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      • 03. DISSERTATIONS AND THESIS
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      • Department of Accounting
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      •   UMY Repository
      • 03. DISSERTATIONS AND THESIS
      • Students
      • Undergraduate Thesis
      • Faculty of Economics
      • Department of Accounting
      • View Item
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      MENUJU TERBENTUKNYA PSAK (Pernyataan Standar Akuntansi Keuangan) WAKAF DI INDONESIA

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      HALAMAN JUDUL (608.0Kb)
      HALAMAN PENGESAHAN (521.8Kb)
      ABSTRACT (235.9Kb)
      BAB I (544.1Kb)
      BAB II (600.2Kb)
      BAB III (339.6Kb)
      BAB IV (495.4Kb)
      BAB V (225.9Kb)
      DAFTRAR PUSTAKA (138.3Kb)
      LAMPIRAN (8.583Mb)
      NASKAH PUBLIKASI (813.6Kb)
      Date
      2018-04-20
      Author
      YOLLANDA, MEVITA
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      Abstract
      The development of awqaf as one of the economic philanthropy in several years is rapid. Moreover with the growing of cash waqf and the acceptance of waqf assets. But there is no financial accounting standards to be able accommodate the financial reporting of waqf until now. Awqaf institutions generally refers to accounting standards and considered relevan such as SAP and PSAK 45. In 2016 BWI published a book called “Buku Pedoman Akuntansi Wakaf”, however the book can’t be used to the all of the awqaf institutions in Indonesia. Therefore this research aims to encourage the development of financial accounting standards for waqf. Because these guidelines have yet to be the accounting standards that can be used by all of the awqaf institutions in Indonesia. This research used a qualitative approach model with content analysis of research methods. The result of this research is PSAK Wakaf is very needed. This research provides some thoughts regarding the scope of PSAK Wakaf and financial accounting standards drafting proposal of Waqf in the form of illustrations of the financial statements such as statement of financial position, statement of cash flow, statement of changes in funds, statement of changes in resources, and statement of financial activities.
      URI
      http://repository.umy.ac.id/handle/123456789/19926
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      • Department of Accounting

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