ANALISIS LAPORAN PENERAPAN AKUNTANSI ORGANISASI NIRLABA PADA LEMBAGA AMIL ZAKAT DASI NTB

Nabila Alya Rahman; Made Mas  Sugiarsana; Sang Ayu Made  Savitri; Made Wahyu  Sedana

doi:10.69657/7cfr3t69

Authors

Nabila Alya Rahman Universitas Bumigora Author
Made Mas Sugiarsana Universitas Bumigora Author
Sang Ayu Made Savitri Universitas Bumigora Author
Made Wahyu Sedana Universitas Bumigora Author

DOI:

https://doi.org/10.69657/7cfr3t69

Keywords:

Financial Reports, Non-Profit Accounting, LAZ Dasi

Abstract

The purpose of making this journal is to find out about the financial management carried out by LAZ Dasi. This type of research uses qualitative research, while the research method uses the case study method, where this case study method usually involves a detailed study of a particular case (a person or small group). The data in this research was obtained using observation, interviews and documentation techniques. The result of this research is LAZ Dasi NTB with a SK Permit LAZ NTB Province by the Director General of Islamic Community Guidance, Ministry of Religion of the Republic of Indonesia Number DJ.III/391 of 2016. LAZ Dasi NTB started its work in 2002 to help the government overcome social and welfare problems in NTB. The presentation of LAZ Dasi NTB's financial reports is in accordance with PSAK 109 standards. There are 2 types of PSAK 109, namely Infaq and alms. Where PSAK 109 contains accounting for Zakat and Infaq/Alms, which was approved by the Sharia Accounting Standards Board on April 6 2010.

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