Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Bisnis Net : Jurnal Ekonomi dan Bisnis
Azzahra Inayatussyfa
Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PERKEMBANGAN PENELITIAN BIBLIOMETRIK PSAK 109 MENGGUNAKAN VOSVIEWER Hastuti Olivia; Nurluthfiyyah Syarifah Hanun Siregar; Waha Rira Nadirah; Azzahra Inayatussyfa; Syahri Ramadhan Saragih
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3142

Abstract

ABSTRACTStatement of Financial Accounting Standards (PSAK) 109 is an important guide considering the many problems regarding zakat, infaq and alms today. This interest has motivated many studies to review PSAK 109. The problem with this research is the suitability of amil zakat financial reporting, related to the disclosure of income from non-halal funds, as well as how to recognize and measure accounting for zakat, infaq/alms. This study aims to map the general description of PSAK 109 which has been discussed from previous articles by utilizing biliometric analysis. This research data is metadata extracted from the Google Scholar database from 2018 to 2023. All information is exported into Research Information Systems (RIS) format for analysis purposes using VOSviewer software. The number of document metadata collected is 252 articles. The results of the analysis show that between PSAK 109, zakat accounting, financial statements, OPZ, BAZNAS, zakat, infaq and alms are interconnected.Keywords: PSAK 109; zakat infaq and alms; BAZ; LAZ; VOSViewer.
Co-Authors Hastuti Olivia Nurluthfiyyah Syarifah Hanun Siregar Syahri Ramadhan Saragih Waha Rira Nadirah