Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
B1034131008, Juni Haryanto
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Change Resistance Toward PSAK 109 B1034131008, Juni Haryanto
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Vol 6, No 3 (2017): Jurnal Mahasiswa Akuntansi
Publisher : Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Since PSAK 109 are legitimate, most of zakat organization use it as their accounting standard. Eventhough there are number of zakat organization that has use PSAK 109 as their accounting standard, Badan Amil Zakat Nasional (BAZNAS) especially in pontianak still have not use it. Based on that, author are curious about the reason why PSAK 109 have not been aplied yet by BAZNAS. From the curiousity, author do the research about the resistance that happen in BAZNAS that make them still have not applied PSAK 109. The research are done by interview method with BAZNAS leader and employee, author also examine their financial report to find how big different are their report with PSAK 109.Keywords: PSAK 109, Zakat, Alms, BAZNAS, Resistance, Change, Change Resistance, Zakat Accounting.
Co-Authors