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All Journal Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Owner : Riset dan Jurnal Akuntansi Jurnal Kajian Ekonomi dan Perbankan Syariah
Yekti Nilasari
Universitas Nahdlatul Ulama Cirebon
Economics, Econometrics & Finance Social Sciences

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Preparation of PSAK 109 ZIS Financial Statements Using Excel for Accounting for the Nurul Huda Jatiseeng Mosque Yekti Nilasari; Rosidin .
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 13, No 2 (2021)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v13i2.8966

Abstract

Management of zakat requires a good accounting system and order in financial administration as well as an adequate management information system so that zakat infaq alms can be managed properly to be distributed properly to mustahiq. The fundamental problem that is often faced by managers of zakat infaq alms is standardization in the accounting system and auditing of financial statements. There are still many zakat or amil administrators who have not been able to implement their financial reporting in accordance with PSAK 109 regarding zakat accounting, infaq/alms, especially zakat amil bodies operating within the scope of villages or mosques, where they still use manual calculations. The purpose of this study is to provide an overview of the application of PSAK 109 which should be used to prepare financial reports for zakat, infaq and alms with the help of using the Microsoft Excel application. The purpose of this study is to apply the presentation of financial statements that are accountable and transparent so that they can provide performance information and financial reports to internal and external parties.This research is a qualitative descriptive study which explains the implementation of PSAK 109 application by using excel application for accounting. This study resulted in a quantitative data input model for zakat finance using the Microsoft excel application in compiling financial reports for zakat, infaq / alms in accordance with PSAK 109. Keywords: PSAK 109, Microsoft Excel for Accounting
Akuntansi Pesantren Berbasis Kewirausahaan Berdasarkan SAK ETAP Dengan Aplikasi Myob Yekti Nilasari; Dheni Dwi Pangestuti
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1299

Abstract

The basic principle of accountability for entities must be able to account for their performance in a transparent and fair manner. Presentation of the Financial Statements of an entity is very important in conveying financial information to parties in need, the higher the value of public trust in an entity, the higher the value of an entity. Accounting as an accountability process has an important role in every organization, including Islamic boarding schools. The Indonesian Accounting Association and Bank Indonesia, which have issued accounting guidelines for pesantren, consider pesantren as a sharia entity.The presentation of financial statements will provide information about the financial position, financial performance and cash flows that will be useful for users of the report in making economic decisions. Islamic Boarding School is a reporting entity that has a legal entity in the form of a foundation. As a reporting entity, the assets and liabilities of Islamic boarding schools must be distinguished from the assets and liabilities of other entities. The pesantren accounting guidelines refer to the Financial Accounting Standards of Entities Without Public Accountability, the reference indicates that SAK ETAP, Statement of Islamic Financial Accounting Standards and Interpretation of Financial Accounting Standards cannot be separated from the convergence process of International Financial Reporting Standards as basis for the preparation of SAK in Indonesia.The research method used is descriptive qualitative with the results of research on the preparation of SAK ETAP financial statements for accounting for the Islamic boarding school Kanzul Ulum Cirebon.  
Preparation of PSAK 109 ZIS Financial Statements Using Excel for Accounting for the Nurul Huda Jatiseeng Mosque Yekti Nilasari; Rosidin .
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 13, No 2 (2021)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v13i2.8966

Abstract

Management of zakat requires a good accounting system and order in financial administration as well as an adequate management information system so that zakat infaq alms can be managed properly to be distributed properly to mustahiq. The fundamental problem that is often faced by managers of zakat infaq alms is standardization in the accounting system and auditing of financial statements. There are still many zakat or amil administrators who have not been able to implement their financial reporting in accordance with PSAK 109 regarding zakat accounting, infaq/alms, especially zakat amil bodies operating within the scope of villages or mosques, where they still use manual calculations. The purpose of this study is to provide an overview of the application of PSAK 109 which should be used to prepare financial reports for zakat, infaq and alms with the help of using the Microsoft Excel application. The purpose of this study is to apply the presentation of financial statements that are accountable and transparent so that they can provide performance information and financial reports to internal and external parties.This research is a qualitative descriptive study which explains the implementation of PSAK 109 application by using excel application for accounting. This study resulted in a quantitative data input model for zakat finance using the Microsoft excel application in compiling financial reports for zakat, infaq / alms in accordance with PSAK 109. Keywords: PSAK 109, Microsoft Excel for Accounting
Co-Authors Dheni Dwi Pangestuti Rosidin .