Penerapan Standar Akuntansi Zakat (PSAK 109) terhadap Kepatuhan Pengelolaan Dana Zakat pada lembaga zakat wilayah tegal

Authors

  • Nurul Wulandari Putri Akuntansi Syariah, Sekolah Tinggi Ilmu Ekonomi Syariah Putera Bangsa
  • Pitti Nur Hanifah Akuntansi Syariah, Sekolah Tinggi Ilmu Ekonomi Syariah Putera Bangsa Tegal

DOI:

https://doi.org/10.28918/jaais.v4i2.1212

Keywords:

zakat, zakat accounting, management of zakat funds

Abstract

Objective from study This is For know is Accounting for Zakat (PSAK 109), influential to management compliance Zakat funds . Subject study This is Institution Zakat Manager in the region Tegal . Data used in study This is quantitative data . Data used is the primary data obtained through deployment questionnaire to zakat institutions in the region Tegal . Question collected And up to 70 can processed . Testing in study This use method multiple linear analysis with the SPSS program. Results study This show that application accountancy sharia influential positive And significant to management zakat funds in the region tegal . By Because that , can concluded that as results from study this , the zakat institution must can increase And look after all aspect accountancy sharia , for reach trust society , zakat and Distribute alms through institution And maximizing government For realize justice And well-being for public 

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Published

2023-12-24

How to Cite

Wulandari Putri, N., & Nur Hanifah, P. (2023). Penerapan Standar Akuntansi Zakat (PSAK 109) terhadap Kepatuhan Pengelolaan Dana Zakat pada lembaga zakat wilayah tegal. Jurnal Akuntansi Dan Audit Syariah, 4(2), 142–151. https://doi.org/10.28918/jaais.v4i2.1212