PENERAPAN PSAK 109 TERHADAP LAPORAN POSISI KEUANGAN BAITUL MAL PROVINSI ACEH
Khairatun Hisan
ABSTRACT The objective of this research is to comprehend the implementation of PSAK 109 toward the Balance Sheet of Baitul Mal Aceh, the zakat managing institution of Aceh Province. This is a descriptive research which compares the theory with the collected data through case study. The result shows that Baitul Mal Aceh implements cash basic system of accounting in its bookkeeping. The Balance Sheet arranged by Baitul Mal Aceh has been generally based on PSAK 109 but can’t be adopted thorou…
- Fakultas Ekonomi, Banda Aceh - 2013
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