Laporan Keuangan Lembaga Kemanusiaan Merujuk Pada PSAK 109 (Sebagai Kajian Untuk Laporan Keuangan Lembaga Nirlaba Syariah)
The development of sharia in Indonesia is not only followed by the Islamic financial institutions, but also began ogled by nonprofit organizations. Some humanitarian organizations are also changing its financial statements following the Islamic financial statements, such as Lembaga Amil Zakat has ch...
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| Format: | Article |
| Language: | English |
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Universitas Islam Negeri Fatmawati Sukarno Bengkulu
2017-09-01
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| Series: | Al-Intaj |
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| Online Access: | https://ejournal.uinfasbengkulu.ac.id/index.php/Al-Intaj/article/view/586 |
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| _version_ | 1849316907455348736 |
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| author | Yunida Een Friyanti |
| author_facet | Yunida Een Friyanti |
| author_sort | Yunida Een Friyanti |
| collection | DOAJ |
| description | The development of sharia in Indonesia is not only followed by the Islamic financial institutions, but also began ogled by nonprofit organizations. Some humanitarian organizations are also changing its financial statements following the Islamic financial statements, such as Lembaga Amil Zakat has changed into nonprofit financial institution and used SFAS 109 as reference for financial statements, because there is no special provision for Sharia Nonprofit institution. In this article, the author tries to analyze changes in the financial statements which is using the system of Amil Zakat financial statements, and the possibility to do and is able to reflect the activities of the institution instead of Amil Zakat. As a result, the change in reporting format of SFAS 45 and SFAS 109 conducted by the Foundation for Fast Action Response not fully accurate as it needs confirmation on the Foundation certificate in order to purely applying SFAS 109. And the Financial Statements based on SFAS 109 is able to explain the activity of institutions rather than using the SFAS 45 the Foundation for Fast Action Response. It is expected to be input for the report of sharia-profit institutions |
| format | Article |
| id | doaj-art-13ea2a06cdb74c16b015c2d653eb6795 |
| institution | Kabale University |
| issn | 2476-8774 2621-668X |
| language | English |
| publishDate | 2017-09-01 |
| publisher | Universitas Islam Negeri Fatmawati Sukarno Bengkulu |
| record_format | Article |
| series | Al-Intaj |
| spelling | doaj-art-13ea2a06cdb74c16b015c2d653eb67952025-08-20T03:51:25ZengUniversitas Islam Negeri Fatmawati Sukarno BengkuluAl-Intaj2476-87742621-668X2017-09-012210.29300/aij.v2i2.586525Laporan Keuangan Lembaga Kemanusiaan Merujuk Pada PSAK 109 (Sebagai Kajian Untuk Laporan Keuangan Lembaga Nirlaba Syariah)Yunida Een Friyanti0Fakultas Ekonomi dan Bisnis Islam IAIN BengkuluThe development of sharia in Indonesia is not only followed by the Islamic financial institutions, but also began ogled by nonprofit organizations. Some humanitarian organizations are also changing its financial statements following the Islamic financial statements, such as Lembaga Amil Zakat has changed into nonprofit financial institution and used SFAS 109 as reference for financial statements, because there is no special provision for Sharia Nonprofit institution. In this article, the author tries to analyze changes in the financial statements which is using the system of Amil Zakat financial statements, and the possibility to do and is able to reflect the activities of the institution instead of Amil Zakat. As a result, the change in reporting format of SFAS 45 and SFAS 109 conducted by the Foundation for Fast Action Response not fully accurate as it needs confirmation on the Foundation certificate in order to purely applying SFAS 109. And the Financial Statements based on SFAS 109 is able to explain the activity of institutions rather than using the SFAS 45 the Foundation for Fast Action Response. It is expected to be input for the report of sharia-profit institutionshttps://ejournal.uinfasbengkulu.ac.id/index.php/Al-Intaj/article/view/586financial statements, humanitarian agencies, nonprofit sharia |
| spellingShingle | Yunida Een Friyanti Laporan Keuangan Lembaga Kemanusiaan Merujuk Pada PSAK 109 (Sebagai Kajian Untuk Laporan Keuangan Lembaga Nirlaba Syariah) Al-Intaj financial statements, humanitarian agencies, nonprofit sharia |
| title | Laporan Keuangan Lembaga Kemanusiaan Merujuk Pada PSAK 109 (Sebagai Kajian Untuk Laporan Keuangan Lembaga Nirlaba Syariah) |
| title_full | Laporan Keuangan Lembaga Kemanusiaan Merujuk Pada PSAK 109 (Sebagai Kajian Untuk Laporan Keuangan Lembaga Nirlaba Syariah) |
| title_fullStr | Laporan Keuangan Lembaga Kemanusiaan Merujuk Pada PSAK 109 (Sebagai Kajian Untuk Laporan Keuangan Lembaga Nirlaba Syariah) |
| title_full_unstemmed | Laporan Keuangan Lembaga Kemanusiaan Merujuk Pada PSAK 109 (Sebagai Kajian Untuk Laporan Keuangan Lembaga Nirlaba Syariah) |
| title_short | Laporan Keuangan Lembaga Kemanusiaan Merujuk Pada PSAK 109 (Sebagai Kajian Untuk Laporan Keuangan Lembaga Nirlaba Syariah) |
| title_sort | laporan keuangan lembaga kemanusiaan merujuk pada psak 109 sebagai kajian untuk laporan keuangan lembaga nirlaba syariah |
| topic | financial statements, humanitarian agencies, nonprofit sharia |
| url | https://ejournal.uinfasbengkulu.ac.id/index.php/Al-Intaj/article/view/586 |
| work_keys_str_mv | AT yunidaeenfriyanti laporankeuanganlembagakemanusiaanmerujukpadapsak109sebagaikajianuntuklaporankeuanganlembaganirlabasyariah |