Penerapan PSAK 109 tentang Akuntansi Zakat dan Infak/Sedekah pada Badan Amil Zakat Nasional (BAZNAS) Kota Yogyakarta

Setyawati, Primesyifa Yumna, Inon Listyorini, S.E., M.Si., Akt. (2023) Penerapan PSAK 109 tentang Akuntansi Zakat dan Infak/Sedekah pada Badan Amil Zakat Nasional (BAZNAS) Kota Yogyakarta. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

Text 3200111041_Primesyifa Yumna Setyawati_Abstrak_Periode 1_2023-2024-R.pdf Download (12kB)

Abstract

This report aims to determine the application of zakat and infaq/alms accounting in the presentation of financial reports at the Yogyakarta City National Zakat Amil Agency in accordance with PSAK 109 accounting standards. The importance of analyzing financial reports is the background to this final assignment report. Zakat accounting is an information tool between zakat management institutions as management and interested parties. The accounting standard for zakat and infaq/alms that is currently in effect and used by OPZ as a guideline for bookkeeping and financial reporting is PSAK 109 which was issued by IAI in 2010. The accounting treatment for zakat in presenting financial reports at BAZNAS Yogyakarta City has implemented PSAK 109 by presenting five components of financial reports consisting of a financial position report, a report on changes in funds, a report on changes in assets under management, a cash flow report, and notes to financial reports. Implementation of zakat accounting with recognition of zakat funds which are recognized when the muzzaki hands over his zakat to the Institution.

Item Type:	Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords:	PSAK 109, zakat accounting, financial reports, accounting standards
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User:	Prodi Akuntansi Diploma
Date Deposited:	27 Oct 2023 02:01
Last Modified:	27 Oct 2023 02:01
URI:	http://eprints.uty.ac.id/id/eprint/14111

Actions (login required)

View Item