Accounting Procedure and Cash Waqf Management in Indonesia Waqf Institutions

PERDANA, Laela Fitria (2018) Accounting Procedure and Cash Waqf Management in Indonesia Waqf Institutions. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Waqf and its utilizations have great potential in developing sharia economy and finance in Indonesia. But, the waqf management is not optimal and difficult to measure the accountability of Nazhir because there is not waqf reporting standard. The purpose of this study is to explore and understand accounting procedure and cash waqf management in indonesia waqf institution. Using qualitative descriptive research to illustrate the true picture and case study approach used to explain specifically about accounting procedure and cash waqf management in Indonesia waqf institution. The results of this study indicate that the cash waqf management in Dompet Dhuafa has fulfilled the waqf principle that adopted from the principle of BCPs corresponds to laws and regulations. On the contrary, at the Representative of Indonesian Waqf Board (BWI) in Banyumas Regency as the representative of waqf regulator, its management of waqf is not yet optimal. Dompet Dhuafa reports their waqf management in financial statement is using PSAK No. 45 Revised 2011 "NonProfit Entities Financial Reporting" and PSAK No. 109 "Accounting for Zakat and Infak/Saqadah". While at Representative of Indonesian Waqf Board in Banyumas Regency did not report management of cash waqf

Item Type:	Thesis (Skripsi)
Nomor Inventaris:	C18070
Uncontrolled Keywords:	Waqf, Cash Waqf, Management, Accounting, Waqf Institution
Subjects:	F > F146 Finance I > I309 Islam M > M35 Management
Divisions:	Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User:	Mrs Endang Kasworini
Date Deposited:	24 Jul 2020 01:57
Last Modified:	24 Jul 2020 01:57
URI:	http://repository.unsoed.ac.id/id/eprint/4582

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