Abstract
The purpose of this study is to know the implementation of PSAK 109 at LAZISMU and to evaluate the suitability of financial report of LAZISMU with PSAK 109. The research method used in this study is descriptive qualitative. This research was conducted at LAZISMU and the information of the research was obtained from interviews and documentation. The results of the study show that LAZISMU mostly implements PSAK 45 about the financial report of non-profit entities where the profits are not obtained through business but are obtained from social and humanity. In reporting the financial report, LAZISMU only implements the program summary that records each zakat and infaq / sadaqah fund and the percentage given to each asnaf. This is contrast with the implementation of PSAK 109 where the record of financial report consists of the reports of financial position, changes in funds, changes in assets under management, cash flow and notes on financial statements. From the results, it is concluded that the record of financial report at LAZISMU is not fully in accordance with PSAK 109.
Highlights
This study aims to investigate how the application of Pernyataan Standar Akuntansi Keuangan (PSAK) 109 contained in LAZISMU and to evaluate the suitability of financial statements contained in LAZISMU with PSAK 109
This study aims to investigate how the application of PSAK 109 contained in LAZISMU and to evaluate the suitability of financial statements contained in LAZISMU with PSAK 109
The results of this study indicate that LAZISMU mostly still uses the application of PSAK 45, which is about the financial reporting of nonprofit entities where the benefits are not obtained through business but rather derived from social and humanitarian
Summary
Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus yang dilakukan untuk memberikan kesimpulan mengenai penerapan PSAK no 109 atas Pelaporan Keuangan Akuntansi Zakat dan Infaq pada LAZISMU. Objek dari penelitian ini adalah LAZISMU yang beralamat di Jl. Gedong Kuning 130 B Yogyakarta 5571. Peneliti mendeskripsikan penerapan akuntansi zakat dan infak/shadaqah pada LAZISMU. Data yang telah dikumpulkan dianalisis dengan membandingkan akuntansi zakat dan infak /shadaqah yang diterapkan pada LAZISMU dengan PSAK 109. Penelitian ini menggunakan jenis data primer dan sekunder. Data primer yaitu hasil wawancara yang diperoleh dari pengelola ZIS di LAZISMU dan hasil dokumentasi. Sedangkan data skunder yang digunakan dalam penelitian ini berupa, laporan neraca, laporan laba rugi
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