摘要：The application of PSAK No.109 on Mandatory and Voluntary Disclosures. The purpose of this research was to understand the impact of PSAK No. 109 about Akuntansi Zakat and Infaq/Sedekah on mandatory and voluntary disclosure. This study employed a case study method and comparative literature/ documentary studies between financial statements of BAZNAS and financial statements of Yayasan Yatim Mandiri. The findings indicated that there was incompliance of disclosure with PSAK No.109. There were also some wakaf issues that have not been accommodated by PSAK No.109, which ultimately affected the disclosure of LAZ. The existence non-halal funds contrary to Sharia must be removed.
其他摘要：Penerapan PSAK No.109 atas Pengungkapan Wajib dan Sukarela. Tujuan dari penelitian ini adalah untuk memahami dampak dari PSAK No 109 tentang akuntansi Zakat Infaq dan/Sedekah pada pengungkapan wajib dan sukarela. Penelitian ini menggunakan metode studi ka
