This Author published in this journals
All Journal JAKBS
Bagus Satria Maulana
Universitas Tidar

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

Analisis Penerapan PSAK 109 Tentang Akuntansi Zakat, Infaq, Sedekah Pada BAZNAS kota Magelang Bagus Satria Maulana; Muhammad Wahyudi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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

Abstract

This research seeks to examine the application of PSAK 109 related to the accounting of zakat, infaq, and sedekah at BAZNAS Magelang city. The information utilized in this study includes both primary data and secondary data. Data gathering method in this research involved interviews, observations, and documentation. This study employs a qualitative method utilizing a case study approach. The findings of this research show that the application of PSAK 109 concerning recognition, measurement, reporting, and disclosure by BAZNAS of Magelang City has not been entirely aligned with PSAK 109; consequently, initiatives are required to enhance the implementation of PSAK 109 in the financial management of BAZNAS of Magelang City.