PENGARUH KEPERCAYAAN PADA LEMBAGA ZAKAT DAN PENDAPATAN TERHADAP KESADARAN MEM…
Penelitian ini bertujuan untuk menguji pengaruh kepercayaan pada lembaga zakat dan pendapatan, baik secara simultan maupun secara parsial, terhadap kesadaran membayar zakat para pedagang skala kecil menengah di Kota Banda Aceh tahun 2014. Jenis penelitian yang digunakan dalam penelitian ini adalah studi kausalitas. Dengan menggunakan teknik purposive sampling dan Slovin formula, maka 93 pedagang skala kecil menengah di kota Banda Aceh diambil menjadi sampel. Jenis data yang digunakan pada pen…
KAJIAN ZAKAT DI PROPINSI ACEH
The research has purposes to know the influence of quantity muslim’s inhabitant, employees quantity, regional income toward to tithe’s potential in Aceh. In this research we use double linier analysis method. We use the quantity of muslim’s inhabitant, quantity employees, and regional income in Aceh. For analyse the hipothesis measurement e get the accumulations of secondary data from 1983-2010 years. The result of analyse is refers that each variable one by one upgrading (the quantity …
PENERAPAN PSAK 109 TERHADAP LAPORAN POSISI KEUANGAN BAITUL MAL PROVINSI ACEH
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…
