Fauzia, Rahmatul (2018) Analisis Kesesuaian Laporan Keuangan Baznas Kota Mojokerto Dengan PSAK 109 Tentang Akuntansi Zakat Dan Infak/Sedekah. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian kualitatif ini bertujuan untuk mengevaluasi kesesuaian laporan keuangan BAZNAS Kota Mojokerto dengan PSAK No 109 tentang Akuntansi Zakat dan Infak/Sedekah dengan menggunakan pendekatan deskriptif dan metode studi kasus. Penelitian dilaksanakan di BAZNAS Kota Mojokerto, salah satu BAZNAS daerah yang menjadi BAZNAS percontohan di Jawa Timur. BAZNAS Kota Mojokerto memiliki tugas menghimpun, menyalurkan dan mendayagunakan dana zakat, infak dan sedekah serta membuat pelaporan terkait kegiatan tersebut. Lembaga penghimpun zakat harus membuat laporan keuangan yang berisi Laporan Posisi Keuangan, Laporan Perubahan Dana, Laporan Perubahan Aset Kelolaan, Laporan Arus Kas, dan Catatan Atas Laporan Keuangan. BAZNAS Kota Mojokerto membuat satu laporan keuangan dari lima laporan keuangan yang seharusnya dibuat. Laporan keuangan yang dibuat yaitu laporan arus kas, tetapi isi dari laporan tersebut belum sesuai dengan PSAK 109. Sehingga disimpulkan bahwa Laporan Keuangan BAZNAS Kota Mojokerto belum dibuat sesuai dengan PSAK 109 tentang Akuntansi Zakat, dan Infak/Sedekah.
English Abstract
This qualitative research aims to evaluate the conformity of BAZNAS Mojokerto’s financial statement to PSAK 109 about zakat, infaq and sadaqah using descriptive approach and case study method. The research was done in BAZNAS Mojokerto, a pilot institution in East Java. Its duties are collecting, distributing, and utilizing funds from zakat, infaq, and sadaqah, as well as reporting its activities. Zakat institutions in Indonesia must make financial statements consisting of statement of financial position, statement of changes in funds, statement of changes in underlying assets, statement of cash flow, and notes to financial statements. BAZNAS Mojokerto has made one of those financial statements, which is statement of cash flow. However, the content of this statement does not conform to PSAK 109. In conclusion, BAZNAS Mojokerto’s financial statements have not conformed to PSAK 109 about accounting of zakat, Infaq, and sadaqah.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/88/051803136 |
| Uncontrolled Keywords: | BAZNAS, Zakat, Infak, Sedekah, Laporan Keuangan, PSAK, Akuntansi Syariah |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.3 Financial reports (Financial statements) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 27 Apr 2018 01:48 |
| Last Modified: | 02 Nov 2021 05:13 |
| URI: | http://repository.ub.ac.id/id/eprint/9896 |
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