Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Vol. 12 No. 3 (2022): Jurnal Mahasiswa Akuntansi

Implementasi PSAK 109 Akuntansi Zakat, Infaq dan Shadaqah di Badan Amil Zakat Nasional (BAZNAS) Pontianak

Redhea, Yaswinta Ulfa (Unknown)

Article Info

Publish Date
06 Mar 2023

Abstract

This study aims to analyze the application of zakat accounting based on PSAK 109 at the BAZNAS Pontianak. The approach used is researcher use a qualitative method descriptive analysis. The result showed that (1) The accounting process at the BAZNAS Pontianak was not fully in accordance with general accounting theory; (2) Recognition and measurement of zakat on BAZNAS Pontianak was in accordance with PSAK 109; and (3) Presentation and disclosure on BAZNAS Pontianak was not in accordance with PSAK 109.Keywords: PSAK 109, Zakat, Infaq, BAZNAS, Financial Statement

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Website

Abbrev

ejafe

Publisher

Universitas Tanjungpura

Subject

Description

Jurnal KIAFE (e-ISSN 3063-5322) is a peer-reviewed, open-access scholarly journal published by the Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura. The journal was first published in January 2012 and initially served as a ...