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All Journal AKTSAR: Jurnal Akuntansi Syariah
Lina Yulianti
Universitas Islam Negeri Sunan Gunung Djati Bandung
Economics, Econometrics & Finance

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Analysis of Accounting Treatments for Non-Halal Funds at BAZNAS Bandung Regency Dina Indriantika; Iwan Setiawan; Lina Yulianti
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.16244

Abstract

The purpose of this study was to determine and analyze : 1) The growth of non halal funds at BAZNAS Kabupaten Bandung. 2) Management of non halal funds at BAZNAS Kabupaten Bandung. 3) Accounting treatment of non halal funds at BAZNAS Kabupaten Bandung and its compatibility with Financial Accounting Standards 109 (PSAK 109). This study used a descriptive qualitative method. The data of this study are primary and secondary data. Primary data results from interview and observation and secondary data results from documentation. The results of this study indicate that : 1) The growth of non-halal funds at BAZNAS Kabupaten Bandung always reaches a high number. 2) Management of non-halal funds in terms of sources and receipts is in accordance with PSAK 109. However, in terms of the distribution of non-halal funds, it is not in accordance with sharia principles because the funds have never been distributed. The accounting treatment of non-halal funds at BAZNAS Kabupaten Bandung is in accordance with PSAK 109. BAZNAS Kabupaten Bandung has recognized, measured and presented non halal funds separately from other funds. The non halal funds have been disclosed in the notes to the financial statements regarding the policy of receipt, source, reason, amount and distribution.
Co-Authors Dina Indriantika iwan setiawan