IMPLEMENTASI PSAK 109 TENTANG AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH PADA BAZNAS KOTA BEKASI

DEWI, YUWIDA (2021) IMPLEMENTASI PSAK 109 TENTANG AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH PADA BAZNAS KOTA BEKASI. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

ABSTACT Keywords : Zakat, Donation / Charity, Financial Statements, PSAK 109 Poverty is one of the main problems in developing countries like Indonesia. To apply social care and improve the prosperity of mankind, Islam provides a media that is known as zakat. PSAK 109 explains that zakat is a treasure that must be issued by a compulsory zakat (muzakki) in accordance with the provisions of Sharia to be given to those who deserve it (mustahiq). The purpose of this study was to determine whether the financial statements at BAZNAS Bekasi City on accounting zakat, donation / charity are in accordance with PSAK 109. The analysis method used in this research is qualitative descriptive analytical method. The results of this study indicate that BAZNAS Bekasi City has not yet implement the listing of financial statements in accordance with PSAK 109. We recommend that the leadership of BAZNAS Bekasi City immediately adopted PSAK 109 on its financial statements are presented in order BAZNAS Bekasi City City have quality financial reports to support transparency and accountability

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