AKUNTABILITAS DAN TRANSPARANSI PELAPORAN ATAS PENGELOLAAN DANA ZAKAT, INFAK, DAN SEDEKAH DI YAYASAN AMAL SOSIAL ALJAMIYATUL WASHLIYAH MEDAN
| dc.contributor.author | Ningrum, Naviri Dwi | |
| dc.date.accessioned | 2022-06-30 | |
| dc.date.available | 2022-06-30 | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | https://repositori.unhar.ac.id/handle/141/akuntabilitas-dan-transparansi-pelaporan-atas-pengelolaan-dana-zakat-infak-dan-sedekah-di-yayasan-amal-sosial-aljamiyatul-washliyah-medan | |
| dc.description.abstract | The purpose of this study is to acknowledge the application of transparency and accountability of Yayasan Amal Sosial Al Jam’iyatul Washliyah Medan. This research used descriptive qualitative approach, the data obtained in the interview, and documentation. The results of the data analysis showed that most of the principles of transparency as measured by indicators of the handbook accountability aid management humanitarian indonesia stated Yayasan Amal Sosial Al Jam’iyatul Washliyah Medan has applied the principle of transparency by an indicators of the information that is easily understood by muzakki, their publication about the activities and financial details provided directly to muzakki. Additionally, Yayasan Amal Sosial Al Jam’iyatul Washliyah Medan has also applied the principles of accountability as measured by indicators of Wahida (2015), but in making financial statements not in accordance with the existing standards of PSAK 109 on zakat accounting, because the reports made is still simple with a cash basis. A cash basis financial statement is an financial statement that only contains revenues for which cash has been received from muzakki, and expenses for which cash expenditures have been made. | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | Financial Accounting, Akuntansi Keuangan | en_US |
| dc.title | AKUNTABILITAS DAN TRANSPARANSI PELAPORAN ATAS PENGELOLAAN DANA ZAKAT, INFAK, DAN SEDEKAH DI YAYASAN AMAL SOSIAL ALJAMIYATUL WASHLIYAH MEDAN | en_US |
| dc.type | Skripsi | en_US |
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