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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Owner : Riset dan Jurnal Akuntansi Syarikat : Jurnal Rumpun Ekonomi Syariah Saliha : Jurnal Pendidikan dan Agama Islam Jurnal Pendidikan dan Konseling Journal of Management and Business Innovations Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Akuntansi AKTIVA Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Bina Bangsa Ekonomika EKSYA: Jurnal Ekonomi Syariah Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Akuntansi dan Keuangan International Journal Of Economics Social And Technology Commodity : Jurnal Perbankan dan Keuangan Islam Madani: Multidisciplinary Scientific Journal JURNAL EKONOMI BISNIS DAN MANAJEMEN Indo-Fintech Intellectuals: Journal of Economics and Business GEMAH RIPAH: Jurnal Bisnis Jurnal Ekonomi Bisnis dan Manajemen Ulil Albab LAN TABUR: JURNAL EKONOMI SYARIAH Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Rahmat Daim Harahap
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : madani multidisciplinary scientific journal

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Penyajian Laporan Keuangan dan Pernyataan Standar Akuntansi Keuangan (PSAK) Syariah 112 Pada Lembaga Badan Wakaf Cabang Medan Tri Bagus Pertiwi; Rahmat Daim Harahap; Dita Sri Utami; Khairina Anisa Zaisa; Wardoni Hikman Ritonga
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 6 (2023): Juli
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8174536

Abstract

Financial statements are the most important part of an institution, which is called financial statements. In an effort to support the presentation of relevant sharia-based financial statements, a guideline for financial statement preparers must be made, the guideline is the Statement of Financial Accounting Standards (PSAK). PSAK 112 aims to regulate the presentation and disclosure of Waqf Accounting or the presentation of financial statements in waqf institutions. The management of waqf institutions is a very vital part, because in managing waqf a person or related institution must really understand the issue of waqf by looking at sharia financial statements. This type of research is a type of qualitative research. Secondary data is also used by researchers obtained through journals, articles and other media. The results of the study indicate that the presentation of financial statements prepared by the Al-Quran Waqf Board of Medan Branch with PSAK 112 on "Accounting for Waqf".
Co-Authors Afdillah Nur Aisyah Sinaga Ahmad Fadil Nouval Alif Lailasari Saragih Aminah Harahap Amir Fauzi Hasibuan Andri Soemitra Anggun Debana Maharani Aqwa Naser Daulay Arifin Fauzi Lubis Ayu Intan Pratiwi Aziz Aulia Devinta Indah Sari Sinaga Dhea Maura Azhari Dita Sri Utami Elvina Damayanti Eni Saputri Epa Purnama Sari Harahap Faras Abiyu Zhafran Fauzan Fahmi Hasibuan Feni Ramadani Fitri Windari Gilang Alif Muhammad Harahap, Muhammad Ikhsan Husni Husni Icha Puji Usti Imsar Imsar Iskandar Muda Isnaini Harahap Jihan Reswita Khairina Anisa Zaisa Latifah Hanum Br Panjaitan Lily Nur Indahsari Madiha Putri Khairat Ritonga Maidalena, Maidalena Mardiah Hasibuan Marliyah Ma’arif Noer Lubis Muhammad Arif Muhammad Taufik Hasibuan Muhammad Yafiz Munafi’atul Husna Rangkuti Murinanda Amalya Parinduri Nadila Mifta Mayrani Nasution, Muhammad Irwan Padli Nia Nurdahlia Nikmatul Maula Pulungan Nila Rosdiana Nur Ahmadi Bi Rahmani Nurbaiti Nurbaiti Nuri Aslami Nurlaila Nurlaila Nurlaila Nurul Hijjah Harahap Pamatua Raja H Putri widiya marpaung Nurhalimah Rizky Ananda Dafitra Siregar Saparuddin Siregar Saragih, Fitriani Sarifah Aini Kembaren Seri Mulyani Silva Zahra Azizah Siti Fatimah Sri Ramadhani Sri Rezeki Sri Sudiarti Sugianto Sugianto Sugianto Syawla Andina Auliya Tasya Yustika Putri Teti Tri Astuti Jusasni Tiara Fadillah Tri Bagus Pertiwi Tri Danu Satria Tri Inda Fadhila Rahma Tuti Anggraini Wahdatun Thoibah Wahyu Syarvina Wahyudini Syafitri Wardoni Hikman Ritonga Widya Yunisa Yenni Samri Julianti Nasution Yenni Samri Juliati Nasution Yolanda Sambas Yurida Yuspita Sari Zainarti Zainarti