Implementasi Pernyataan Standar Akuntansi Keuangan (PSAK) 109 Pada Baitul Mal Aceh

Abstract

The purpose of this study is to analyze the application of financial accounting Standars No. 109 in the financial statements of Baitul Mal Aceh. The type of research used in this study is descriptive qualitative, which compares the results of the objecs of discovery with existing theories and supports to produce a conclusion. This research data was obtained from the financial and bookkeeping section of Baitul Mal Aceh, in the form of financial statements which will then be analyzed and compared with PSAK 109 concerning accounting for zakat, Infaq/Sedekah. The results of the study revealed that recognition, measurements, presentation and disclosure of Baitul Mal Aceh’s financial statements had reffered to the Financial Accounting Standards (PSAK 109), but had not been fully implemented.