8-9-2022
Abstract
Yulieta Meryana, Accounting Study Program – Undergraduate Program, STIE Muhammadiyah Cilacap, Application of PSAK No.109 Concerning Accounting for Zakat and Infaq or Alms at Lazis Al-Irsyad Cilacap. Supervisor I : Kristanti Rahman, SE, M. Ak, Supervisor II : Eri Kristanto, S.Pd, M. Ak. This study aims to find out how the application of PSAK No. 109 on Accounting for Zakat and Infaq or Alms at Lazis Al-Irsyad Cilacap. This type of research is qualitative research. The method of data collection is done by interview, observation and documentation. The subject in this study is related to how the application of PSAK No 109 on Accounting for Zakat and Infaq or Alms at Lazis Al-Irsyad Cilacap. The object of my research is Lazis Al-Irsyad Cilacap. The results of this study indicate that the implementation of Lazis Al-Irsyad Cilacap is not fully in accordance with PSAK No. 109 because in the presentation of the Financial Statements there is no Report on Changes in Assets Under Management and Notes on Financial Statements. Keywords: PSAK No. 109, Accounting for Zakat and Infaq or Alms, Financial Statements.
SKRIPSI YULIETA 182020 .pdf