Nomico
Vol. 1 No. 11 (2024): Nomico-December

Analysis of the Implementation of PSAK 109 and PSAK 112 at the National Zakat Management Institution (LAZNAS) Yatim Mandiri Kepanjen Malang

Inayah, Khoirotul (Unknown)
Ashari, Muhammad Hasyim (Unknown)

Article Info

Publish Date
30 Dec 2024

Abstract

The purpose of this study is determine application of PSAK 109 about Zakat, Infaq/Sadaqah Accounting, and PSAK 112 about Waqf Accounting at LAZNAS Yatim Mandiri Branch Kepanjen about recognition, the measurement, presentation and disclosure that Zakat, Infaq/Sadaqah, and Waqf (ZISWAF). This research is a qualitative study with a descriptive approach. Data collection methods use in this study were interviews, observation, and documentation. The result showded at LAZNAS Yatim Mandiri branch Kepanjen have implemented about recognition, the measurement, presentation, but not implemented about disclosure of PSAK 109 about Zaqat, Infaq/Sadaqah Accounting. In addition LAZNAS Yatim Mandiri branch Kepanjen have implemented about recognition, the measurement, but not implemented about presentation and disclosure of PSAK 112 about Waqf Accounting.

Copyrights © 2024




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Nomico
Website

Abbrev

NJ

Publisher

PT Anagata Sembagi Education

Subject

Economics, Econometrics & Finance Education

Description

Nomico is a peer-reviewed open access international journal with the aim of disseminating the results of research, study, and development in the economic and finance, particularly in the fields of (1) accounting, (2) management, (3) capital markets, (4) business law, (5) taxation, (6) information ...