@phdthesis{digilib58659,
           month = {March},
           title = {IMPLEMENTASI AUDIT SYARIAH PADA LEMBAGA AMIL ZAKAT INFAQ DAN SHADAQAH MUHAMMADIYAH KABUPATEN TEGAL JAWA TENGAH},
          school = {UIN SUNAN KALIJAGA YOGYAKARTA},
          author = {NIM.: 19108040062 Ahmad Ahdan Kamal},
            year = {2023},
            note = {Pembimbing: Dr. Ibi Satibi, S.H.I., M.Si},
        keywords = {Zakat, PSAK 109, Audit Syariah},
             url = {https://digilib.uin-suka.ac.id/id/eprint/58659/},
        abstract = {In 2022, misappropriation and misuse of zakat, infaq and alms funds often occur, it was recorded that 2 philanthropic institutions were caught in cases of embezzlement of funds, including Aksi Cepat Tanggap (ACT) and Baznas, South Bengkulu Regency. This action makes people who will deposit and distribute in other zakat management institutions worry about embezzlement of funds. This study aims to review and see how the presentation of financial reports and the implementation of sharia audits in zakat management institutions, especially in Lazismu, Tegal Regency. This study used qualitative methods, the data obtained were obtained through observation and interviews with managers and the financial division of Lazismu Tegal Regency. The results of the study show that the financial reports presented by Lazismu Tegal Regency are in accordance with the provisions of PSAK 109 regarding presentation and disclosure, besides that Lazismu Tegal Regency has also implemented financial audits and sharia audits. The financial audit of Lazismu Tegal Regency was carried out by the Public Accounting Firm Abdul Hamid and colleagues, while the sharia audit was carried out by the Tegal Regency Ministry of Religion.}
}