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All Journal Journal of Islamic Economics and Business Studies (JIEBS) Nusantara: Journal of Cultural Research (NJCR)
Choirunnisa Tri Ana Harahap
UNIVERSITAS ISLAM NEGERI SYEKH ALI HASAN AHMAD ADDARY PADANGSIDIMPUAN
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Analisis Implementasi Pernyataan Standar Akuntansi Keuangan 109 Tentang Akuntansi Zakat Dan Infak/ Sedekah Pada Badan Amil Zakat Nasional Tapanuli Selatan Choirunnisa Tri Ana Harahap
Journal of Islamic Economic and Business Studies Vol. 1 No. 2 (2023): December
Publisher : Business Finance Analyst Co.

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Abstract

PSAK No. 109 was made with the aim of accounting financial statements for zakat and infaq / alms transactions at ZIS fund management institutions. However, in practice, there are often discrepancies between the reports provided by ZIS fund and the standards set by IAI in PSAK No. 109. Thus this research is intended to determine the implementation of PSAK 109 carried out at BAZNAS South Tapanuli which is used for evaluation materials and empirical evidence on the management of ZIS funds in Indonesia. This research is qualitative research with a descriptive approach, which is a qualitative approach in this case is actually a research procedure that produces descriptive data in the form of written or spoken words from people and observable behavior. The results showed that BAZNAS Tapanuli Selatan has not fully implemented PSAK 109 on Accounting for Zakat and Infaq / Alms where there is still information needed in PSAK 109 on Accounting for Zakat and Infaq / Alms but in the financial statements owned by BAZNAS Tapanuli Selatan it cannot be found. BAZNAS Tapanuli Selatan has provided the information needed in accordance with PSAK No. 109 but in the financial statements of BAZNAS Tapanuli Selatan it cannot be found.
Keragaman Kultur sebagai sebuah kenyataan Choirunnisa Tri Ana Harahap
Nusantara: Journal of Cultural Research Vol. 1 No. 1 (2023): June
Publisher : Business Finence Analyst Co.,

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Abstract

Every continent is occupied by multicultural societies that have positive potential for assimilation and social integration. However, there is also a great opportunity for social conflict. The cultural diversity of the world's population consists of various tribes, ethnicities, religions and races, which if these differences are not communicated and not socialized properly will cause conflicts such as discrimination and radicalism. Multicultural education is a value education that must be instilled in order to have a multiculturalistic view and attitude, so that it is accustomed to coexisting with the diversity of characters and cultures, religions and languages, respecting the rights of every citizen regardless and distinguishing ethnic majority or minority. The purpose of this study is to describe the main data about the reality of religious, ethnic and linguistic diversity on five continents. This type of research is qualitative research with a literature review method. The results show that there is a vulnerability to conflict in multicultural life and the most effective way is through multicultural education to encourage the positive potential of differences.
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