| dc.contributor |
Fakultas Syariah |
|
| dc.contributor |
|
|
| dc.creator |
Rachmawati, Balqis Fani |
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| dc.creator |
Nurhayati, Nunung |
|
| dc.creator |
Senjiati, Ifa Hanifia |
|
| dc.date |
2018-07-29 |
|
| dc.date.accessioned |
2019-01-22T06:31:59Z |
|
| dc.date.available |
2019-01-22T06:31:59Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/hukum_ekonomi_syariah/article/view/10677 |
|
| dc.identifier.uri |
http://karyailmiah.unisba.ac.id/index.php/hukum_ekonomi_syariah/article/view/10677 |
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| dc.description |
Abstract. BAZNAS Cimahi is one of zakat management organization that do fund raising of zakat, infaq, alms expected to work professionally. One way for the management of zakat can be done professionally is by applying good governance such as accountability and transparency. One of the forms of accountability and transparency of zakat management organization is financial report in accordance with standard PSAK 109 and published to every stakeholder. BAZNAS Cimahi is one of zakat organizations that have not fully implemented accountability and transparency of financial statements. Based on this phenomenon, this study aims to find out the implementation of PSAK 109, to know the implementation of accountability and transparency of financial statements and to know the analysis of PSAK 109 on accountability and transparency of financial statements in BAZNAS Cimahi. The research method used is descriptive method with qualitative research type. Data sources use primary data and secondary data. The data collection techniques used are through interviews, documentation, and literature study. While the technique of data analysis in this study is descriptive analysis which is the analysis of the results of research that produces descriptive data in the form of written exposure on the analysis of PSAK 109, the implementation of accountability and transparency of financial statements BAZNAS Cimahi. Based on the result of the research, it is found that the implementation of PSAK 109 in BAZNAS Cimahi has not fully complied with standard PSAK 109. Implementation of accountability has been fulfilled in terms of timely presentation of financial statements but the completeness of the components of financial statements have not been met and audit financial statements have not been done. The implementation of transparency of financial statements is not sufficient, accurate and easily accessible. Thus the analysis of PSAK 109 on accountability and transparency of financial statements in BAZNAS Cimahi has not been implemented maximally.Keywords: PSAK 109, Accountability, Transparency, BAZNAS CimahiAbstrak. BAZNAS Kota Cimahi merupakan salah satu organisasi pengelola zakat yang melakukan penggalangan dana zakat, infaq, sedekah yang diharapkan mampu bekerja secara profesional. Salah satu cara agar pengelolaan zakat dapat dilakukan secara profesional yaitu dengan menerapkan tata kelola yang baik diantaranya akuntabilitas dan transparansi. Salah satu bentuk akuntabilitas dan transparansi organisasi pengelola zakat yaitu adanya laporan keuangan yang sesuai dengan standar PSAK 109 dan dipublikasikan kepada setiap stakeholder. BAZNAS Kota Cimahi salah satu organisasi zakat yang belum sepenuhnya melaksanakan akuntabilitas dan transparansi laporan keuangan. Berdasarkan fenomena tersebut, maka penelitian ini bertujuan untuk mengetahui pelaksanaan PSAK 109, untuk mengetahui pelaksanaan akuntabilitas dan transparansi laporan keuangan dan untuk mengetahui analisis PSAK 109 terhadap akuntabilitas dan transparansi laporan keuaangan di BAZNAS Kota Cimahi. Metode penelitian yang digunakan adalah metode deskriptif dengan jenis penelitian kualitatif. Sumber data menggunakan data primer dan data sekunder. Adapun teknik pengumpulan data yang digunakan yaitu melalui wawancara, dokumentasi, dan studi kepustakaan. Sedangkan teknik analisis data dalam penelitian ini yaitu deskriptif analisis yang merupakan analisis dari hasil penelitian yang menghasilkan data deskriptif berupa pemaparan tertulis mengenai analisis PSAK 109, pelaksanaan akuntabilitas dan transparansi laporan keuangan BAZNAS Kota Cimahi. Berdasarkan hasil penelitian diperoleh bahwa pelaksanaan PSAK 109 di BAZNAS Kota Cimahi belum sepenuhnya sesuai dengan standar PSAK 109. Pelaksanaan akuntabilitas telah terpenuhi dalam hal penyajian laporan keuangan yang tepat waktu namun kelengkapan komponen laporan keuangan belum terpenuhi dan audit laporan keuangan belum dilakukan. Adapun pelaksanaan transparansi laporan keuangan belum memadai, akurat dan mudah diakses. Dengan demikian analisis PSAK 109 terhadap akuntabilitas dan transparansi laporan keuangan di BAZNAS Kota Cimahi belum terlaksana secara maksimal.Kata Kunci: PSAK 109, Akuntabilitas, Transparansi, BAZNAS Kota Cimahi |
|
| dc.description |
Abstract. BAZNAS Cimahi is one of zakat management organization that do fund raising of zakat, infaq, alms expected to work professionally. One way for the management of zakat can be done professionally is by applying good governance such as accountability and transparency. One of the forms of accountability and transparency of zakat management organization is financial report in accordance with standard PSAK 109 and published to every stakeholder. BAZNAS Cimahi is one of zakat organizations that have not fully implemented accountability and transparency of financial statements. Based on this phenomenon, this study aims to find out the implementation of PSAK 109, to know the implementation of accountability and transparency of financial statements and to know the analysis of PSAK 109 on accountability and transparency of financial statements in BAZNAS Cimahi. The research method used is descriptive method with qualitative research type. Data sources use primary data and secondary data. The data collection techniques used are through interviews, documentation, and literature study. While the technique of data analysis in this study is descriptive analysis which is the analysis of the results of research that produces descriptive data in the form of written exposure on the analysis of PSAK 109, the implementation of accountability and transparency of financial statements BAZNAS Cimahi. Based on the result of the research, it is found that the implementation of PSAK 109 in BAZNAS Cimahi has not fully complied with standard PSAK 109. Implementation of accountability has been fulfilled in terms of timely presentation of financial statements but the completeness of the components of financial statements have not been met and audit financial statements have not been done. The implementation of transparency of financial statements is not sufficient, accurate and easily accessible. Thus the analysis of PSAK 109 on accountability and transparency of financial statements in BAZNAS Cimahi has not been implemented maximally. |
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| dc.format |
application/pdf |
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| dc.language |
eng |
|
| dc.publisher |
Prosiding Hukum Ekonomi Syariah |
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| dc.publisher |
Prosiding Keuangan & Perbankan Syariah |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/hukum_ekonomi_syariah/article/view/10677/pdf |
|
| dc.rights |
Copyright (c) 2018 Prosiding Hukum Ekonomi Syariah |
|
| dc.source |
Prosiding Hukum Ekonomi Syariah; Vol 4, No 2, Prosiding Hukum Ekonomi Syariah (Agustus, 2018); 681-687 |
|
| dc.source |
Prosiding Keuangan & Perbankan Syariah; Vol 4, No 2, Prosiding Hukum Ekonomi Syariah (Agustus, 2018); 681-687 |
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| dc.source |
2460-2159 |
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| dc.subject |
Hukum Ekonomi Syariah |
|
| dc.subject |
PSAK 109, Akuntabilitas, Transparansi, BAZNAS Kota Cimahi |
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| dc.subject |
|
|
| dc.subject |
PSAK 109, Accountability, Transparency, BAZNAS Cimahi |
|
| dc.title |
Analisis Pernyataan Standar Akuntansi Keuangan 109 Terhadap Akuntabilitas dan Transparansi Laporan Keuangan di Badan Amil Zakat Nasional Kota Cimahi |
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| dc.title |
ANALISIS PERNYATAAN STANDAR AKUNTANSI KEUANGAN 109 TERHADAP AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN DI BADAN AMIL ZAKAT NASIONAL KOTA CIMAHI |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
Kualitatif |
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| dc.type |
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