Afri, Silvi (2020) Analisis Penerapan Akuntansi Pada Badan Amil Zakat Nasional (BAZNAS) Di Kabupaten Bengkalis. Other thesis, Universitas Islam Riau.
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Abstract
The purpose of this study is to understand whether the accounting applied by BADAN AMIL ZAKAT NASIONAL (BAZNAS) Kab. Bengkalis is in accordance with the Statement of Financial Accounting Standards No. 109 concerning the Accounting for Zakat, Infaq and Alms. Types and data used in this thesis writing are primary data and secondary data. The technique used in collecting data is by directly observing the data object or what is called the interview technique and by collecting data in the form of documents. The Data Analysis Technique used in this writing is descriptive which aims to describe the state of the phenomena and problems, with this method it can analyze and describe the application of accounting to BAZNAS financial statements in Bengkalis Regency comparing with PSAK No. 109 on the Accounting for Zakat, Infak and Alms. From the results of this study made namely that the Accounting Application BAZNAS in Kab. Bengkalis is not fully compliant with PSAK 109 which includes Financial Position Statements (Balance Sheet), Reports on Changes in Assets Under Management, Changes in Funds, Cash Flow Statements, and Notes to Financial Statements.
| Item Type: | Thesis (Other) | ||||||
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| Contributors: |
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| Uncontrolled Keywords: | PSAK 109, Financial Statements, Accounting Application, Zakat, Infaq, Alms | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||
| Divisions: | > Akuntansi S.1 | ||||||
| Depositing User: | Budi Santoso S.E | ||||||
| Date Deposited: | 26 Sep 2022 09:22 | ||||||
| Last Modified: | 26 Sep 2022 09:22 | ||||||
| URI: | http://repository.uir.ac.id/id/eprint/15654 |
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