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All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Redhea, Yaswinta Ulfa
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Implementasi PSAK 109 Akuntansi Zakat, Infaq dan Shadaqah di Badan Amil Zakat Nasional (BAZNAS) Pontianak Redhea, Yaswinta Ulfa
Jurnal KIAFE Vol. 12 No. 3 (2022): Jurnal Mahasiswa Akuntansi
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v12i3.62350

Abstract

This study aims to analyze the application of zakat accounting based on PSAK 109 at the BAZNAS Pontianak. The approach used is researcher use a qualitative method descriptive analysis. The result showed that (1) The accounting process at the BAZNAS Pontianak was not fully in accordance with general accounting theory; (2) Recognition and measurement of zakat on BAZNAS Pontianak was in accordance with PSAK 109; and (3) Presentation and disclosure on BAZNAS Pontianak was not in accordance with PSAK 109.Keywords: PSAK 109, Zakat, Infaq, BAZNAS, Financial Statement
PENERAPAN PROSEDUR PENERIMAAN ZAKAT, INFAK DAN SEDEKAH PADA BAZNAS KOTA PONTIANAK Syaefuloh, Riski Maulana; Rohman, Rohman; Redhea, Yaswinta Ulfa; Fahmi, Muhammad; Yunita, Khristina
Jurnal KIAFE Vol. 1 No. 1 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v1i1.64026

Abstract

This study aims to describe the application of procedures for receiving zakat, infaq, and alms that have been carried out by BAZNAS Pontianak. This research is a descriptive qualitative research with data collection methods through interviews, observation and documentation. Acceptance of ZIS at BAZNAS Pontianak basically refers to Standard Operating Procedures (SOP). BAZNAS Pontianak has two types of SOPs, namely SOPs for receipt of ZIS funds in the form of cash, bank/e-wallet transfers or goods and SOPs for distribution or utilization of ZIS in the form of petty cash and down payments for work programs. The results of this study indicate that the implementation of the ZIS acceptance procedure carried out by BAZNAS Pontianak complies with the SOP (Standard Operational Procedure) made by the Central BAZNAS. However, BAZNAS Pontianak has not fully implemented the SOP for receiving ZIS in the form of goods.
Implementation od PSAK 19 Zakat, infaq and Shadaqah Accounting in the Badan Amil Zakat Nasional (BAZNAS) Pontianak Redhea, Yaswinta Ulfa
Jurnal KIAFE Vol. 1 No. 2 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v1i2.72325

Abstract

This study aims to analyze the application of zakat accounting based on PSAK 109 at the BAZNAS Pontianak. The approach used is researcher use a qualitative method descriptive analysis. The result showed that (1) The accounting process at the BAZNAS Pontianak was not fully in accordance with general accounting theory; (2) Recognition and measurement of zakat on BAZNAS Pontianak was in accordance with PSAK 109; and (3) Presentation and disclosure on BAZNAS Pontianak was not in accordance with PSAK 109.
Co-Authors Khristina Yunita MUHAMMAD FAHMI Rohman Rohman Syaefuloh, Riski Maulana