EVALUASI KESESUAIAN PSAK 109 TENTANG AKUNTANSI ZAKAT DENGAN SYARIAT ISLAM MERUJUK KEPADA ALQURAN DAN HADIS
Purpose of this study is to evaluate the accounting zakah in PSAK 109 it has been in accordance with Islamic Shari�a refer to Alquran dan Hadith. Source of data in this study is the accounting zakah in PSAK 109 which will be evaluated it has been in accordance with Islamic Shari�a refer to Alqur...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2011
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| Summary: | Purpose of this study is to evaluate the accounting zakah in PSAK 109 it has
been in accordance with Islamic Shari�a refer to Alquran dan Hadith.
Source of data in this study is the accounting zakah in PSAK 109 which will
be evaluated it has been in accordance with Islamic Shari�a refer to Alquran dan
Hadith. Methods of data analysis using qualitative analysis by comparing well as
evaluating the suitability between the accounting zakah in PSAK 109 with Islamic
Shari�a refer to Alquran dan Hadith.
The results of this study indicate that there are still some aspects that require
explanation, for example regarding the duties and responsibilities contained in
PSAK 109. Then, the existence of non halal funds are not allowed in financial
statements amil and the use of the word non halal are not in accordance with
Islamic Shari�a. This study also provides recommendations to MUI as a
representative ulama in Indonesia to immediately give a fatwa against the existing
problems in this study, include the use fee for newspapers to socialize of zakah
and muqayadah zakah. |
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