TY  - THES
N1  - 1. Dr. MISNEN ARDIANSYAH, S.E., M.SI.
2. H. M. YAZID AFANDI, S.Ag., M.Ag.
ID  - digilib22141
UR  - https://digilib.uin-suka.ac.id/id/eprint/22141/
A1  - AFRIZAL ARMAN, NIM. 09390113
Y1  - 2016/07/19/
N2  - 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.
PB  - UIN SUNAN KALIJAGA YOGYAKARTA
KW  - zakah accounting
KW  -  non profit entity
KW  -  financial statement
M1  - skripsi
TI  - ANALISIS PENERAPAN AKUNTANSI ZAKAT PADA LEMBAGA AMIL ZAKAT
( STUDI KASUS PADA RUMAH ZAKAT CABANG YOGYAKARTA DAN
LAZISMU CABANG YOGYAKARTA)
AV  - restricted
ER  -