK 109. The spirit of managers to perform financial accountability has not been provided with an understanding of PSAK 109. Keywords: accounting of zakat, infaq (PSAK 109), amil.