Article Sidebar

Download
PDF
Statistic
Read Counter : 163 Download : 130

Main Article Content

Abstract

The purpose of this study is to find out how the practice of managing and utilizing non-halal funds at BAZNAS Palopo City for the last three years, namely 2018 to 2020, and its compliance with PSAK 109. The method used is descriptive qualitative with an inductive approach. This study found that BAZNAS has managed and utilized its non-halal funds properly and is by PSAK 109. However, its utilization from 2018 to 2020 has not been distributed because the receipts are only small; later, humans should not consume it if distributed. More widely used for roads, bridges, and latrines, including office building maintenance.

Keywords

management, non-halal funds, utilization.

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

By exercising the Licensed Rights, You accept and agree to be bound by the terms and conditions of this Creative Commons Attribution-NonCommercial 4.0 International Public License.

How to Cite
Rusli, A., AP, S. A. A., & Patra, I. K. (2020). Analysis of Management and Utilization of Non-Halal Funds. Kontigensi : Jurnal Ilmiah Manajemen, 8(2), 314-324. https://doi.org/10.56457/jimk.v8i2.231

References

  1. Angraeni, E. F., Pangemanan, S. S., & Rondonuwu, S. S. (2016). Penerapan Akuntansi Zakat Dan Infak/Sedekah Berdasarkan PSAK 109 Pada Badan Amil Zakat Kota Bitung. Jurnal EMBA, 4(4), 1191 – 1199.
  2. BAZNAS.go.id. (2019). Tentang BAZNAS. BAZNAS.
  3. Hartanto, R., Pramono, I. P., & Purnamasari, P. (2019). Pendapatan Non Halal Perbankan Syariah di Indonesia: Analisis Sumber dan Penggunaannya. Falah: Jurnal Ekonomi Syariah, 4(2), 51. https://doi.org/10.22219/jes.v4i2.9873
  4. Hisamuddin, N., & Sholikha, I. H. (2014). Persepsi, Penyajian dan Pengungkapan Dana Non Halal pada BAZNAS dan PKPU Kabupaten Lumajang. Jurnal Zakat Dan Wakaf, 1(1), 1–36.
  5. Lenap, I. P. (2019). Pengungkapan Pendapatan Non-Halal : Psak 109 Vs Praktik. Jurnal Aplikasi Akuntansi, 3(2), 94–116. https://doi.org/10.29303/jaa.v3i2.45
  6. Pratama, A. (2019). Analisis Pengelolaan Dana Non Halal Pada Laporan Keuangan BAZNAS Kota Bandar Lampung.
  7. Shahnaz, S. (2015). Penerapan PSAK No.109 Tentang Pelaporan Keuangan Akuntansi Zakat, Infaq/Sedekah Pada Badan Amil Zakat Provinsi Sulawesi Utara. Jurnal EMBA, 3(4), 315–324.