Analisis Penerapan Akuntansi Dana Zakat dan Infak/sedekah pada Lembaga Amil Zakat Infak, dan Shodaqoh Muhammadiyah (Lazismu) Kabupaten Malang

Rita Anggun Pertiwi • Masiyah Kholmi • Eris Tri Kurniawati
Journal article Jurnal Reviu Akuntansi dan Keuangan • Desember 2017

Abstrak

The purpose of this study is to analyze the application of zakat fund accounting at LAZISMUMalang Regency. Analytical technique is done by using case study research to see the suitabilityof accounting application.the results obtained by this research in general accounting treatmentof zakat by LAZISMU Malang Regency is good enough that includes recognition and distribution. However, measurement, presentation and disclosure are not in accordance with PSAK109.besides, there is no separation between zakat fund and amil fund.

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Jurnal

Jurnal Reviu Akuntansi dan Keuangan

Jurnal Reviu Akuntansi dan Keuangan (JRAK) merupakan jurnal ilmiah di bidang ilmu Akuntansi yang ... tampilkan semua