PERLAKUAN AKUNTANSI ZAKAT MENURUT PSAK NO. 59 STUDI KASUS PADA PT. BPR SYARI’AH DAYAARTHA MENTARI PASURUAN

Ratnafuri, Dyah Asih (2007) PERLAKUAN AKUNTANSI ZAKAT MENURUT PSAK NO. 59 STUDI KASUS PADA PT. BPR SYARI’AH DAYAARTHA MENTARI PASURUAN. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a case study conducted at PT. RB Shariah Artha Daya Sun Pasuruan with the title "Application of SFAS No. According to Accounting Zakah. 59 Case study of public relations. RB Sun Pasuruan Artha Daya Shariah. " The objective of this study was to test the suitability of the accounting treatment of zakat on PT. RB Shariah Artha Daya Sun Pasuruan with the provisions under SFAS No. 59 on Accounting of Sharia. The techniques used in this research are three analysis is applied by comparing records of PT. RB Shariah Artha Daya Mentari with SFAS No. 59. The second was to compare the presentation of the applied PT. RB Shariah Artha Daya Mentari with SFAS No. 59. Based on the results of the analysis of the recording and assessment and presentation of accounting transactions charity. But in terms of presentation there are differences with SFAS No. 59 especially in terms of classification of transactions in the financial statements are presented as the balance sheet and profit and loss. From the analysis it is concluded that the company needed to act as an alternative solution thinking to create a new account for charity accounts, either as an account of zakat or miscellaneous liabilities with its own details. The second is to Qardh also made a separate account as an account Qardh according to the existing order in accordance with the regulations. Giving a name for the account (either the account or accounts Qardh zakat) is also worth noting to avoid misperceptions and to report keangan easily understood by users of financial statements

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: 27 Jun 2012 02:27
Last Modified: 27 Jun 2012 02:27
URI: http://eprints.umm.ac.id/id/eprint/9724

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