文章基本信息

标题：PENERAPAN PSAK NO.109 ATAS PENGUNGKAPAN WAJIB DAN SUKARELA
本地全文：下载
作者：Yulifa Puspitasari ; Yulifa Puspitasari ; Habiburrochman 等
期刊名称：Jurnal Akuntansi Multiparadigma
印刷版ISSN：2086-7603
电子版ISSN：2089-5879
出版年度：2013
卷号：4
期号：3
页码：479-494
DOI：10.18202/jamal.2013.12.7211
语种：Indonesian
出版社：University of Brawijaya
摘要：The application of PSAK No.109 on Mandatory and Voluntary Disclosures. The purpose of this research was to understand the impact of PSAK No. 109 about Akuntansi Zakat and Infaq/Sedekah on mandatory and voluntary disclosure. This study employed a case study method and comparative literature/ documentary studies between financial statements of BAZNAS and financial statements of Yayasan Yatim Mandiri. The findings indicated that there was incompliance of disclosure with PSAK No.109. There were also some wakaf issues that have not been accommodated by PSAK No.109, which ultimately affected the disclosure of LAZ. The existence non-halal funds contrary to Sharia must be removed.
其他摘要：Penerapan PSAK No.109 atas Pengungkapan Wajib dan Sukarela. Tujuan dari penelitian ini adalah untuk memahami dampak dari PSAK No 109 tentang akuntansi Zakat Infaq dan/Sedekah pada pengungkapan wajib dan sukarela. Penelitian ini menggunakan metode studi ka
关键词：Bagi hasil; Keadilan; Petani penggarap