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All Journal Proceeding of The International Conference on Economics and Business
Nugroho Noto Diharjo
Fakultas Syariah IAIN Ponorogo
Economics, Econometrics & Finance

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Application of Zakat, Infak / Alms accounting based On PSAK 109 Febryandhie Ananda; Nugroho Noto Diharjo; Josua Sahala
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i2.220

Abstract

Study this aim for knowing application zakat, infaq / alms accounting based on PSAK 109 at the national amil zakat institution Yakesma Medan. Type research used _ is qualitative . subject study is national amil zakat institution Yakesma Medan. object research used _ is Application of PSAK 109 concerning zakat accounting . Infaq / alms . Data analysis technique used done descriptive qualitative . Research results that application accounting requirements required by PSAK No.109 include recognition , measurement , presentation , and disclosure . In matter confession measurement , and presentation of LAZNAS Yakesma Medan has apply in accordance with PSAK NO.109, meanwhile in matter disclosure of LAZNAS Yakesma Medan not yet disclose completely.
Co-Authors Ananda, Febryandhie Josua Sahala