Analysis of Management and Application of Zakat Accounting by National Amil Agency of Majene Regency Year 2014-2016

DOI

10.2991/icmemm-18.2019.25How to use a DOI?

Keywords

Zakat Accounting PSAK 109

Abstract

This study aims to determine: 1) zakat Management (planning and organizing), and 2) the zakat accounting implementation based on PSAK 109 to the National Amil zakat Majene Regency 2014-2016. The data used are primary data and secondary data. Technique of data retrieval is done by interview and documentation study. The analytical method used is qualitative descriptive analysis.The results of this study indicated that the amil zakat management (planning and organizing) of Majene National Council District 2014-2016 for planning has been going well, while for the organizing has not been fully well run so that need of great supporting from the local government to maximize the performance of zakat Majene Regency. For financial management in which there is recognition, measurement, presentation and disclosure has not been fully lead to implementation in accordance with the rules of PSAK 109 which regulates the zakat Accounting and Infaq / alms.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Sitti Hadijah
AU  - Muhammad Shaleh Z
PY  - 2019/03
DA  - 2019/03
TI  - Analysis of Management and Application of Zakat Accounting by National Amil Agency of Majene Regency Year 2014-2016
BT  - Proceedings of the First International Conference on Materials Engineering and Management - Management Section (ICMEMm 2018)
PB  - Atlantis Press
SP  - 121
EP  - 126
SN  - 2352-5428
UR  - https://doi.org/10.2991/icmemm-18.2019.25
DO  - 10.2991/icmemm-18.2019.25
ID  - Hadijah2019/03
ER  -