Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Journal of Indonesian Management
Yenni Samri Juliaty Nasution
Universitas Islam Negeri Sumatra Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analysis of PSAK 109 Zakat Accounting Standard Statements at Al-Washliyah Amil Zakat Institutions Khoirunnisa Ritonga; Yenni Samri Juliaty Nasution
Journal of Indonesian Management (JIM) Vol. 2 No. 1 (2022): March
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v2i1.467

Abstract

The purpose of this research is to understand that zakat bookkeeping at LAZ WASHAL North Sumatra is in accordance with PSAK No. 109. This study was conducted to determine the application of accounts made by LAZWASHAL in North Sumatra and Zakh in Shadaqah. Infaq based on PSAK No.109 concerning Zakat Reconciliation. The method used is descriptive and the type of data is qualitative. The results of this research state that LAZ WASHAL North Sumatra does not use PSAK109. When submitting the annual report. PSAK No. 109 functions to adjust the accounting for zakat infaq/shadaqah, accounting and disclosure of zakat transactions, approaches and measurements.
The Urgency of the Role of Amil Zakat in Laz Washal in the Welfare of the UMKM Society Manna Wassalwa; Yenni Samri Juliaty Nasution
Journal of Indonesian Management (JIM) Vol. 2 No. 1 (2022): March
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v2i1.468

Abstract

The purpose of this paper is to find out how important the role of amil zakat in the amil zakat al washaliyah institution is. This study uses an approach based on library research. Management of zakat by the government includes the withdrawal of zakat (muzakki), collecting, registering, organizing, and finally distributing it to the rightful party. During the pandemic, the MSME community really needs the role of amil in the welfare of life. Amil Zakat must be creative, persistent, and honest, supported by government work and the right strategy so that zakat income will be higher.
Co-Authors Khoirunnisa Ritonga Manna Wassalwa