文章基本信息

标题：ANALISIS PENERAPAN AKUNTANSI DANA ZAKAT DAN INFAK/SEDEKAH PADA LEMBAGA AMIL ZAKAT INFAK, DAN SHODAQOH MUHAMMADIYAH (LAZISMU) KABUPATEN MALANG
作者：Rita Anggun Pertiwi ; Masiyah Kholmi ; Eris Tri Kurniawati 等
期刊名称：Jurnal Reviu Akuntansi dan Keuangan
出版年度：2017
卷号：5
期号：2
语种：English
出版社：Jurnal Reviu Akuntansi dan Keuangan
摘要：The purpose of this study is to analyze the application of zakat fund accounting at LAZISMU Malang Regency. Analytical technique is done by using case study research to see the suitability of accounting application.the results obtained by this research in general accounting treatment of zakat by LAZISMU Malang Regency is good enough that includes recognition and distribution. However, measurement, presentation and disclosure are not in accordance with PSAK 109.besides, there is no separation between zakat fund and amil fund.
其他摘要：The purpose of this study is to analyze the application of zakat fund accounting at LAZISMU Malang Regency. Analytical technique is done by using case study research to see the suitability of accounting application.the results obtained by this research in general accounting treatment of zakat by LAZISMU Malang Regency is good enough that includes recognition and distribution. However, measurement, presentation and disclosure are not in accordance with PSAK 109.besides, there is no separation between zakat fund and amil fund. Keywords: PSAK 109, zakat fund accounting