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Analisis Sistem Pencatatan Akuntansi Zakat terhadap Pelaporan Dana Zakat pada BAZNAS Kabupaten Garut
Sri Lestari Anggraeni
; Firman Yudhanegara
Kajian Ekonomi dan Akuntansi Terapan
Vol 2
, No 3
(2025)
This study aims to analyze the zakat accounting recording system and its implications for zakat fund reporting at BAZNAS Garut Regency with reference to PSAK 409. The research method employed is descriptive qualitative, conducted through interviews with BAZNAS officials and analysis of ZIS data collection for the 2023–2024 period. The findings reveal that the current recording process remains manual and semi-digital, which creates challenges in terms of accuracy and consistency of reporting. Nev...
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Analisis Impementasi PSAK 402 Pembiayaan Murabahah pada Produk Cicil Emas di Bank Syariah : Studi Kasus pada Bank BSI KCP Cimahi Amir Mahmud
Nasya Zahra
; Firman Yudhanegara
Jurnal Ekonomi dan Keuangan Islam
Vol 3
, No 3
(2025)
This study aims to determine the financing scheme and implementation of PSAK 402 murabahah on gold installment products in Islamic banks. The research method used is a literature study and also observation and interviews conducted at Bank BSI KCP Cimahi Amir Mahmud while conducting a Field Professional Practice (PPL). Gold installment products are still rarely known by the public, especially gold installment products at Islamic banks. Many people still think that Islamic banks and conventional b...
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Analisis Penerapan PSAK No. 109 Tentang Pelaporan Keuangan Akuntansi Zakat, Infak/Sedekah Pada Baznas Kabupaten Majalengka
Mukhlis Harvian
; Alifah Sukma Asih
; Firman Yudhanegara
; Iwan Setiawan
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 2
, No 2
(2025)
This studyiaims toiexamine theirecognition and measurement process related to the receiptiand distribution ofifunds carried out by BAZNAS Majalengka Regency, analyze the implementation of its financial reports, and assess their compliance with PSAK 109. Using a qualitativeidescriptive method, data wasicollected throughiinterviews. The research findings indicate that the financial reporting of BAZNAS Majalengka Regency adheres to PSAK 109, covering the receipt and distributioniofizakat, infaq, an...
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