Analysis of Zakat Accounting Treatment at PT. Bank BNI Syariah Tulungagung Branch, East Java

  • Tiwuk Puji Hariyanti Universitas Tulungagung
Keywords: Islamic Accounting, Zakat Accounting, PSAK 109

Abstract

This study aims to reveal the accounting treatment of corporate zakat on the research subject of PT. Bank BNI Syariah Tulungagung Branch, East Java Province. The study approach uses a descriptive quantitative method. The study results show this report reflects the organization's performance, especially the ability to attract funds and distribute according to targets. The goal of zakat has been achieved so far; understanding human resources at PT. Bank BNI Syariah regarding the implementation of PSAK No. 109 has been completed and is per the procedures applied in PSAK No. Therefore, the bookkeeping uses a simple recording system, namely a single entry, which is considered easier to understand and has fully used financial reporting standards following PSAK 109.

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Published
2021-01-31
How to Cite
Hariyanti, T. P. (2021). Analysis of Zakat Accounting Treatment at PT. Bank BNI Syariah Tulungagung Branch, East Java. Point of View Research Accounting and Auditing, 2(1), 13 - 25. https://doi.org/10.47090/povraa.v2i1.100