Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

ANALISIS PSAK NO 109 TERHADAP PELAPORAN KEUANGAN AKUNTANSI ZAKAT, INFAK DAN SEDEKAH PADA BAZNAS PROVINSI JAWA BARAT

Yuni Fitria Agung (Unknown)
Nunung Nurhayati (Unknown)
Sri Fadilah (Unknown)

Article Info

Publish Date
28 Jan 2022

Abstract

The purpose of this study was to determine whether the accounting treatment for zakat, infaq and alms in West Java Province BAZNAS is in accordance with PSKA No. PSAK No. 109 concerning zakat accounting. The method used is a descriptive approach and the type of data used is qualitative. The results of this study conclude that BAZNAS West Java Province has implemented the use of PSAK No. 109 concerning zakat, infaq and alms accounting which aims to regulate the recognition, measurement, presentation and disclosure of zakat, infaq and alms transactions.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
486.659 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Website

Abbrev

fairvalue

Publisher

Institut Manajemen Koperasi Indonesia

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...