ANALISIS IMPLEMENTASI PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO.109 PADA LEMBAGA AMIL ZAKAT (Studi Kasus Pada LAZ PPPA DAARUL QUR AN )

LESTARI, LESTARI (2019) ANALISIS IMPLEMENTASI PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO.109 PADA LEMBAGA AMIL ZAKAT (Studi Kasus Pada LAZ PPPA DAARUL QUR AN ). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the implementation of PSAK 109 on the LAZ PPPA DAARUL QUR'AN, namely whether the financial statements of LAZ PPPA DAARUL QUR'AN have implemented PSAK 109 or are still using other PSAK as the basis for recording the LAZ financial statements. The population and sample in this study were part of the LAZ PPPA DAARUL QUR'AN finance. The research data used primary data, namely by interviewing informants and distributing questionnaires to the financial section of LAZ PPPA DAARUL QUR'AN and LAZ PPPA DAARUL QUR'AN financial statements. The data analysis technique is using qualitative descriptive analysis. The results of the study, namely the LAZ financial report before it was officially inaugurated as LAZNAS still use PSAK 45, but from the results of interviews with informants after being inaugurated as LAZNAS in July 2018 LAZ PPPA DAARUL QUR'AN has begun implementing PSAK 109 in its financial reporting. However, the researchers conducted research during the transition period so that the financial statements in accordance with PSAK 109 could not be published because they had not been audited. Keywords: Zakat Accounting Standards, financial statements. Penelitian ini bertujuan untuk menganalisa implementasi PSAK 109 pada LAZ PPPA DAARUL QUR’AN yaitu apakah laporan keuangan LAZ PPPA DAARUL QUR’AN sudah mengimplementasikan PSAK 109 atau masih menggunakan PSAK lain sebagai dasar pencatatan dalam menyusun laporan keuangan LAZ tersebut. Populasi dan sampel pada penelitian ini adalah bagian keuangan LAZ PPPA DAARUL QUR’AN. Data penelitian menggunakan data primer yaitu dengan wawancara kepada narasumber serta membagikan kuesioner pada bagian keuangan LAZ PPPA DAARUL QUR’AN dan Laporan keuangan LAZ PPPA DAARUL QUR’AN. Teknik analisis data yaitu dengan menggunakan analisis deskriptif kualitatif. Hasil penelitian yaitu Laporan keuangan LAZ sebelum diresmikan menjadi LAZNAS masih menggunakan PSAK 45 namun dari hasil wawancara dengan narasumber setelah diresmikan menjadi LAZNAS pada Juli 2018 LAZ PPPA DAARUL QUR’AN sudah mulai mengimplementasikan PSAK 109 dalam pelaporan keuangannya. Akan tetapi peneliti melakukan penelitian pada masa transisi sehingga laporan keuangan sesuai PSAK 109 belum bisa dipublish karena belum diaudit. Kata kunci : Standar Akuntansi Zakat, Laporan keuangan.

Item Type: Thesis (S1)
NIM: 43214120135
Uncontrolled Keywords: Standar Akuntansi Zakat, Laporan keuangan.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 12 Apr 2019 04:22
Last Modified: 12 Apr 2019 04:22
URI: http://repository.mercubuana.ac.id/id/eprint/48458

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