Analisis Implementasi Good Corporate Governance Dan Penerapan PSAK No.109 Tentang Akuntansi Zakat Pada Lembaga Amil Zakat Yayasan Solopeduli Ummat

Authors

  • Anggit Kartika Candraningsih UNIBA Surakarta, Indonesia
  • Endang Masitoh Wahyungsih UNIBA Surakarta, Indonesia
  • Purnama Siddi

DOI:

https://doi.org/10.29040/jie.v4i02.1171

Abstract

In this study aims to test and analyzer the Amil Zakat Institution Solopeduli Foundation has implemented the principles of Good Corporate Governance and test the consistency of the presentation of zakat and infaq / alms accounting at the mop Zakat Institution Solopeduli Foundation in accordance with PSAK No. 109. The results of this study indicate that the Implementation of Good Corporate Governance and SFAS 109 at the Solopeduli Foundation have been effectively implemented. The management of zakat, donation / alms in the Solopeduli Foundation has referred to the principles of Good Corporate Governance and in its financial recording and reporting refers Tto PSAK 109 so as to create effectiveness in the management of zakat, infaq / alms. The distribution of zakat is based on the priority scale of the Solopeduli Foundation prioritizing the Orphans and the Poor. This study aims to determine the effect of Return On Assets, Price. Keywords: GCG, PSAK 109, Solopeduli Ummat Foundation, Amil Zakat.

Author Biography

Purnama Siddi

UNIBA Surakarta

References

Anwar, A. S. (2012). Model Tata Kelola Badan dan Lembaga Amil Zakat Sebagai Upaya Untuk Meningkatkan Pemberdayaan Ekonomi Masyarakat (Studi Pada Badan/ Lembaga Amil Zakat di Kota Malang). Jurnal Humanity, Vol 7, 1-13.

Arief, S. W., Manossoh, H., & Alexsander, S. W. (2017). Analisa Penerapan PSAK 109 Tentang Akuntansi Zakat Infaq/sedekah Pada Badan Amil Zakat Nasional Kota Manado. Jurnal Riset Akuntansi Going Corner , 98-107.

Atsarina. (2018). Analisa Penerapan Good Corporate Governance Pada Organisasi Pengelola Zakat (Studi kausus di Badan Amil Zakat dan Dompet Dhuafa). Menara Ekonomi, Vol 1.

Habib, A. A. (2016). The Principle of Zakat, Infaq , and Shadaqah Accounting Based Sfas 109. Jurnal of Accounting and Business Education .

Hafidhuddin, D., & Tanjung, H. (2003). Manajemen Syariah dalam Praktik. Jakarta: Gema Insani Press.

Handayani, S. (2019). Akuntansi Zakat PSAK 109 dalam Penguatan Good Corporate Lembaga Amil Zakat di Kabupaten Pamekasan. Istishadia: Jurnal Ekonomi dan Perbankan Syariah , 193-201.

Hasbar, H. M., & Kurnia, N. G. (2016). Analisis Implementasi Good Corporate Governance dan Penerapan PSAK 109 Tentang Akuntansi Zakat pada Lembaga Amil Zakat Dompet Dhuafa Cabang Sulawesi Selatan. AKMEN Jurnal Ilmiah .

Hasiara, L. O., Mesra, N. A., & Diah, A. M. (2019). The EFffect of Good Corporate Governance in Accounting on Muzzaki Statisfaction at Amil Zakat Institusion (LAZ Dpu) of East Kalimantan Samarinda Barnch-Indonesia. International Of Journal Scientific and Thecnology Research , 831-837.

Indrarini, N. (2017). jurnal akuntansi. transparansi dan akuntabilitas laporan lembaga amil : perspektif muzaki upz bnisyariah , vol 8 no2.

Irpansyah, Rahmi, & Helmi. (2013). Studi Penerapan Akuntansi Zakat pada BAZNAS Provinsi Kalsel dan BAZNAS Banjarmasin. Taswir .

Istutik. (2013). Analisis Implementasi Akuntansi Zakat, Infak dan Sedekah (PSAK:109) Pada Lembaga Amil Zakat di Kota Malang. Jurnal Akuntansi Aktual , 19-24.

Downloads

Published

2020-08-28

How to Cite

Candraningsih, A. K., Wahyungsih, E. M., & Siddi, P. (2020). Analisis Implementasi Good Corporate Governance Dan Penerapan PSAK No.109 Tentang Akuntansi Zakat Pada Lembaga Amil Zakat Yayasan Solopeduli Ummat. JURNAL ILMIAH EDUNOMIKA, 4(02). https://doi.org/10.29040/jie.v4i02.1171

Issue

Vol. 4 No. 02 (2020): EDUNOMIKA : Vol. 04, No. 02 Agustus 2020

Section

Articles

Citation Check