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Rozy Widhi Bayu Pratama
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ) Jln. Kalimantan 37, Jember 68121
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Implementasi Akuntansi Zakat Infaq dan Shadaqah Berdasarkan PSAK 109 Rozy Widhi Bayu Pratama; Ahmad Roziq
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i1.4565

Abstract

This research aims to know the accounting implementation of zakat, infaq and shadaqah based on PSAK NO. 109 whichfocuses on the presentation of the financial report on the institution of Zakat in Jember. This research is qualitative research ofcritical discourse analysis, a method that is done by collecting, preparing, and analyzing the data in the form of the financialstatements of the Organization so that it can eventually give a clear picture of the implementation of the accounting of religiousobligatory, infaq and charity based on PSAK NO. 109 on the institutions of zakat in Jember. Method of processing data usinginterviews, along with related documents and accompanied by one of the validity of the data i.e. triangulation. The resultsshowed that there are many differences in the accounting process as well as the presentation of the financial statementsconducted by institutions of zakat in Jember. Of the five institutions researched zakat Manager is still only one agency who hasapplied PSAK NO. 109.
Co-Authors Ahmad Roziq