{"title":"英语","authors":"Firdha Rahmiyanti, Fitra Istianah Turahman","doi":"10.24252/jiap.v9i1.35331","DOIUrl":null,"url":null,"abstract":"This study aims to analyze or see how the application of PSAK 109 and ISAK 35 in the management of mosque funds in Semarang City (Masjid Agung Central Java) is implemented. This research uses qualitative research with a case study approach. The data used are primary data and secondary data. Data collection techniques used are documentation and interview techniques. The results show that in terms of recognition and measurement, it is not yet fully appropriate for presentation and disclosure; it is not by PSAK 109. As for the financial statements, the classification of net assets, income, and expenses made by MAJT are not fully by ISAK 35 standards.","PeriodicalId":363763,"journal":{"name":"Jurnal Ilmiah Akuntansi Peradaban","volume":"144 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"English\",\"authors\":\"Firdha Rahmiyanti, Fitra Istianah Turahman\",\"doi\":\"10.24252/jiap.v9i1.35331\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to analyze or see how the application of PSAK 109 and ISAK 35 in the management of mosque funds in Semarang City (Masjid Agung Central Java) is implemented. This research uses qualitative research with a case study approach. The data used are primary data and secondary data. Data collection techniques used are documentation and interview techniques. The results show that in terms of recognition and measurement, it is not yet fully appropriate for presentation and disclosure; it is not by PSAK 109. As for the financial statements, the classification of net assets, income, and expenses made by MAJT are not fully by ISAK 35 standards.\",\"PeriodicalId\":363763,\"journal\":{\"name\":\"Jurnal Ilmiah Akuntansi Peradaban\",\"volume\":\"144 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-06-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Ilmiah Akuntansi Peradaban\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.24252/jiap.v9i1.35331\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Ilmiah Akuntansi Peradaban","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.24252/jiap.v9i1.35331","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究旨在分析或了解PSAK 109和ISAK 35在三宝垄市(Masjid Agung Central Java)清真寺资金管理中的应用情况。本研究采用案例研究的定性研究方法。使用的数据有主要数据和次要数据。使用的数据收集技术是文件和访谈技术。结果表明，在确认和计量方面，目前还不完全适合列报和披露;它不是PSAK 109。在财务报表方面，MAJT对净资产、收入和费用的分类并没有完全按照ISAK 35的标准进行。
This study aims to analyze or see how the application of PSAK 109 and ISAK 35 in the management of mosque funds in Semarang City (Masjid Agung Central Java) is implemented. This research uses qualitative research with a case study approach. The data used are primary data and secondary data. Data collection techniques used are documentation and interview techniques. The results show that in terms of recognition and measurement, it is not yet fully appropriate for presentation and disclosure; it is not by PSAK 109. As for the financial statements, the classification of net assets, income, and expenses made by MAJT are not fully by ISAK 35 standards.
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