Application of Zakat, Infak / Alms accounting based On PSAK 109
DOI:
https://doi.org/10.55606/iceb.v1i2.220Keywords:
Application accounting Zakat, Infaq / Alms , PSAK 109Abstract
Study this aim for knowing application zakat, infaq / alms accounting based on PSAK 109 at the national amil zakat institution Yakesma Medan. Type research used _ is qualitative . subject study is national amil zakat institution Yakesma Medan. object research used _ is Application of PSAK 109 concerning zakat accounting . Infaq / alms . Data analysis technique used done descriptive qualitative . Research results that application accounting requirements required by PSAK No.109 include recognition , measurement , presentation , and disclosure . In matter confession measurement , and presentation of LAZNAS Yakesma Medan has apply in accordance with PSAK NO.109, meanwhile in matter disclosure of LAZNAS Yakesma Medan not yet disclose completely.
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