| dc.contributor |
Fakultas Syariah |
|
| dc.creator |
Rezqinna, Maulidya |
|
| dc.date |
2021-01-14 |
|
| dc.date.accessioned |
2021-03-15T03:15:49Z |
|
| dc.date.available |
2021-03-15T03:15:49Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/hukum_ekonomi_syariah/article/view/24851 |
|
| dc.identifier |
10.29313/syariah.v7i1.24851 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/28049 |
|
| dc.description |
Abstract. This study aims to analyze the implementation of the Islamic PSAK No. 101 on the reporting of sources and use of benevolence funds at the Muhammadiyah Insan Harapan orphanage. The method used in this research is qualitative by making observations, processing data. The results of this study are reporting on the sources of benevolence funds and the use of benevolent funds at the Insan Harapan orphanage presented in the form of reports of income received by the orphanage and expenditures of the orphanage. The reporting of the source of benevolence funds does not clearly state what contract is handed over to the donator. Implementation of Reporting on the Sources and Use of Virtue Funds at the Hopeful Orphanage According to Sharia PSAK No. 101, does not fully refer to the Sharia PSAK No. 101.Keywords: Virtue Fund Source Report, Sharia PSAK No. 101, the Insan Harapan orphanageAbstrak. Penelitian ini bertujuan untuk menganalisis implementasi PSAK syariah No. 101 pada pelaporan sumber dan penggunaan dana kebajikan di panti asuhan Muhammadiyah Insan Harapan. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan melakukan observasi,mengolah data. Hasil dari penelitian ini adalah Pelaporan sumber dana kebajikan dan penggunaan dana kebajikan panti asuhan Insan Harapan disajikan berupa laporan pemasukan yang diterima panti asuhan dan pengeluaran panti asuhan. Pelaporan sumber dana kebajikan tidak dituliskan secara jelas akad apa yang diserah terimakan kepada donator. Implementasi Pelaporan Sumber dan Penggunaan Dana Kebajikan pada Panti Asuhan Insan Harapan Menurut PSAK Syariah No. 101, secara penuh belum mengacu kepada PSAK Syariah No. 101.Kata Kunai: Laporan Sumber Dana Kebajikan, PSAK Syariah No. 101, panti asuhan Insan Harapan |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/hukum_ekonomi_syariah/article/view/24851/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/hukum_ekonomi_syariah/article/downloadSuppFile/24851/4789 |
|
| dc.rights |
Copyright (c) 2021 Prosiding Hukum Ekonomi Syariah |
|
| dc.source |
Prosiding Hukum Ekonomi Syariah; Vol 7, No 1, Prosiding Hukum Ekonomi Syariah (Februari, 2021); 92-94 |
|
| dc.source |
Prosiding Keuangan & Perbankan Syariah; Vol 7, No 1, Prosiding Hukum Ekonomi Syariah (Februari, 2021); 92-94 |
|
| dc.source |
2460-2159 |
|
| dc.source |
10.29313/syariah.v7i1 |
|
| dc.subject |
Hukum Ekonomi Syariah |
|
| dc.subject |
Laporan Sumber Dana Kebajikan, PSAK Syariah No. 101, panti asuhan Insan Harapan |
|
| dc.title |
Analisis Implementasi PSAK Syariah No. 101 pada Pelaporan Sumber dan Penggunaan Dana Kebajikan di Panti Asuhan Muhamadiyah Insan Harapan |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kualitatif |
|