Image of Analisis pengungkapan laporan tahunan OPZ di Indonesia , Malaysia, dan Kuwait berdasarkan integrated reporting standard

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Analisis pengungkapan laporan tahunan OPZ di Indonesia , Malaysia, dan Kuwait berdasarkan integrated reporting standard

Zakat Organization (ZO) is one of the non-profit organizations engaged in the collection and distributions of zakat funds annually conduct disclosures about their operations on an annual report. This study discusses the ZO in Indonesia, Malaysia, and Kuwait regarding the components contained in the annual report of each ZO in each country based on Integrated Reporting which being an issue in accounting reporting. In this study, researchers analyzed the annual reports of three ZO in 2008-2010 in Indonesia, Malaysia and Kuwait to determine the index of the annual report of each ZO. ZO that has a highest index of the annual report by the Integrated Reporting is PPZ Malaysia due to governance disclosure in their annual reports. From the annual report disclosures of ZO can be seen that there has been no disclosure of the ZO conducting risk management. Overall, the annual report disclosures of ZO in Indonesia, Malaysia, and Kuwait is still low because when compared based on the terms required in the Integrated Reporting each ZO reveals only part of the content that is required by the Integrated Reporting.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8160PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Annual report
Non
profit organization
Zakah
Integrated Reporting
Kuwait
Reporting standard
Malysia
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xii , 83 p. ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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