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PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN DANA NON HALAL PADA LAPORAN KEUANGANBAZNAS PROVINSI SULAWESI TENGGARA

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 3 No. 1 (2020)

DOI
10.33772/jak-uho.v3i1.3776
ISSN
2503-1635
Published
2020-08-03
Publisher
Universitas Halu Oleo
Language
eng

Abstract

ABSTRACTThis study investigated the accounting treatment Non Halal Fund in BAZNAS Southeast Sulawesi Province has been referring to PSAK 109. The method of data analysis used is descriptive analysis method. The results of this study indicate that the financial statements of BAZNAS Southeast Sulawesi Province not has been referring to PSAK 109. BAZNAS Southeast Sulawesi Province recognizes the acceptance of non halal funds as additional non halal funds account and is presented separately from zakat, infaq and alms funds. presentation of financial statements by BAZNAS of Southeast Sulawesi Province has not been in accordance with PSAK 109. BAZNAS of Southeast Sulawesi Provincehas revealed the existence and policy on the acceptance and distribution of non halal funds. However BAZNAS of Southeast Sulawesi Province has not revealed the amount of non halal fund distribution. Keywords: Accounting Treatment, Non Halal Fund, PSAK 109

Collaboration network of the authors

40 authors · 93 co-authorship links · showing the 40 most connected

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  • Universitas Muslim Indonesia
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Mulyati AkibAffiliation unknown3
Safaruddin SafaruddinUniversitas Muslim Indonesia3
Nasrullah DaliAffiliation unknown2
Erwin HadisantosoAffiliation unknown2
La Ode AntoAffiliation unknown2
Nalise NaliseAffiliation unknown1
H Arifuddin Mas'udAffiliation unknown1
Jaeluddin RazakAffiliation unknown1
Deny Erdian SaputraAffiliation unknown1
Anita LestariAffiliation unknown1
Irfan IrfanAffiliation unknown1
Ishak AwaluddinAffiliation unknown1
Dian Mayafaty RaufAffiliation unknown1
Akhmad FirmanAffiliation unknown1
Rinto KuswantoroAffiliation unknown1
Ilham Akbar GarusuAffiliation unknown1
H. Ishak AwaluddinAffiliation unknown1
Mildamayanti MildamayantiAffiliation unknown1
Irda Zulhijayanti SyahrirAffiliation unknown1
Ika Maya SariAffiliation unknown1
Yuliana Amelia N.Affiliation unknown1
Firna NingsihAffiliation unknown1
Fitriaman FitriamanAffiliation unknown1
Muh Jabal NurAffiliation unknown1
Nasrullah DalliAffiliation unknown1
Dwi Febrian Arba SuaibAffiliation unknown1
Andi Basru WawoAffiliation unknown1
Sri OktavianiAffiliation unknown1
Auliah KalsumAffiliation unknown1
Muhammad Astun SetiawanAffiliation unknown1
Ayu LestariAffiliation unknown1
Hasbuddin HasbuddinAffiliation unknown1
Caesarani Dolarosa SariraAffiliation unknown1
Waode MisrawatiAffiliation unknown1
Husin husinAffiliation unknown1
Kiki Fatimah SaritaAffiliation unknown1
Sitti NurnaluriAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN DANA  NON HALAL PADA LAPORAN KEUANGANBAZNAS  PROVINSI SULAWESI TENGGARA</dc:title>
	<dc:creator>Asni, Nur</dc:creator>
	<dc:creator>Abdullah, Muntu</dc:creator>
	<dc:creator>Chulhair, Mifta</dc:creator>
	<dc:description xml:lang="en-US">ABSTRACTThis study investigated the accounting treatment Non Halal Fund in BAZNAS Southeast Sulawesi Province has been referring to PSAK 109. The method of data analysis used is descriptive analysis method. The results of this study indicate that the financial statements of BAZNAS Southeast Sulawesi Province not has been referring to PSAK 109. BAZNAS Southeast Sulawesi Province recognizes the acceptance of non halal funds as additional non halal funds account and is presented separately from zakat, infaq and alms funds. presentation of financial statements by BAZNAS of Southeast Sulawesi Province has not been in accordance with PSAK 109. BAZNAS of Southeast Sulawesi Provincehas revealed the existence and policy on the acceptance and distribution of non halal funds. However BAZNAS of Southeast Sulawesi Province has not revealed the amount of non halal fund distribution. Keywords: Accounting Treatment, Non Halal Fund, PSAK 109</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-03</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/3776</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v3i1.3776</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 3, No 1 (2018): February 2018</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v3i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/3776/2862</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2018 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>