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Fatma Yeni
Universitas Muhammadiyah Prof.DR.HAMKA
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS PUBLIKASI DAN LAPORAN KEUANGAN LAZISMU BERDASARKAN PSAK NO. 45 (STUDI KASUS LAZISMU MENTENG JAKARTA PUSAT) Agung Haryanto; Fatma Yeni
Ekonomi Islam Vol. 10 No. 2 (2019): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof Dr Hamka

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Abstract

This study aims to conduct an analysis related to the publication and preparation of financial statements of LAZISMU based on Statement of Financial Accounting Standards (PSAK) No. 45. The method used in this study is descriptive quantitative. Based on the results of the interview, it was reported that the financial statements were published in a comparative way, the aim being that users of financial statements could compare the performance of LAZISMU with the previous year. The researcher found that the annual report was still a general description related to the amount of fund distribution and the parties receiving the funds. Published reports should be in the form of nominal of each fund channeled. Furthermore, based on the explanation from the financial manager, it was stated that the financial statements of LAZISMU were no longer using PSAK No. 45 but have already switched to PSAK No. 109. This means that the preparation of financial statements of LAZISMU has used the most appropriate standard of preparation. Keyword: Financial Report, Zakat Institution, PSAK No.109
Analisis Perlakuan Akuntansi Aset Tetap pada Lembaga Amil Zakat, Infaq dan Shadaqah Muhammadiyah (LAZISMU) Menteng Jakarta Pusat Fatma Yeni
Ekonomi Islam Vol. 11 No. 1 (2020): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof Dr Hamka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.496 KB)

Abstract

The purpose of this study is to analyze the application of fixed accounting at the Amil Zakat Institute, Infaq and Sadaqah Muhammadiyah (LAZISMU) Menteng, Central Jakarta, which starts from the verification process to the presentation process of the fixed assets. In analyzing data, quantitative descriptive methods are used, namely by conducting between the theories used in research with their application in LAZISMU operations. The results showed that in accounting for fixed assets are grouped into 2 namely vehicles and inventory. Obtained from the material value of the assets presented are several accounts that have an immaterial value. LAZISMU complies with generally accepted guidelines or standards namely PSAK No. 16. The interesting thing found in this research is that the fixed assets of vehicles consisting of ambulances are included in the group of assets under management rather than as fixed assets.
Analisis Perlakuan Akuntansi Aset Tetap pada Lembaga Amil Zakat, Infaq dan Shadaqah Muhammadiyah (LAZISMU) Menteng Jakarta Pusat Fatma Yeni
Ekonomi Islam Vol. 11 No. 1 (2020): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof Dr Hamka

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to analyze the application of fixed accounting at the Amil Zakat Institute, Infaq and Sadaqah Muhammadiyah (LAZISMU) Menteng, Central Jakarta, which starts from the verification process to the presentation process of the fixed assets. In analyzing data, quantitative descriptive methods are used, namely by conducting between the theories used in research with their application in LAZISMU operations. The results showed that in accounting for fixed assets are grouped into 2 namely vehicles and inventory. Obtained from the material value of the assets presented are several accounts that have an immaterial value. LAZISMU complies with generally accepted guidelines or standards namely PSAK No. 16. The interesting thing found in this research is that the fixed assets of vehicles consisting of ambulances are included in the group of assets under management rather than as fixed assets.
Co-Authors Agung Haryanto