Statement of Financial Accounting Standard (PSAK) No. 109 and Its Implementation in Several Zakat Management Organizations in Malang, East Java

Abstract Indonesian Accountant Association (IAI) has issued the statement of financial accounting standards No. 109 (PSAK No. 109) regarding zakat, infaq, sadaqah (ZIS). This research was conducted on several Zakat Management Organization (OPZ) in Malang, East Java. This research aims to analyze t...

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Bibliographic Details
Main Author: Henny Triyana Hasibuan
Format: Article
Language:English
Published: IAIN Surakarta 2016-12-01
Series:Shirkah Journal of Economics and Business
Online Access:http://shirkah.or.id/new-ojs/index.php/home/article/view/89