Telaah Penerapan PSAK 45 Dan PSAK 109 Dalam Rekonstruksi Akuntansi Pelaporan Keuangan Masjid: Fid-Bau Portal

Fachinformationsdienst BAUdigital

A platform for research: civil engineering, architecture and urbanism

Telaah Penerapan PSAK 45 Dan PSAK 109 Dalam Rekonstruksi Akuntansi Pelaporan Keuangan Masjid

Fuad Yanuar AR / Widad Sarah Hanifah

This research discusses the use of PSAK 45 and PSAK 109 in mosque financial reporting. The discussion focused on the concept of comprehensive and ideal implementation of mosque financial reporting. The results of the literature review of PSAK 45 and PSAK 109 ideally mosque financial statements should use PSAK 45 because the assumptions and management of mosques are far more complex sources and their use is not only about zakat and its distribution. However, the side of the simplicity of reporting and not reducing PSAK 45 rules is important in the disclosure and financial reporting of mosques. The mosque is also a zakat distribution body for reporting using PSAK 109 in a separate section.

Access

Page navigation

Document information

Export, share and cite

Telaah Penerapan PSAK 45 Dan PSAK 109 Dalam Rekonstruksi Akuntansi Pelaporan Keuangan Masjid

Fuad Yanuar AR / Widad Sarah Hanifah

This research discusses the use of PSAK 45 and PSAK 109 in mosque financial reporting. The discussion focused on the concept of comprehensive and ideal implementation of mosque financial reporting. The results of the literature review of PSAK 45 and PSAK 109 ideally mosque financial statements should use PSAK 45 because the assumptions and management of mosques are far more complex sources and their use is not only about zakat and its distribution. However, the side of the simplicity of reporting and not reducing PSAK 45 rules is important in the disclosure and financial reporting of mosques. The mosque is also a zakat distribution body for reporting using PSAK 109 in a separate section.

Telaah Penerapan PSAK 45 Dan PSAK 109 Dalam Rekonstruksi Akuntansi Pelaporan Keuangan Masjid

Fuad Yanuar AR / Widad Sarah Hanifah

This research discusses the use of PSAK 45 and PSAK 109 in mosque financial reporting. The discussion focused on the concept of comprehensive and ideal implementation of mosque financial reporting. The results of the literature review of PSAK 45 and PSAK 109 ideally mosque financial statements should use PSAK 45 because the assumptions and management of mosques are far more complex sources and their use is not only about zakat and its distribution. However, the side of the simplicity of reporting and not reducing PSAK 45 rules is important in the disclosure and financial reporting of mosques. The mosque is also a zakat distribution body for reporting using PSAK 109 in a separate section.

Access

Page navigation

Document information

Export, share and cite

Document information

Title:

Telaah Penerapan PSAK 45 Dan PSAK 109 Dalam Rekonstruksi Akuntansi Pelaporan Keuangan Masjid

Contributors:

Fuad Yanuar AR (author) / Widad Sarah Hanifah (author)

Published in:

JAS (Jurnal Akuntansi Syariah), Vol 4, Iss 1, Pp 45-55 (2020)

Publication date:

2020

ISSN:

2549-3086 , 2657-1676

DOI:

https://doi.org/10.46367/jas.v4i1.208

Type of media:

Article (Journal)

Type of material:

Electronic Resource

Language:

Unknown

Keywords:

psak 45 , psak 109 , mosque accounting , accounting reconstruction , Accounting. Bookkeeping , HF5601-5689

Metadata by DOAJ is licensed under CC BY-SA 1.0

Similar titles

REKONSTRUKSI PERLAKUAN AKUNTANSI UNTUK ENTITASTEMPAT IBADAH (STUDI PERLAKUAN AKUNTANSI ORGANISASI MASJID BERDASARKAN PSAK 45 DAN PSAK 109)

Peny Cahaya Azwari | DOAJ | 2018

Free access

Analisis Perlakuan Akuntansi Aktivitas Agrikultur Dalam Penyajian Laporan Keuangan Berdasarkan PSAK 69

Fathi Maurits Muhamada | DOAJ | 2020

Free access

PENERAPAN AKUNTANSI NIRLABA BERDASARKAN PSAK NO. 45 (STUDI KASUS PADA MASJID AL-BAITUL AMIEN DI JEMBER)

Desy Rustiyanti Rahayu / Moh. Halim / Gardina Aulin Nuha | DOAJ | 2020

Free access

PENERAPAN PSAK 73 TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN JASA DI BURSA EFEK INDONESIA

Telsy Aldemadra Nomorissa / Lindrawati Lindrawati | DOAJ | 2021

Free access

AKUNTANSI PENGEMBANG REAL ESTATE MENURUT PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO 44 PADA PT HARVEST PROPERTI SAMARINDA

BASE | 2014

Free access