Perception, Presentation and Disclosure of Non-Halal Fund Alms Houses Lumajang in East Java

  • Icha Dwi Erlita STIE Widya Gama Lumajang
Keywords: amil zakat institution, non-kosher funds, SFAS No. 109

Abstract

The orphanage zakat institution is an institution that operates in the field of recepients and beredar charity, infaq, and shodaqoh funds. The purpose of this study was to study (1) the perceptions of non-kosher funds I the zakat institution orphaned independently Lumajang (2) the presentation of non-kosher funds at the zakat institution ylang independent Lumajang (3) using non-kosher funds in the Lumajang independent zakat institution. The research use quantitative methods Because It can be Obtained by the data the which is a work process the development of a financial report. With the conclusion that the presentation of non-kosher funds in the Lumajang independent orphanage foundation is not in accordance with SFAS 109, the form of the reposrt is incomplete with zakat funds, infaq, and shodaqoh.

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Published
2019-08-31