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Akuntabilitas Laporan Keuangan Lembaga Amil Zakat di Kota Semarang


 
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1. Title Title of document Akuntabilitas Laporan Keuangan Lembaga Amil Zakat di Kota Semarang
 
2. Creator Author's name, affiliation, country Nikmatuniayah Nikmatuniayah; Politeknik Negeri Semarang, Jl Prof Soedharto SH Tembalang Semarang; Indonesia
 
2. Creator Author's name, affiliation, country Marliyati Marliyati; Indonesia
 
3. Subject Discipline(s) Ekonomi, Akuntansi
 
3. Subject Keyword(s) sistem akuntansi, pengelolaan zakat, akuntabilitas, laporan keuangan
 
4. Description Abstract

This study aimed to evaluate the system of zakah management and
accountability Financial Statements amil zakat institutions. The research method uses
descriptive qualitative analysis with multiple models LAZ case study that has the widest
distribution of zakat in Semarang. Case studies include: BAZNAS Semarang, LAZIS
Baiturrahman, PKPU, DPU Daarut Tauhiid, Rumah Zakat, Dompet Dhuafa, and Baitul Maal
Hidayatullah (BMH). The results showed that the Financial Report is available entirely
in LAZ, except the Statement of Canges in Asset under Management. The accounting
system entirely 100% available, except flowchart and journals. Internal controls have
not been fully complied with and the bulk LAZ yet presentation of financial statements in
accordance with SFAS 109. Financial Statements Accountability embodies responsibility
to the community, the state, and God (Allah Swt).
 
5. Publisher Organizing agency, location Universitas Islam Bandung
 
6. Contributor Sponsor(s) Dana Hibah Bersaing Dikti
 
7. Date (YYYY-MM-DD) 2015-12-23
 
8. Type Status & genre Peer-reviewed Article
 
8. Type Type Kualitatif Deskriptif, multipel studi kasus
 
9. Format File format PDF (Bahasa Indonesia)
 
10. Identifier Uniform Resource Identifier https://ejournal.unisba.ac.id/index.php/mimbar/article/view/1562
 
10. Identifier Digital Object Identifier (DOI) https://doi.org/10.29313/mimbar.v31i2.1562
 
11. Source Title; vol., no. (year) MIMBAR : Jurnal Sosial dan Pembangunan; Volume 31, No. 2, Year 2015 [Accredited by Ristekdikti]
 
12. Language English=en id
 
13. Relation Supp. Files
 
14. Coverage Geo-spatial location, chronological period, research sample (gender, age, etc.)
 
15. Rights Copyright and permissions Copyright (c)