Analisis Penerapan Akuntansi Pada Badan Amil Zakat Nasional (Baznas) Di Kota Dumai

Johan, Padli (2020) Analisis Penerapan Akuntansi Pada Badan Amil Zakat Nasional (Baznas) Di Kota Dumai. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine whether the accounting applied by the National Amil Zakat Agency (BAZNAS) of Duma i City is in accordance with GAAP and PSAK Principle No. 109 concerning the accounting of zakat, infaq and alms. The research method used is descriptive method, namely analyzing and describing the application of accounting to the financial statements of th e National Amil Zakat Agency (BAZNAS) of Dumai City compared to PSAK No. 109 concerning accounting for zakat, infaq and alms. The types and sources of data used are primary and secondary data, and data collection techniques use direct observation, document ation, and interviews. The results of this study are that the application of accounting at the National Amil Zakat Agency (BAZNAS) Dumai City has not fully used PSAK NO 109, which includes no journals, trial balances, adjusting journals, post - adjustment balances, reports on changes in assets under management and notes on financial statements

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