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334  Articles
1 of 34 pages  |  10  records  |  more records»
The primary purpose of this research study is to thoroughly examine the implementation of Statement of Financial Accounting Standard Number 16 at a construction company in Indonesia, particularly fixed assets, from purchasing fixed assets to disposal of t... see more

The purpose of this research is to determine how the form of the Masamba Syuhada Mosque's financial statements and the suitability of the financial statements prepared at the Masamba Syuhada Mosque with PSAK 45. The research methodology used in this study... see more

The purpose of this study was to find out the implementation of Pernyataan Standar Akuntansi Keuangan Nomor 109 (PSAK 109) concerning Accounting for Zakat, Infaq/Alms at BAZNAS Palopo City and North Luwu Regency. Data analysis used is descriptive qualitat... see more

This study is prompted by the fact that musyarakah financing has not yet been fully implemented in Islamic financial institutions. Clarification is required for recognition, measurement, presentation, and accounting disclosure. The implementation of the m... see more

Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi zakat yang diterapkan Lembaga Amil Zakat Yatim Mandiri Medan dan apakah sudah sesuai dengan PSAK No.109. selain itu, tujuan penelitian ini untuk menganalisis transparansi dan akuntabilitas pa... see more

This research is motivated by the phenomenon that in practice musyarakah financing products in Islamic financial institutions have not been implemented properly, there are some confusions during accounting measurement and presentation and there are still ... see more

Indonesia merupakan negara muslim terbesar di dunia, hal ini membuat seluruh Badan Pengelola Zakat di Indonesia berperan penting dalam proses penghimpunan dan pendistribusian zakat dan infaq/sedekah. Literasi dan sosialisasi yang berkelanjutan membuat mas... see more

Accounting standard and treatment for leasing is one that draws a lot of debate. Accounting treatment for leasing in PSAK 30 causes off-balance sheet transactions, where assets and liabilities of a leasing transaction are not recorded on financial stateme... see more

Purpose: This study aims to analyze the preparations and challenges of PSAK 55 implementation regarding Institutional Logics Theory and Diffusion Theory of Innovation that underlined the ac- tor’s decision to implement PSAK 55 in rural banks.Method: This ... see more

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