KURNIYAWATI, ANAFIAH (2018) ANALISIS PERBANDINGAN KOMPETENSI AMIL ZAKAT DAN PENERAPAN PSAK NO. 109 DALAM MEMENUHI KUALITAS LAPORAN KEUANGAN (Studi Kasus LAZ Baitul Maal Hidayatullah dan BAZIS Provinsi DKI Jakarta). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana tingkat kompetensi amil zakat, penerapan PSAK No. 109 dan kualitas laporan keuangan pada LAZ Baitul Maal Hidayatullah (BMH) dan BAZIS Provinsi DKI Jakarta. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kualitatif. Data yang digunakan dalam penelitian ini menggunakan data primer dan data sekunder. Data primer didapatkan melalui wawancara mendalam dan observasi secara langsung sedangkan data sekunder melalui riset perpustakaan dan dokumentasi. Hasil penelitian ini menunjukkan bahwa tingkat kompetensi amil zakat pada LAZ BMH dan BAZIS Provinsi DKI Jakarta sudah dikategorikan kompeten. Meskipun LAZ BMH lebih kompeten daripada BAZIS Provinsi DKI Jakarta. Penerapan PSAK No. 109 sudah diterapkan baik LAZ BMH maupun BAZIS Prov DKI Jakarta meskipun tidak sepenuhnya diterapkan. LAZ BMH memenuhi kualitas laporan keuangan pada indikator dapat dipahami, keandalan dan dapat dibandingkan, tetapi cukup memenuhi pada relevan. Sedangkan BAZIS Provinsi DKI Jakarta memenuhi kualitas laporan keuangan pada indikator dapat dipahami, relevan dan kendalan, tetapi cukup memenuhi pada dapat dibandingkan. Kata Kunci : Kompetensi Amil Zakat, Penerapan PSAK No. 109, Kualitas Laporan Keuangan ABSTRACT This study aims to find out how the level of competence of amil zakat, the application of PSAK No. 109 and the quality of financial reports at LAZ Baitul Maal Hidayatullah (BMH) and BAZIS Province DKI Jakarta. This research uses descriptive research with a qualitative approach. The data used in this study are primary data and secondary data. Primary data is obtained through in-depth interviews and direct observation while secondary data through library research and documentation The results of this study indicate that the level of competence of amil zakat at LAZ BMH and BAZIS Province DKI Jakarta has been categorized as competent. Although LAZ BMH is more competent than BAZIS DKI Jakarta Province. Application of PSAK No. 109 has been applied to both LAZ BMH and BAZIS DKI Jakarta Province although not fully implemented. LAZ BMH fulfills the quality of financial reports on indicators that can be understood, reliability and comparability, but it is sufficient to meet the relevant. While BAZIS Province DKI Jakarta fulfills the quality of financial reports on indicators that can be understood, relevant and constrained, but sufficiently fulfilling to be comparable. Keywords: Competency of Amil Zakat, Application Of PSAK No. 109, Quality of Financial Statements
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Syariah | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 12 Apr 2022 03:43 | ||||||||
| Last Modified: | 12 Apr 2022 03:43 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7497 |
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