EVALUASI PENERAPAN PSAK NO.109 TENTANG PELAPORAN KEUANGAN AKUNTANSI ZAKAT, INFAQ/SHADAQAH PADA BAZNAS KOTA YOGYAKARTA
Abstract
Bond Accountant Indonesia has issued financial accounting standards
regarding financial report of religious obligatory, infaq/shadaqah. This research
was conducted on BAZNAS Yogyakarta city which is one of the Agency's amil zakat.
This research aims to know the application of financial reporting in the BAZNAS city
of Yogyakarta PSAK No. 109 accounting of religious obligatory, infaq/shadaqah.
The population in this research is the financial reporting accounting zakat and
infaq/shadaqah on BAZNAS Yogyakarta city. The sample in this research is data
financial reporting accounting zakat and infaq/shadaqah on BAZNAS Yogyakarta
city by 2015. Methods of analysis used in this study is the method used is the
interactive analysis. In this method, there are three main components, namely data
reduction (1) (2) the representation of the data (3) conclusions. The result of the
research was the city BAZNAS, writing financial reports are still not fully in
accordance with PSAK NO. 109.
Keywords: financial reports, PSAK NO. 109
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