Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Cindy Purnama Asry Nasution
Unknown Affiliation
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 
Analisis Sistem Informasi Akuntansi pada Pengelolaan Zakat di Badan Amil Zakat Nasional (Baznas) Kota Binjai Cindy Purnama Asry Nasution; Yenni Samri Juliati Nasution
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 2 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i2.19473

Abstract

AbstractThe purpose of this study was to determine the Implementation of Accounting Information Systems in Zakat Management at the National Amil Zakat Agency (BAZNAS) in Binjai City. The type of research used in this research is descriptive research with a qualitative research approach. The results of this study explain that the management system of the Amil Zakat Agency in Binjai City has carried out its duties and functions as the Amil Zakat Agency which collects zakat, infaq and alms funds very well and optimally as regulated in Law no. 23 of 2011. As for the recording of financial reports, BAZNAS for Binjai City has not yet prepared its financial reports in accordance with the zakat accounting system, namely PSAK 109.Keywords: Accounting, Zakat, BAZNAS
Analisis Sistem Informasi Akuntansi Pengelolaan Zakat pada BAZNAS Kota Binjai Cindy Purnama Asry Nasution; Hendra Hermain; Wahyu Syarvina
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 3 (2024): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i3.1556

Abstract

This study aims to analyze how the Accounting Information System is applied to BAZNAS Binjai City. This type of research is qualitative descriptive by using interview, observation, and documentation techniques as data collection techniques. The results of this study show the realization of the Accounting Information System at BAZNAS Binjai City with the standard that has been written in PSAK 109 and has been well computerized so that it can produce information about the utilization of zakat in BAZNAS Binjai City for the community. This study also shows how the form of zakat fund management in BAZNAS Binjai City with recognition, measurement, presentation and disclosure in accordance with PSAK 109 as the main basis for zakat fund management regulations that have been stipulated by Law No. 23 of 2011. While the knowledge of the people of Binjai City about zakat management institutions such as BAZNAS Binjai City can affect the trust of muzzaki candidates in BAZNAS Binjai City to entrust their zakat to BAZNAS Binjai City.
Co-Authors Hendra Hermain Wahyu Syarvina Yenni Samri Juliati Nasution