Image of Analisis Perlakuan Akuntansi Atas Zakat Dan Infak / Sedekah Non Kas (Suatu Usulan Revisi Psak 109 Tentang Akuntansi Zakat Dan Infak / Sedekah)

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Analisis Perlakuan Akuntansi Atas Zakat Dan Infak / Sedekah Non Kas (Suatu Usulan Revisi Psak 109 Tentang Akuntansi Zakat Dan Infak / Sedekah)

The purpose of this study is to provide an analysis of the fact pattern on the receipt and distribution of non-cash zakat and infaq/sadaqah. This pattern of facts is used as the basis for analyzing the appropriate accounting model for these assets. This study uses a descriptive qualitative research method with a case study strategy at the Institute of Indonesia Chartered Accountants. The data used in this study are primary data obtained by interview and document analysis. The output of this research is to provide suggestions for the revision of PSAK 109 related to non-cash zakat and infaq/sadaqah. The results of this study indicate that non-cash zakat and infaq/sadaqah receipts are categorized into two, namely, non-cash assets and services. Non-cash assets are classified into two 'non-cash assets distributed in the same form' and 'non-cash assets distributed in different forms'. The services received are classified into two wherein 'amil institution is the beneficiary' and 'mustahik is the beneficiary'. The proposed changes are related to the measurement of zakat or infaq receipts in the form of 'non-cash assets distributed in the same form' and service sadaqah using fair value, while zakat or infaq receipts in the same form of 'non-cash assets distributed in different forms' use net realizable value. Non-cash assets whose fair value cannot be measured reliably are not recorded in the financial statements but are reported in the notes to the financial statements.

Ketersediaan

Call NumberLocationAvailable
T 037/21PSB lt.2 - Karya Akhir1
Penerbit Jakarta Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia.,
Edisi -
Subjek Accounting treatment
Zakah and infaq/sadaqah
Non-cash
SFAS 109
ISBN/ISSN -
Klasifikasi NONE
Deskripsi Fisik xiii, 58 p. ; diagr. ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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