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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Yuni Fitria Agung
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Economics, Econometrics & Finance

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ANALISIS PSAK NO 109 TERHADAP PELAPORAN KEUANGAN AKUNTANSI ZAKAT, INFAK DAN SEDEKAH PADA BAZNAS PROVINSI JAWA BARAT Yuni Fitria Agung; Nunung Nurhayati; Sri Fadilah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.659 KB) | DOI: 10.32670/fairvalue.v4i6.1099

Abstract

The purpose of this study was to determine whether the accounting treatment for zakat, infaq and alms in West Java Province BAZNAS is in accordance with PSKA No. PSAK No. 109 concerning zakat accounting. The method used is a descriptive approach and the type of data used is qualitative. The results of this study conclude that BAZNAS West Java Province has implemented the use of PSAK No. 109 concerning zakat, infaq and alms accounting which aims to regulate the recognition, measurement, presentation and disclosure of zakat, infaq and alms transactions.
Co-Authors Nunung Nurhayati Sri Fadilah