Fitri, Ikka Zulyan
(2020)
Analisis Penerapan Akuntansi Zakat Pada Lembaga Amil Zakat Nasional Inisiatif Zakat Nasional (IZI) Pekanbaru.
Other thesis, Universitas Islam Riau.
Abstract
The purpose of this research is first for the author, this research can add insight into the accounting for zakat according to PSAK No. 109 and its application to zakat management organizations, especially LAZ IZI Pekanbaru. Then for zakat organizations, this research can provide input as material for consideration in the correct and precise application of zakat accounting according to PSAK No.109 in the preparation of financial reports in zakat management organizations, especially at the amil zakat institution IZI Pekanbaru. and for other parties, this research is expected to provide a vehicle of knowledge for readers of zakat accounting and its application in zakat management organizations (LAZ) and can also be used as a secondary data source for subsequent research. The research method used is descriptive method, the types and sources of data used are primary and secondary data. In collecting data through interviews and documentation. With the collected data analyzed through the method described, what kind of endeavor is the national amil zakat institution IZI Pekanbaru in applying accounting according to the statement of financial accounting standards. The results of the study With the existence of a means of translation that the application of accounting carried out by the National Amil Zakat Institute IZI Pekanbaru is not in accordance with generally accepted accounting principles.
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