Rekomendasi pencatatan akuntansi wakaf uang di Indonesia

Deskripsi

This study recommends accounting treatment for cash waqf in Indonesia. The results shows that the separation of financial statement between waqf and nazhir will gain a better result. This study also recommends Statement of Recommended Practice (SORP) 2005 is suitable to be chosen as guideline for preparing financial statements. There are four kinds of financial statements that should be prepared by nazhir related to waqf, they are Statement of Financial Activities of Waqf, Balance Sheet of Waqf, Statement of Cash Flow of Waqf, and Notes to Financial Statement of Waqf.Ada tabel