Analisis Pelaporan Keuangan Lembaga Amil Zakat Terhadap PSAK 109 (STUDI KASUS PADA LAZ AL AZHAR JAWA TIMUR)

Arianti, Titin (2021) Analisis Pelaporan Keuangan Lembaga Amil Zakat Terhadap PSAK 109 (STUDI KASUS PADA LAZ AL AZHAR JAWA TIMUR). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This study aims to analyze the application of PSAK 109 (Statement of Financial Accounting Standards) regarding the financial statements of zakat, infaq/ alms applied to the Amil Zakat Al Azhar Institute in East Java, by comparing the financial statements of the Amil Zakat Al Azhar Institute in East Java with the existing rules in PSAK. 109. Data collection techniques in this study are by conducting interviews, observation, documentation, and literature study. The data analysis method in this study is a qualitative analysis method. Data analysis was carried out by identifying financial reporting, digging up data and documents, extracting information from informants, managing data in accordance with accounting practices, comparing the suitability of accounting practices with PSAK 109, drawing conclusions from the results of the comparison. Based on the results of the study, it can be seen that the amil zakat institution of Al Azhar East Java is not appropriate in compiling financial reports with those required in PSAK 109. LAZ Al Azhar East Java in its financial statements only prepares reports on changes in funds. Keywords: Analysis, Financial Statements, PSAK 109

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