Dwi Safitri, Ratih (2019) ANALISIS PENERAPAN PELAPORAN ZIS BERDASARKAN PSAK No. 109 PADA BADAN AMIL ZAKAT INFAK/SHDAQOH (Studi Pada BAZIS DKI Jakarta). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui sejauh mana Penerapan Pernyataan Standar Akuntansi Keuangan No. 109 mengenai Penyajian Laporan Keuangan Dana ZIS yang diterapkan oleh badan amail zakat. Sehingga mengetahui sudah sejauh mana penerapan Pernyataan Standar Akuntansi Keuangan No. 109 pada laporan keuangan BAZIS DKI Jakarta. Penelitian ini menggunakan metode pendekatan yang bersifat kualitatif, yaitu sebagai prosedur penelitian yang menghasilkan data deskriptif analisis berdeskriptif yaitu menggunakan strategi penelitian melalui wawancara dan observasi dengan cara mengumpulkan data dari lembaga yang bersangkutan. Wawancara dan observasi merupakan teknik pengumpulan data primer yang menggunakan pertanyaan lisan dan tulisan. Peneliti ini diperoleh penulis dari kantor BAZIS DKI Jakarta. Hasil penelitian ini menunjukkan bahwa laporan keuangan BAZIS DKI Jakarta hampir sesuai dengan Pernyataan Standar Akuntansi Keuangan No. 109. keseluruhan laporan keuangan BAZIS DKI Jakarta telah sesuai dari segi pengakuan, pengukuran, penyajian dan pengungkapan ecara keseluruhan. Hanya saja dalam pengakuan BAZIS DKI Jakarta tidak melaporkan dana nonhalal. Kata Kunci : PSAK 109, ZIS, Pengakuan, Pengukuran, Penyajian, Pengungkapan. ABSTRACT This study aims to determine the extent to which the Application of Statement of Financial Accounting Standards No. 109 regarding the Presentation of the Financial Statements of the ZIS Fund applied by the natural zakat agency. So that it is known to what extent the application of the Statement of Financial Accounting Standards No. 109 in the financial statements of the Jakarta BAZIS. This study uses a qualitative approach, namely as a research procedure that produces descriptive data descriptive analysis that is using research strategies through interviews and observations by collecting data from the relevant institutions. Interviews and observations are primary data collection techniques that use oral and written questions. This researcher was obtained by the author from the Jakarta BAZIS office. The results of this study indicate that the financial statements of the DKI Jakarta BAZIS are almost in accordance with the Statement of Financial Accounting Standards No. 109. The overall financial statement of the Jakarta BAZIS is in accordance with the overall recognition, measurement, presentation and disclosure. It's just that in the recognition of DKI Jakarta BAZIS not reporting non-halal funds. Keywords : PSAK 109, ZIS, Recognition, Measurement, Presentation, Disclosure.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Syariah | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 10 Nov 2021 04:36 | ||||||||
| Last Modified: | 10 Nov 2021 04:36 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5802 |
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