Analisis Penerapan Akuntansi Zakat Pada Yayasan Baitul Maal BRI Pekanbaru Berdasarkan PSAK No. 109

Rizar, Einil (2021) Analisis Penerapan Akuntansi Zakat Pada Yayasan Baitul Maal BRI Pekanbaru Berdasarkan PSAK No. 109. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine this thesis, namely whether the application of accounting at the Baitul Maal Foundation BRI Pekanbaru is in accordance with the Statement of Financial Accounting Standards (PSAK) No. 109, then the method used in this research is descriptive method, the types and sources of data used are primary and secondary. In data collection carried out through interviews and documentation, then with the collection of data analyzed through the methods described, endeavors as to what the Baitul Maal BRI Pekanbaru Foundation is like, the last result of this research is the recording used by the Baitul Maal BRI Pekanbaru Foundation. is to use the basis of recording cash basis, furthermore, in the accounting process of the Baitul Maal Foundation BRI Pekanbaru to carry out copying of all financial negotiations to daily cash prints, namely recording income and cash allowances. The current transaction written by the Baitul Maal BRI Pekanbaru Foundation is to collect daily cash books, then the classification stage, the summarizing stage, and the stage of presenting financial statements.

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