CONSTRUCTION OF WAQF ACCOUNTING BASED ON PSAK 112 - Nawirah Nawirah; Mohamat Chazim Fikri (Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo, 2022)
ABSTRAKTujuan penelitian ini adalah untuk menganalisis dan mengkontruksi laporan keuangan wakaf. Jenis penelitian ini merupakan penelitian kualilitatif menggunakan pendekatan deskriptif. Objek penelitian adalah Koperasi Masjid Sabilillah Kota Malang. Teknik Analisis digunakan dengan tujuan untuk mengetahui bagaimana perlakuan wakaf tunai yang diterima pengurus Koperasi Masjid Sabilillah Kota Malang, wakaf tunai akan ditinjau berdasarkan PSAK 112 dengan melihat perlakuan akuntansi wakaf. Tahapan selanjutnya kemudian melakukan kontruksi laporan keuangan sesuai dengan standart akuntansi wakaf yang telah disahkan oleh Ikatan Akuntan Indonesia. Penelitian ini memberikan hasil bahwa perlakuan akuntansi sesuai PSAK 112 secara umum menunjukkan baik serta transparan dalam hal penyampain informasi penerimaan wakaf tunai. Koperasi Masjid Sabilillah telah membuat Laporan keuangan yakni laporan laba rugi, laporan arus kas serta Laporan posisi keuangan. Terdapat beberapa laporan yang belum dibuat jika merujuk ke PSAK 112 yakni laporan aktivitas wakaf, laporan perubahan aset wakaf dan catatan atas laporan keuangan.Kata Kunci: Wakaf, Laporan Keuangan, PSAK 112 ABSTRACTThe purpose of this research is to examine and create waqf financial accounts. This study is a sort of qualitative research that takes a descriptive method. This study was carried out at the Sabilillah Mosque Cooperative in Malang City. The analysis technique was carried out to determine the treatment of cash waqf received by the management of the Sabilillah Mosque Cooperative Malang City. The cash waqf was reviewed based on the waqf accounting treatment referred to in PSAK 112, and the financial statements were constructed in accordance with the waqf accounting standards approved by the Indonesian Institute of Accountants. In general, the findings revealed that accounting treatment to PSAK 112 was good and straightforward in transmitting information on cash waqf receipts. The financial statements that have been made by the Sabilillah Mosque Cooperative as the management of the cooperative are the income statement, cash flow statement and balance sheet. There are several reports that have not been made when referring to PSAK 112, namely reports are waqf activity reports, reports on changes in waqf assets and notes to financial statements.Keywords: Waqf, Financial Reports, PSAK 112