ZAKAT AS LOCALLY-GENERATED REVENUE: ITS ACCOUNTING TREATMENT AT BAITUL MAL ACEH
In Aceh, Indonesia, zakat is included as a locally-generated revenue (Pendapatan Asli Daerah – PAD) and it is managed by a government body called Baitul Mal. As a government institution, Baitul Mal is obligated to present financial statements according to Government Accounting Standards (Standar Aku...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Arabic |
| Published: |
Ar-Raniry State Islamic University of Aceh
2020-12-01
|
| Series: | Share: Jurnal Ekonomi dan Keuangan Islam |
| Subjects: | |
| Online Access: | https://jurnal.ar-raniry.ac.id/index.php/Share/article/view/7364 |