Analisis Penerapan Akuntansi Pada Badan Amil Zakat Nasional (baznas) Kecamatan Rambah Kabupaten Rokan Hulu

Leni, Afriza (2019) Analisis Penerapan Akuntansi Pada Badan Amil Zakat Nasional (baznas) Kecamatan Rambah Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.

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Abstract

This research is to find out and evaluate financial management at the Amil Zakat Institution. With more and more progress Amil Zakat Institution, therefore the accounting treatment must be in accordance with regulations for non-profit entity institutions. So that an Amil Zakat Agency must have a good zakat accounting system, namely PSAK No.109, which aims to regulate recognition, measurement, presentation and disclosure zakat transaction. This study aims to find out how the analysis accounting application for BAZNAS in Rambah Sub-District, Rokan Hulu Regency. The research method used is descriptive method, namely analyze and describe the accounting application of reports finance of the National Zakat Amil Agency (BAZNAS) Kecamata Rambah Kabupaten Rokan Hulu is based on PSAK 109 concerning accounting for zakat, infaq and shadaqah. The types and sources of data used are primary data and secondary data. Data The primary is obtained from interviews, while secondary data is obtained from studies libraries, journals and the internet. The results of this study are that the analysis of the application of accounting to National Zakat Amil Agency (BAZNAS) in Rambah District, Rokan Regency Hulu has not used PSAK 109 which includes journals, ledgers, trial balance, jural adjustments, balance balances after adjustments, journals closing, financial position report (Balance Sheet), report on changes in funds, reports changes in assets under management, cash flow statements, and notes to financial statements.

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