Open AccessPemulihan Aset Wakaf: Tinjauan Fikih dan Akuntansi
Author(s) -
Ifa Hanifah Senjiati,
Siska Lis Sulistiani,
Itsnaina Lathifah Ridwan
Publication year - 2020
Publication title -
hayula
Language(s) - English
Resource type - Journals
eISSN - 2549-0761
pISSN - 2548-9860
DOI - 10.21009/004.2.05
Subject(s) - waqf , depreciation (economics) , paragraph , accounting , fixed asset , business , islam , plan (archaeology) , economics , law , political science , theology , history , economic growth , production (economics) , philosophy , microeconomics , archaeology , financial capital , capital formation , human capital
Wakaf Daarut Tauhid manages waqf in the form of a vehicle. Vehicles are waqf assets that are easily impaired so depreciation is necessary. However, in practice, the waqf Daarut Tauhid does not make accounting records for the depreciation of the assets of the vehicle's waqf. Therefore, this study aims to analyze ways of recovering waqf assets that have been depreciated using waqf review and accounting. The research method used is qualitative with a descriptive analysis approach. Data collection techniques through interviews and literature study. The results of the study are several steps to recover waqf assets in waqf institutions by revaluating the waqf assets received, and determine the economic age, depreciation costs, and the appropriate depreciation method to be used. Making a plan for recovering waqf assets with taghyir al-waqf, or Istibdlal and recording these transactions in the financial statements based on PSAK 48 paragraph 01.