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As Sahara, Masyitah
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Economics, Econometrics & Finance

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ANALISIS IMPLEMENTASI PSAK 101 PADA LAPORAN KEUANGAN DI BADAN AMIL ZAKAT NASIONAL (BAZNAS) Indriaty, Novica; Nurul Fazira, Ajeng; Satria, Hendy; As Sahara, Masyitah; Kurnia, Sri
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.746

Abstract

The Indonesian Accountants Association (IAI) issues accounting standards regarding financial reports for zakat, infaq and alms. This standard is contained in Statement of Financial Accounting Standards Number 101 which discusses financial reporting of zakat, infaq and alms. This research was conducted at BAZNAS for the period 2021 and 2022. The aim of this research was to find out whether the accounting treatment of zakat, infaq and alms funds by BAZNAS was in accordance with PSAK Number 101. The data analysis method used was qualitative. The result of this research is that BAZNAS has prepared financial reports in accordance with PSAK Number 101.
Co-Authors Indriaty, Novica Kurnia, Sri Nurul Fazira, Ajeng Satria, Hendy