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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Tahkim (Jurnal Peradaban dan Hukum Islam) MUQTASID Hayula: Indonesian Journal of Multidisciplinary Islamic Studies Jurnal ASET (Akuntansi Riset) Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Amwaluna Jurnal Ekonomi dan Keuangan Syariah Indonesian Journal of Islamic Economics Research JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Journal of Islamic Business and Economic Review (JIBER) Jurnal Riset Ekonomi Syariah Bandung Conference Series : Sharia Economic Law Bandung Conference Series : Syariah Banking Jurnal Riset Perbankan Syariah Influence: International Journal of Science Review Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
ifa hanifia senjiati
(Id Sinta : 6013836 ) Universitas Islam Bandung
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Hayula: Indonesian Journal of Multidisciplinary Islamic Studies

 1 
Pemulihan Aset Wakaf: Tinjauan Fikih dan Akuntansi Ifa Hanifia Senjiati; Siska Lis Sulistiani; Itsnaina Lathifah Ridwan
Hayula: Indonesian Journal of Multidisciplinary Islamic Studies Vol 4 No 2 (2020): Hayula: Indonesian Journal of Multidisciplinary Islamic Studies
Publisher : Laboratorium Prodi Pendidikan Agama Islam UNJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/004.2.05

Abstract

Wakaf Daarut Tauhid manages waqf in the form of a vehicle. Vehicles are waqf assets that are easily impaired so depreciation is necessary. However, in practice, the waqf Daarut Tauhid does not make accounting records for the depreciation of the assets of the vehicle's waqf. Therefore, this study aims to analyze ways of recovering waqf assets that have been depreciated using waqf review and accounting. The research method used is qualitative with a descriptive analysis approach. Data collection techniques through interviews and literature study. The results of the study are several steps to recover waqf assets in waqf institutions by revaluating the waqf assets received, and determine the economic age, depreciation costs, and the appropriate depreciation method to be used. Making a plan for recovering waqf assets with taghyir al-waqf, or Istibdlal and recording these transactions in the financial statements based on PSAK 48 paragraph 01.
Co-Authors 10010321021, Nuraip Agnes Yulyanti Alifia Nur Shafa Alpiah Trisna Dewi Alpiah Trisna Dewi Ananda Reynaldi Ruhiat Anshori, Arif Rijal Athiyatul Fattah Camila Afiyanti Delia Anggraeni Delia Dwiyanti Hasanah Eri Rif'ah Hasanah Eva Fauziah Eva Fauziah Febriadi, Sandy Rizki Hilman Nurul Aripin Himayasari, Neng Dewi Ibnu Muhammad Zibran Imas Maesah Itsnaina Lathifah Ridwan Iwan Permana Iwan Setiawan M. Roji Iskandar Mamat Rachmat Effendi Maulida, Ira Siti Rohmah Muhammad Danu Attaraya Muhammad Fikri Rais Mubarok Neng Dewi Himayasari Nur Kholifa Mija Putri Fitriya Salsabila ridwan, itsnaina lathifah sabila azzahra Sifa Nursalimah Siska Lis Sulistiani Sri Wulan Wahyudin, Yadi Wijayanti, Intan Manggala Winwin Yadiati Yadi Wahyudin yadi wahyudin Zaini Abdul Malik Zaldy Suhatman, Zaldy Zia Firdaus Nuzula