eprintid: 58659
rev_number: 11
eprint_status: archive
userid: 12460
dir: disk0/00/05/86/59
datestamp: 2023-05-17 01:36:58
lastmod: 2023-05-17 01:36:58
status_changed: 2023-05-17 01:36:58
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Ahmad Ahdan Kamal, NIM.: 19108040062
title: IMPLEMENTASI AUDIT SYARIAH PADA LEMBAGA AMIL ZAKAT INFAQ DAN SHADAQAH MUHAMMADIYAH KABUPATEN TEGAL JAWA TENGAH
ispublished: pub
subjects: Zakat
subjects: eko_akun
divisions: ak_syar
full_text_status: restricted
keywords: Zakat, PSAK 109, Audit Syariah
note: Pembimbing: Dr. Ibi Satibi, S.H.I., M.Si
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.
date: 2023-03-03
date_type: published
pages: 122
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Ahmad Ahdan Kamal, NIM.: 19108040062  (2023) IMPLEMENTASI AUDIT SYARIAH PADA LEMBAGA AMIL ZAKAT INFAQ DAN SHADAQAH MUHAMMADIYAH KABUPATEN TEGAL JAWA TENGAH.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/58659/1/19108040062_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/58659/2/19108040062_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf