ANALISIS PENERAPAN AKUNTANSI ZAKAT PADA LEMBAGA AMIL ZAKAT ( STUDI KASUS PADA RUMAH ZAKAT CABANG YOGYAKARTA DAN LAZISMU CABANG YOGYAKARTA)

AFRIZAL ARMAN, NIM. 09390113 (2016) ANALISIS PENERAPAN AKUNTANSI ZAKAT PADA LEMBAGA AMIL ZAKAT ( STUDI KASUS PADA RUMAH ZAKAT CABANG YOGYAKARTA DAN LAZISMU CABANG YOGYAKARTA). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The goal of this research is to evaluate as well as to get informations of how the finance aspect of non profit entitities, Rumah Zakat and LAZIMU, is managed. With the growing number of the LEMBAGA AMIL ZAKAT, accounting aspect shoul be done properly according to the rules of non profit entities. In this case, both have applied PSAK number 109, which governs acknowledgement, measurement, presentation and revealment of zakat transaction. The data used on this research are primary and secondary ones. Both are obtained by interview and observation, for primary data, and observation through brochure or magazines, for secondary data. Those data describe a general profile, accounting system and recorded financial transaction. This research applies qualitative method, a methode which analizes and describes the application of zakat accounting system on the financial statement of Rumah Zakat and LAZISMU Yogyakarta. It also includes the analysis of acknowledgment, measurement, disclosure and report then is compared to PSAK no, 109 relating to zakat accounting system infaq / sada The research concludes that the application of accounting system of zakat on Rumah Zakat and Lazismu Yogyakarta uses cash basic method, namely, record of entire transaction executed on cash flow.The financial staetment applied at Rumah Zakat Yogyakarta is a notification and cash payment,while the Head Office uses balance sheet, adjustment of fund and manageable asset reports. LAZISMU applies notification and and cash payment reports, the same as Rumah Zakat does, but its Head Office uses only a financial balance sheet report.

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