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Analisis Penerapan Akuntansi Pada Badan Amil Zakat Nasional (Baznas) Kabupaten Kuantan Singingi

Liandri, Lona (2018) Analisis Penerapan Akuntansi Pada Badan Amil Zakat Nasional (Baznas) Kabupaten Kuantan Singingi. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine whether the accounting applied by Badan Amil Zakat Nasional (BAZNAS) Kabupaten Kuantan Singingi is in accordance with the PSAK No 109 relating to zakat accounting system infaq/sadaqah. This research applies descriptive method, a method which analizes and describes the application of zakat accounting system on the financial statement of Badan Amil Zakat Nasional (BAZNAS) Kabupaten Kuantan Singingi. It also includes the analysis of acknowledgmant, measurement, disclosure and report then is compared to PSAK No 109 relating to zaka accounting system infaq/sadaqah. The results of this study are that the accounting application of the National Zakat Amil Agency (BAZNAS) of Kuantan Singingi Regency has not fully used PSAK No. 109, which includes the National Zakat Amil Agency (BAZNAS) in Kuantan Singingi Regency, not specifying the receipt and distribution of zakat funds.

Item Type: Thesis (Other)
Uncontrolled Keywords: Zakat Accounting, Financial Statement
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: > Akuntansi S.1
Depositing User: Reza Zulkurniawan
Date Deposited: 11 Oct 2021 02:46
Last Modified: 11 Oct 2021 02:46
URI: https://repository.uir.ac.id/id/eprint/3077

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