Analisis Penerapan Akuntansi Pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Padang Pariaman

Rahayu, Al Hanisa (2019) Analisis Penerapan Akuntansi Pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Padang Pariaman. Other thesis, Universitas Islam Riau.

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Abstract

This research is to find out and evaluate financial management in the Amil Zakat Institution. With more and more advanced Amil Zakat Institutions, the accounting treatment must be in accordance with regulations for non-profit entities. So an Amil Zakat Agency must have a good zakat accounting system, PSAK No. 109, which aims to regulate the recognition, measurement, presentation, and disclosure of zakat transactions. This study aims to find out how the analysis of the application of accounting in BAZNAS Padang Pariaman Regency. The research method used is descriptive method, which is analyzing and describing the application of accounting to the financial statements of the National Amil Zakat Agency (BAZNAS) of Padang Pariaman Regency based on PSAK No. 109 concerning zakat, infaq and shadaqah accounting. Types and sources of data used are primary data and secondary data. Primary data were obtained from interviews, while secondary data were obtained from library, journal and internet studies. The results of this study are that the analysis of the application of accounting at the National Amil Zakat Board (BAZNAS) of Padang Pariaman Regency has not applied PSAK No. 109 of which (BAZNAS) Padang Pariaman Regency did not make journals, ledgers, trial balances, jural adjustments, closing journals, reports on changes in assets under management, cash flow statements, and notes to financial statements.

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