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Sang Ayu Made Savitri
Universitas Bumigora

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ANALISIS LAPORAN PENERAPAN AKUNTANSI ORGANISASI NIRLABA PADA LEMBAGA AMIL ZAKAT DASI NTB Nabila Alya Rahman; Made Mas Sugiarsana; Sang Ayu Made Savitri; Made Wahyu Sedana
Zentrum Economic, Business, Management, Accounting Research Vol. 1 No. 1 (2023): ZEBMAR, December 2023
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/7cfr3t69

Abstract

The purpose of making this journal is to find out about the financial management carried out by LAZ Dasi. This type of research uses qualitative research, while the research method uses the case study method, where this case study method usually involves a detailed study of a particular case (a person or small group). The data in this research was obtained using observation, interviews and documentation techniques. The result of this research is LAZ Dasi NTB with a SK Permit LAZ NTB Province by the Director General of Islamic Community Guidance, Ministry of Religion of the Republic of Indonesia Number DJ.III/391 of 2016. LAZ Dasi NTB started its work in 2002 to help the government overcome social and welfare problems in NTB. The presentation of LAZ Dasi NTB's financial reports is in accordance with PSAK 109 standards. There are 2 types of PSAK 109, namely Infaq and alms. Where PSAK 109 contains accounting for Zakat and Infaq/Alms, which was approved by the Sharia Accounting Standards Board on April 6 2010.
Co-Authors Made Mas Sugiarsana Made Wahyu Sedana Nabila Alya Rahman