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All Journal Jurnal Teknik ITS Journal of Innovation in Business and Economics Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pendidikan Guru Madrasah Ibtidaiyah Al-Iffah: Journal of Islamic Sciences Research
Imam Baihaqi
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences

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Journal : Al-Iffah: Journal of Islamic Sciences Research

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Analisis Akuntansi Wakaf Pada Entitas ABC Imam Baihaqi; Imroatul Hasanah; Zami Salsabela; Muhammad Syarofi; Yuan Gang Tsai
Al-Iffah: Journal of Islamic Sciences Research Vol. 1 No. 3 (2025)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/iffah.v1i3.11

Abstract

Waqf accounting is a field that focuses on the management and reporting of waqf assets characterized by the application of Islamic law. In general, waqf is a legal act carried out by a person (wakif) to endow part of his assets for the benefit of worship and community welfare, either for a certain period of time or forever. The analysis of waqf accounting in the ABC entity aims to evaluate the application of PSAK 112 in the management and reporting of waqf assets. This research method uses qualitative research methods such as class action, case studies, and others. Waqf assets can be in the form of movable and immovable objects. This recognition must comply with special rules regarding the transfer of control over economic interests in assets.  
Co-Authors Aang Kunaifi Ahmad Muhtadi Ahmad Ryan Andriansyah Imroatul Hasanah Junaida Muhammad Saiful Hakim Syarofi, Muhammad Triwilaswandio Wuruk Pribadi Yuan Gang Tsai Zami Salsabela