Published: 2024-08-01
Analisis Penyajian Laporan Keuangan Pada Baitul Mal Provinsi Aceh
DOI: 10.35870/jemsi.v10i4.3016
Marlina Marlina, Yuni Ayu Safitri, Samsul Ikhbar, Saiful Amri, Maksalmina
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Marlina Marlina:
Universitas Serambi Mekkah
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Yuni Ayu Safitri:
Universitas Abulyatama
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Samsul Ikhbar:
Universitas Serambi Mekkah
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Saiful Amri:
Universitas Serambi Mekkah
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Maksalmina:
Universitas Serambi Mekkah
Abstract
Penelitian ini bertujuan untuk menganalisis Penyajian Laporan Keuangan pada Baitul Mal Provinsi Aceh. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kualititatif yaitu membandingkan hasil objek-objek temuan dengan teori-teori yang ada dan mendukung untuk menghasilkan suatu kesimpulan. Data penelitian ini diperoleh pada bagian keuangan dan pembukuan Baitul Mal Provinsi Aceh, berupa Laporan Keuangan yang kemudian akan dibandingkan dengan PSAK 109. Akuntansi Zakat, Infaq/Shadaqah. Hasil penelitian menunjukkan bahwa laporan keuangan Baitual Mal Aceh disusun atas dasar harga perolehan (nilai historis) dengan menggunakan basiss akuntansi kas (cash basis) dan basis akrual (accrual basis). Pada laporan posisi keuangan Baitul Mal Aceh tidak terdapat pos dana amil, pihak Baitul Mal Aceh juga tidak menyajikan laporan perubahan asset kelolaan sebagaimana yang dijelaskan pada PSAK 109.
Keywords
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 10 No. 4 (2024)
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Section: Articles
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Published: 2024-08-01
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License: CC BY 4.0
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Copyright: © 2024 Authors
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DOI: 10.35870/jemsi.v10i4.3016
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