| dc.contributor.advisor | ABDURRAHIM,AHIM | |
| dc.contributor.advisor | | |
| dc.contributor.author | PARHAN, ESMERALDA | |
| dc.date.accessioned | 2017-11-07T01:58:08Z | |
| dc.date.available | 2017-11-07T01:58:08Z | |
| dc.date.issued | 2017-08-25 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/15807 | |
| dc.description | This research aims to analyze the accountability strategy of acceptance and distribution of Zakat, Infaq and Shadaqah with accountability parameters through Law Number 23 of 2011, MUI Fatawa and PSAK 109. The research based on case study at DPU Daarut Tauhid Yogyakarta by using interview and descriptive qualutative analysis method.
Based on the analysis of research that has been done then the the results obtained that DPU Daarut Tauhid Yogyakarta has a strategy of acceptance and distribution to meet the the conformity of Law Number 23 of 2011, MUI Fatwa and PSAK 109. But there are findings in financial accountability DPU Daarut Tauhid has not published financial information on its web portal as in other zakat institutions. In addition, the Joint Source and Use Reports of the Joint Fund have not included explicit non-halal funds distribution.
Keywords: Accountability, acceptance | en_US |
| dc.description.abstract | Penelitian ini bertujuan untuk menganalisis Strategi akuntabilitas peneriman dan penyaluran Zakat, Infaq, dan Shadaqah dengan parameter akuntabilitas melalui Undang-Undang nomor 23 tahun 2011, Fatwa MUI, Dan PSAK 109. Penelitian berdasarkan Studi kasus pada DPU Daarut Tauhid Yogyakarta Dengan menggunakan Metode wawancara dan Analisis kualitatif deskriptif.
Berdasarkan Analisis penelitian yang telah dilakukan maka diperoleh hasil bahwa DPU Daarut Tauhid Yogyakarta memiliki Strategi penerimaan dan penyaluran untuk memenuhi kesesuaian UU 23 tahun 2011, Namun ada temuan dalam akuntabilitas keuangan yaitu DPU Daarut Tauhid belum mempublikasikan informasi keuangan pada portal webnya seperti pada lembaga zakat Lainnya. Selain itu Laporan Sumber dan Pengunaan Dana Gabungan belum mencantumkan penyaluran dana non halal secara eksplisit. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Akuntabilitas, penerimaan dan peyaluran, UU 23 thn 2011, Fatwa MUI, PSAK 109. Accountability, acceptance and distribution, Law Number 23 of 2011, MUI Fatwa, PSAK 109 | en_US |
| dc.title | STRATEGI AKUNTABILITAS PENERIMAAN DAN PENYALURAN ZAKAT, INFAQ, DAN SHADAQAH | en_US |
| dc.title.alternative | (STUDI KASUS DPU DAARUT TAUHID YOGYAKARTA) | en_US |
| dc.type | Thesis
SKR
FE
598 | en_US |
