PERLAKUAN AKUNTANSI ZAKAT UNTUK MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS BADAN AMIL ZAKAT NASIONAL SUMATERA UTARA

Oktavia, Nanda Eka (2017) PERLAKUAN AKUNTANSI ZAKAT UNTUK MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS BADAN AMIL ZAKAT NASIONAL SUMATERA UTARA. Undergraduate thesis, UNIMED.

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Abstract

Penelitian ini merupakan study pada BAZNAS Sumatera Utara dengan judul "Perlakuan Akuntansi Zakat untuk Meningkatkan Transparansi dan Akuntabilitas Badan Amil Zakat Nasional Sumtara Utara. Tujuan penelitian ini adalah untuk mengetahui perlakuan akuntansi guna meningkatkan transparansi dan akuntabilitas Badan Amil Zakat Nasional Sumatera Utara. Teknik analisis data yang digunakan terdapat beberapa model penelitian deskriptif kualitatif. yaitu analisis peranan akuntansi zakat antara lain : pencatatan, pengakuan, pengukuran, penyajian, pengungkapan. Hasil penelitian dapat diketahui bahwa Badan Amil Zakat Nasional Sumatera Utara sudah menerapkan laporan keuangan yang sesuai standar PSAK 109. Badan Amil Zakat Nasional Sumatra Utara dengan 5 laporan keuangan meskipun dalam pengungkapannya masih belum sesuai seutuhnya dengan PSAK 109, BAZNAS Sumatra Utara tidak merincikan penerimaan dana zakat dalam laporan perubahan dana. Berdasarkan hasil penelitian diatas penulis menarik kesimpulan bahwa laporan keuangan pada Badan Amil Zakat Nasional Sumatra Utara sudah mengikuti standar, namun masih ada yang belum sesuai namun dan transparansi serta akuntabilitas kurang baik karena belum terlalu baiknya sistem pempublikasian informasi mengenai kegiatan Badan Amil Zakat Nasional Sumtra Utara sedangkan dengan menggunakan PSAK 109 laporan keuangan BAZNAS menjadi lebih transparan dan akuntabilitas.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorNasirwan, 196807122001121002
Call Number: SK-2017 AKT 033
Keywords: Laporan keuangan BAZNAS; Transparasi; Akuntabilitas; PSAK
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory. Demography
H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Siti Nurbaidah
Date Deposited: 09 May 2017 04:00
URI: http://digilib.unimed.ac.id/id/eprint/24537

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