ANALISIS LAPORAN KEUANGAN BERDASARKAN PSAK 109 PADA YAYASAN RUMAH YATIM ARROHMAN

Authors

  • Syamsul Hidayat Universitas Bina Bangsa Banten
  • Anah Zanatun Universitas Bina Bangsa Banten
  • Nani Rohaeni Universitas Bina Bangsa Banten

DOI:

https://doi.org/10.24127/akuisisi.v14i2.220

Abstract

The purpose of this study is determine whether the accounting treatment of zakat in Rumah Yatim Arrohman accordance with PSAK No. 109. This research is conducted to examine the financial statements prepared by Rumah Yatim Arrohman accordance with PSAK No. 109 on Accounting for Zakat. The method used is descriptive comparatif approach. The results of this research concluded that Rumah Yatim Mandiri have fully implemented use PSAK No.109. in presenting the financial statements. because in PSAK No. 109, zakah accounting aims to regulate the recognition, measurement, presentation and disclosure of transactions zakah, infaq/ Sadaqah.

References

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Rahman, Taufik. (2015). Akuntansi Zakat, Infak dan Sedekah (PSAK 109): Upaya Peningkatan Transparansi dan Akuntabilitas Organisasi Pengelola Zakat (OPZ). Jurnal Muqtasid. Vol. 6(1). hh. 141-164.

Friyanti, E. Y. (2016). Laporan Keuangan Lembaga Kemanusiaan Merujuk Pada PSAK 109 (Sebagai Kajian untuk Laporan Keuangan Lembaga Nirlaba Syariah). AL-INTAJ. Vol. 2(2). hh. 133-142.

Laporan Keuangan Yayasan Rumah Yatim Arrohman 2016. Diambil dari http://www.rumah-yatim.org/web/?/laporan-keuangan/

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Published

2019-10-14

How to Cite

Hidayat, S., Zanatun, A., & Rohaeni, N. (2019). ANALISIS LAPORAN KEUANGAN BERDASARKAN PSAK 109 PADA YAYASAN RUMAH YATIM ARROHMAN. Akuisisi : Jurnal Akuntansi, 14(2), 78–88. https://doi.org/10.24127/akuisisi.v14i2.220

Issue

Vol. 14 No. 2 (2018)

Section

Articles

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