ANALISIS PENERAPAN AKUNTANSI ZAKAT DAN INFAK/SEDEKAH BERDASARKAN PSAK 109 PADA BAZIS DKI JAKARTA

PURNAMASARI, SASMITA (2016) ANALISIS PENERAPAN AKUNTANSI ZAKAT DAN INFAK/SEDEKAH BERDASARKAN PSAK 109 PADA BAZIS DKI JAKARTA. D3 thesis, Universitas Negri Jakarta.

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Abstract

SASMITA PURNAMASARI. 2016. 8323136441.Analysis of Application Accounting Zakah and Infaq/Alms based on SFAS 109 in BAZIS DKI JAKARTA.Program Studi DIII Akuntansi. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. This paper has a background of concerns about the application of financial accounting standards to the institution or agency based charity that previously required under SFAS 45 to SFAS 109. Basically formed by the government agency that serves as the governing body and alms and donation / charity received from the muzzaki and distributed back to those entitled to receive. Therefore, LAZ and BAZ are required to be able to account for the results of the funds that they manage to the government and the public in the financial statements in accordance with existing standards and regulations. This paper is based on observations made on BAZIS JAKARTA. Method used is descriptive method qualitative data collection techniques such as observation, interview, and literature study. From these results it can be concluded that the BAZIS JAKARTA been able to implement the system of accounting records pretty well. Nearly the whole instrument recording transactions zakat and donation / charity has met the criteria in SFAS 109. Only on initial recognition "SFAS 109 paragraph 14. If muzakki mustahiq determine who should receive amil zakat distribution via ..." can not be realized, as well as in the presentation the financial statements BAZIS JAKARTA not recorded separately Nonhalal Fund in Statement of Financial Position ZIS Fund. And for the financial statements of the prior application and after application there is no significant difference when viewed from the invisible reader, only different is the process of recording and treatment. Keywords: Accounting of Zakah and Infak/Alms

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