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Analisis perlakuan akuntansi zakat perusahaan pada bank syariah di Indonesia

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This research discuss about the practice of accounting treatment for corporate zakat on Islamic bank in Indonesia. The Islamic banks which become the object of this research are the Islamic banks that have achieved the status of ?Bank Umum Syariah? (Islamic Public/Generic Bank). The research were conducted through an interview with the authorized personnel of Islamic Public Bank?s related to zakat management, observation on the bank?s annual report for the year of 2010 - 2011, and an interview with some of the regulators in Indonesia which have the authorities to determine the rules and principles of Sharia accounting (Indonesia Institute of Accountant) and the National Sharia Commitee in Indonesia. The results of this research shows that there are still a few differences and deficiencies regarding the reporting of zakat which is managed by the bank especially the accounting treatment of corporate zakat by the Islamic Public Banks in Indonesia. The differences and deficiencies in reporting corporate zakat mainly caused by the lack of standard for corporate zakat in Indonesia. The results also revealed that the proportion of source and usage of zakat for those two years (2010-2011) were dominated by the same segment. It also shows that there is a decrease in the realization of zakat funds which managed by the Islamic Public Bank. The supplementary results of this research also shows the big potential of corporate zakat from the Islamic Public Banks in Indonesia.Ada tabel

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Ketersediaan

Call Number	Location	Available
8200	PSB lt.2 - Karya Akhir	1

Penerbit	Depok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2013
Edisi	-
Subjek	Islamic law Sharia Islamic banks Accounting treatment Zakah religious aspect
ISBN/ISSN	-
Klasifikasi	-
Deskripsi Fisik	xiii, 97 p. ; 30 cm.
Info Detail Spesifik	-
Other Version/Related	Tidak tersedia versi lain
Lampiran Berkas	Tidak Ada Data