FIRDAUS, ANISA (2021) ANALISIS PENERAPAN PSAK 109 TENTANG AKUNTANSI ZAKAT, INFAK DAN SEDEKAH PADA LEMBAGA AMIL ZAKAT (Studi Kasus Lazis Yayasan Amaliah Astra). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk (1) mengetahui bagaimana akuntansi zakat di Lazis Yayasan Amaliah Astra (2) mengetahui kesesuaian penerapan akuntansi zakat dengan PSAK 109 di Lazis Yayasan Amaliah Astra. Penelitian ini menggunakan desain penelitian deskriptif dengan pendekatan kualitatif. Pada penelitian ini menggunakan data primer dan data sekunder. Data primer yang digunakan dalam penelitian ini adalah melalui wawancara dengan staff finance dan observasi langsung . Data sekunder dalam penelitian ini adalah tentang kesesuaian laporan keuangan di Lazis Yayasan Amaliah Astra dengan PSAK 109,profile Lazis Yayasan Amaliah Astra serta, laporan keuangan Lazis Yayasan Amaliah Astra serta Jurnal di Lazis Yayasan Amaliah Astra. Teknik pengumpulan data yang dilakukan dalam penelitian ini adalah dengan cara mengajukan surat riset untuk diajukan kepada pihak Lazis Yayasan Amaliah Astra. Hasil dari penelitian ini menunjukan bahwa (1) Akuntansi dana zakat di Lazis Yayasan Amaliah Astra dalam hal penghimpunan,pengelolaan,penyaluran dana sudah terstruktur dengan baik . (2). Dalam hal pengukuran, pengakuan, penyaluran, pengungkapan di Lazis Yayasan Amaliah Astra sudah sesuai dengan PSAK 109, namun dalam hal penyajian belum sesuai dengan PSAK 109 . Kata Kunci : Zakat, PSAK 109, Lazis Yayasan Amaliah Astra ABSTRAK This study aims to (1) see how zakat accounting at Lazis Astra Amaliah Foundation (2) see the suitability of accounting application with PSAK 109 at Lazis Astra Amaliah Foundation. This study uses a descriptive research design with a qualitative approach. In this study using primary data and secondary data. Primary data used in this study were interviews with financial staff and direct observation. Secondary data in this study are about the suitability of financial statements at Lazis Astra Amaliah Foundation with PSAK 109, the Lazis profile of the Amaliah Astra Foundation as well as the financial reports of the Lazis Astra Amaliah Foundation and the journal at the Lazis Amaliah Astra Foundation. The data technique used in this research is by submitting a research letter to be submitted to the Lazis Astra Amaliah Foundation. The results of this study indicate that (1) The accounting for zakat funds at the Lazis Astra Amaliah Foundation in collecting, managing, distributing funds is well structured. (2). In terms of measurement, recognition, distribution, disclosure in Lazis, the Amaliah Astra Foundation is in accordance with PSAK 109, but in terms of presentation it is not in accordance with PSAK 109. Keywords: Zakat, PSAK 109, Lazis Astra Amaliah Foundation
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Syariah | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Anisa Firdaus | ||||||||
| Date Deposited: | 25 Mar 2021 07:14 | ||||||||
| Last Modified: | 25 Mar 2021 07:14 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/4145 |
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