ANALISIS PERLAKUAN AKUNTANSI ZAKAT PADA LEMBAGA ZAKAT, INFAQ, DAN SHADAQAH ( LAGZIS ) MASJID RADEN PATAH UNIVERSITAS BRAWIJAYA MALANG

SUSILOWATI, NUNUNG DWI (2008) ANALISIS PERLAKUAN AKUNTANSI ZAKAT PADA LEMBAGA ZAKAT, INFAQ, DAN SHADAQAH ( LAGZIS ) MASJID RADEN PATAH UNIVERSITAS BRAWIJAYA MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

Research constitutes a descriptive study with title of “Analysis of Zakat Accounting Treatment in the Zakat, Infaq and Shadaqah Organization (LAGZIS) at Raden Patah Mosque (RPM) in Malang Brawijaya University”. The reason will be that zakat may be one of devotions having special officer (Amil) to manage it professionally similar to the business-based modern organization. The objective of research seems to analyze zakat accounting treatment involving admission, measurement, and registration as well as reporting it into financial statement as usually considered in the Lagzis RPM of Malang Brawijaya University. Research must benefit the zakat managing organization by giving input in the decision making such that it can provide more accountable financial information to the internal and external parties to monitor the successful implementation of LAZ (Zakat Amil Organizaton) in the future. Result of research shows that in the admission process, LAGZIS RPM of Malang Brawijaya University employs basic cash method. In the zakat funding collection, Lagzis concerns with “self-assessment system” in which muzakki (the payer) conducts self-counting the zakat. Zakat funding measurement requires Lagzis to consider nishab, by 85 grams of gold for zakat 2.5 %. In the registration process, every transaction occurs, in which the acceptance and the use of zakat funding have to be noted and put into cash general journal in each nominal count. In the presentation, Lagzis‟s financial statement consists of source and funding utilization reports, and Cash Flow Statement. Taking account these analyses, research concludes that zakat accounting treatment applied by Lagzis RPM Brawijaya University seems already good but few things need to be repaired. It relates to a matter of measurement, especially the zakat counted by muzakki. Lagzis should understand and recount the zakat accepted from muzakki. It becomes important to reach the consistently genuine syari‟ah guidance and to provide the relevant information to meet the demand of muzakki, member of organization, and other parties giving resource to zakat managing organization. Therefore, accountability and accessibility concepts stand within important criteria in relative to organizational responsibility in presentation, reporting and revelation of all activities. It also talks about how financial statement accommodates all relevant information needed by user. As a result, LAZ management can be accountable though indirectly

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 14 Jun 2012 02:22
Last Modified: 14 Jun 2012 02:22
URI: http://eprints.umm.ac.id/id/eprint/7683

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