Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal Journal of Indonesian Management
Nasution , Yenni Samri Juliaty
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Application of Zakat Accounting at Amil Zakat Institutions (Case Study on Laz Washal, North Sumatra) Putri, Shofi Alizha; Nasution , Yenni Samri Juliaty
Journal of Indonesian Management Vol. 2 No. 1 (2022): March
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v2i1.465

Abstract

The word zakat etymologically has many meanings: holy, best and clean. In terms of terminology, zakat is a certain amount of disturbance that is required by Allah to be given to those who are entitled. Based on the Zakat Processing Norms No. 38 of 1998, the definition of Zakat must be set aside so that it can be given to Muslims or Muslim-owned organizations to those who have their rights according to religious rules. The data sources for this research are primary data and secondary data. Primary data can be obtained directly from the main source of information, namely LAZ WASHAL in North Sumatra, and data will be obtained through interviews. Secondary data is in the form of books, but explanations and content analysis are carried out. Survey description uses data collection techniques to describe survey data or results. The data collected were analyzed using descriptive methods and qualitative analysis. In this research, the analysis conveys the situation in Razwashal, North Sumatra and the application of Zakat accounting in Razwashal, North Sumatra. Settlement of Zakat funds by Laz Washal North Sumatra is cash basis, the model for recording accounting transactions must record all income reports according to PSAK No. 109, and Laz Washal must prepare financial statements in accordance with PSAK.
Analysis of PSAK 109 Zakat Accounting Standard Statements at Al-Washliyah Amil Zakat Institutions Ritonga, Khoirunnisa; Nasution , Yenni Samri Juliaty
Journal of Indonesian Management Vol. 2 No. 1 (2022): March
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v2i1.467

Abstract

The purpose of this research is to understand that zakat bookkeeping at LAZ WASHAL North Sumatra is in accordance with PSAK No. 109. This study was conducted to determine the application of accounts made by LAZWASHAL in North Sumatra and Zakh in Shadaqah. Infaq based on PSAK No.109 concerning Zakat Reconciliation. The method used is descriptive and the type of data is qualitative. The results of this research state that LAZ WASHAL North Sumatra does not use PSAK109. When submitting the annual report. PSAK No. 109 functions to adjust the accounting for zakat infaq/shadaqah, accounting and disclosure of zakat transactions, approaches and measurements.
The Urgency of the Role of Amil Zakat in Laz Washal in the Welfare of the UMKM Society Wassalwa, Manna; Nasution , Yenni Samri Juliaty
Journal of Indonesian Management Vol. 2 No. 1 (2022): March
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v2i1.468

Abstract

The purpose of this paper is to find out how important the role of amil zakat in the amil zakat al washaliyah institution is. This study uses an approach based on library research. Management of zakat by the government includes the withdrawal of zakat (muzakki), collecting, registering, organizing, and finally distributing it to the rightful party. During the pandemic, the MSME community really needs the role of amil in the welfare of life. Amil Zakat must be creative, persistent, and honest, supported by government work and the right strategy so that zakat income will be higher.
Co-Authors Manna Wassalwa, Manna Putri, Shofi Alizha Ritonga, Khoirunnisa