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All Journal Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Gunung Djati Conference Series Jurnal Bagian Hukum Pidana Fakultas Hukum Universitas Mataram Ekonomi Keuangan Syariah dan Akuntansi Pajak Journal of Islamic Contemporary Accounting and Business Jurnal Riset Multidisiplin Edukasi Risalah Iqtisadiyah Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah
Gina Sakinah
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : Risalah Iqtisadiyah

 1 
Implementation Of Statement Of Financial Accounting Standards (SFAS) 112 Concerning Wakaf Accounting At The Ar-Rasyid Nabarang Baya Foundation Gina Sakinah; Fauziah Khoirunnisa; Ade Ponirah; Syahwa Natasya Sugari; Zahra Rafiatuddinna Namilah
Risalah Iqtishadiyah Vol 3 No 1 (2024): January - June 2024
Publisher : Risalah Iqtisadiyah: Journal of Sharia Economics, Sharia Economics Study Program, STEI Ar Risalah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59107/ri.v3i1.65

Abstract

This research aims to analyze the implementation of SFAS 112 concerning waqf accounting at the Ar-Rasyid Nabarang Baya Foundation. This research uses qualitative research methods with a descriptive approach. In this research, some information aims to describe systematically, factually, and accurately the application of SFAS 112 in the Financial Reports of the Ar-Rasyidi Nabarang Baya Foundation; the research only applies to the area studied. It uses primary data and secondary data. The data Analysis technique in this research is descriptive analysis with stages of data reduction analysis, data presentation, and conclusion. The results of the research show that the recognition aspect was found, namely that in the financial reports of the Ar-Rasyidi Nabarang Baya Foundation, it did not record waqf assets that were still in the form of we'd or promises in the financial reports; this was felt to be uncertain in the waqf. The Ar-Rasyidi Foundation's financial report does not admit any liabilities. In the measurement aspect, it was found that the measurement of waqf assets in the form of money and land in the financial statements of the Ar-Rasyidi Nabarang Baya Foundation was by SFAS 112. In the disclosure aspect, the Ar-Rasyidi Nabarang Baya Foundation has disclosed its financial reports in the Notes to Financial Reports.
Co-Authors Ade Ponirah Adi Muhamad Syalimul Gaos Adinda Intan Khoerani Aisyah Mega Benazira Ajeng Saeful Putri Alya Afriliani Andri Suwendi Aprillia Dharmawati Awang Dody Kardeli Ayi Abdul Latif Azizah Hanim Tsuraya Delia Futri Apriliani Dina Nurfuadah Dinia Yuanita Sari Dwi Aditya Farhan Rabani Fauziah Khoirunnisa Ghefira Rahima Habib Yasin Al Quds Hafizh Febryansyah Sonjaya Hilmawan, Wildan Husna Nur Jamil Ilham Aprizal Inda Maula Zulfa Indri Puspita Dewi Iwan Setiawan Izzul Haq Firman Maulana Jauza Eka Rafita Kiara Syahida Moch Alfiana Chandra Jani Moch Yaser Arafat Muhamad Rival Wijaya Putra Muhamad Zaenudin Sidiq Muhammad Al Ghifari Muhammad Azzam Izudin Muhammad Hilmi Humaid Hibatullah Muhammad Luthfi Nizar Muhammad Nuuru Fadillah Munifah Zahwa Mutia Sekar Mayang Nabila Nandayanti Naila Farida Najla Khayira Nanda Ivan Natsir, Nanda Ivan Nanda Kuswandari Nasywa Putri Maulani Nazril Laziva Nina Dzulfiani Ni’matul Aliyah Nurul Azmi Muhamad Tauhid NURUL HIKMAH Pingkan Salsa Ponirah, Ade Ratu Farah Diba Najwa Riantika Mutiara Rifka Atiya Nafisah Rizqy Hizbullah Ziyaulhaq Rosita Pamekarsari Sandra Siti Nurjanah Sani Dwina Siti Alya Ismayanti Siti Hawa Febriani Sulthon Ahmad Sulthon Ahmad Nawawi Syahwa Natasya Sugari Syifa Rahmatul Awaliyah Syiva Nur Afifah Talitha Nabilah Tantri Saraswati Taufan Tina Puri Andini Tria Najiatul Rohmah Vania Alya Zanatha Viena Amalia Sagita Viola Aulia Hidayat Saputri Wulan Siti Nurjanah Yasmin Sherlly Aulia Yazid Fajar Ramadhan Yunika Amelia Zahra Rafiatuddinna Namilah Zahra Yasmin