Jurnal Reviu Akuntansi dan Keuangan
Vol 5, No 2: Jurnal Reviu Akuntansi dan Keuangan

ANALISIS PENERAPAN AKUNTANSI DANA ZAKAT DAN INFAK/SEDEKAH PADA LEMBAGA AMIL ZAKAT INFAK, DAN SHODAQOH MUHAMMADIYAH (LAZISMU) KABUPATEN MALANG

Pertiwi, Rita Anggun (Unknown)
Kholmi, Masiyah (Unknown)
Kurniawati, Eris Tri (Unknown)

Article Info

Publish Date
19 Dec 2017

Abstract

The purpose of this study is to analyze the application of zakat fund accounting at LAZISMUMalang Regency. Analytical technique is done by using case study research to see the suitabilityof accounting application.the results obtained by this research in general accounting treatmentof zakat by LAZISMU Malang Regency is good enough that includes recognition and distribution. However, measurement, presentation and disclosure are not in accordance with PSAK109.besides, there is no separation between zakat fund and amil fund.Keywords: PSAK 109, zakat fund accounting

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Journal Info
Jurnal Reviu Akuntansi dan Keuangan
Website

Abbrev

jrak

Publisher

Universitas Muhammadiyah Malang

Subject

Economics, Econometrics & Finance

Description

Jurnal Reviu Akuntansi dan Keuangan Investasi (JRAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JRAK covered various of research approach, namely: quantitative, qualitative ...