Article Per Year (5 Year)
p-Index From 2021 - 2026
0.92
P-Index
This Author published in this journals
All Journal Journal of Business, Accounting and Finance SINTESA
Tita Kartika
Universitas Sebelas April
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : SINTESA

 1 
Zakat Accounting in Supporting the Distribution of Productive Zakat Funds for Business Capital Tita Kartika
SINTESA Vol. 13 No. 1 (2022): Sintesa
Publisher : SINTESA

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

Abstract

This study aims to determine the description of zakat accounting on the empowerment of productive zakat funds for business capital at BAZNAS Kab. Sumedang.The reseach method used for this reseach is descriptive qualitative method, the data collection technique used is the observation method, the interview method includes structure and unstructured interviews and the method of literature study. The results obtained (1) BAZNAS Kabupaten Sumedang uses sharia accounting that is not based on interest (non interest) (2) Sumedang Makmur is one of the programs created by BAZNAS Kabupaten Sumedang in helping SMEs to increase their business by providing interest – free capital loans to mustahiq (3) Zakat Accounting at BAZNAS Kabupaten Sumedang is in accordance with PSAK No.109, and has used PSAK No. 109 since 2012 until now.
Co-Authors Arli Cucun Ayi Srie Yuniawati Dina Diandri Fajar Hari Mulia Fanji Farman Gunawan Wibisana Lilis Kartika Maman Nurochman Merisa Nur Afipani Neni Hajijah Rosna Nurjanah Sophia Annisa Wildayanti Hidayah