Alifuddin, Yuzha' Nur, Inon Listyorini,S.E.,M.Si.,Akt. (2023) Perlakuan Akuntansi atas Dana Non Halal pada Badan Amil Zakat Nasional (BAZNAS) Kota Yogyakarta. ["eprint_fieldopt_thesis_type_tugasakhir" not defined] thesis, Universitas Teknologi Yogyakarta.
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Abstract
The aim of this research is to determine the accounting treatment of how non-halal funds are recognized, measured, presented and disclosed at the Yogyakarta City National Zakat Amil Agency (BAZNAS) and its conformity with PSAK 109. Based on the results of research conducted by researchers according to the problem formulation, it can be concluded that BAZNAS Yogyakarta City is in accordance with the current accounting standard rules, namely PSAK 109. BAZNAS has recognized bank interest and current account services as non-halal funds and recorded them at the amount received. . Amil also presents it separately from zakat funds, infaq/alms funds and amil funds. Non-halal funds at BAZNAS come from income from current account services and bank interest which are only channeled to activities outside of the distribution of ZIS funds.
| Item Type: | Thesis (["eprint_fieldopt_thesis_type_tugasakhir" not defined]) |
|---|---|
| Uncontrolled Keywords: | Non-Halal Funds, Accounting Treatment, PSAK 109 |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 26 Oct 2023 06:10 |
| Last Modified: | 26 Oct 2023 06:10 |
| URI: | http://eprints.uty.ac.id/id/eprint/14089 |
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