ANALISIS PENYUSUNAN LAPORAN KEUANGAN BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN KUANTAN SINGINGI BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK NO 109)

Abstract

Badan Amil Zakat National (BAZNAS) Kabupaten Kuantan Singingi is a religious institution that manages Zakat, incloding colleeting, distibuty and developing Zakat. Zakat managed by Badan Amil Zakat National must be tidily written and controlled based on PSAK 109. This research used field research in BAZNAS Kabupaten Kuantan Singingi and used data collecting methods, they are observation and interview. The sources of data in this research are two, there are primary data sources and secondary data sources. After the data was collected, it was analyzed by descriptive method and using qualitative approach. The result of this research shows that BAZNAS Kabupaten Kuantan Singingi in accounting report is already sultable with PSAK 109 but not fully conpletel because the change of asset managing report has not been reported yet. It heppers because still no asset will be reportect.