ANALISIS PENERAPAN AKUNTANSI ZAKAT DAN INFAK/SEDEKAH BERDASARKAN PSAK 109 TENTANG AKUNTANSI ZAKAT DAN INFAK/SEDEKAH: Studi Pada Sinergi Foundation

• Main Author: Anistia Wianti, - (Author)
• Format: Book
• Published: 2018-08-23.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/43754/1/S_PEA_1306699_Title.pdf; http://repository.upi.edu/43754/2/S_PEA_1306699_Table_of_Content.pdf; http://repository.upi.edu/43754/3/S_PEA_1306699_Abstract.pdf; http://repository.upi.edu/43754/4/S_PEA_1306699_Chapter1.pdf; http://repository.upi.edu/43754/5/S_PEA_1306699_Chapter2.pdf; http://repository.upi.edu/43754/6/S_PEA_1306699_Chapter3.pdf; http://repository.upi.edu/43754/7/S_PEA_1306699_Chapter4.pdf; http://repository.upi.edu/43754/8/S_PEA_1306699_Chapter5.pdf; http://repository.upi.edu/43754/9/S_PEA_1306699_Bibliography.pdf; http://repository.upi.edu/43754/10/S_PEA_1306699_Appendix.pdf
• Keywords: BP Islam. Bahaism. Theosophy, etc; HF5601 Accounting

Penelitian ini bertujuan untuk mendeskripsikan bagaimana penerapan akuntasi zakat dan infak/sedekah berdasarkan PSAK 109 tentang akuntansi zakat dan infak/sedekah pada Sinergi Foundation. Metode yang digunakan ialah deskriptif kualitatif. Teknik pengumpulan data yang digunakan penelitian ini adalah wawancara, studi dokumentasi dan studi literatur. Untuk analisis data dilakukan analisis deskriptif kualitatif. Teknik pengujian kredibilitas data yang digunakan adalah tringulasi. Hasil penelitian menunjukkan bahwa Sinergi Foundation cukup menerapkan akuntansi zakat dan infak/sedekah berdasarkan PSAK 109 tentang zakat dan infak/sedekah. ..... This study aims to describe how the application of zakat and infaq / alms accounts is based on PSAK 109 on the accounting of zakat and infaq / alms in the Synergy Foundation. The method used is qualitative descriptive. Data collection techniques used in this study were interviews, documentation studies and literature studies. For data analysis, qualitative descriptive analysis was carried out. Data credibility testing technique used is tringulation. The results of the study show that the Sinergi Foundation simply applies the accounting of zakat and infaq / alms based on PSAK 109 concerning zakat and infaq / alms.