Open AccessZakat, Accounting of Zakat, SAK Design of Zakat Accounting Guidelines Based on Comparative Analysis of PSAK 109 and FAS (9) AAOIFI"
Author(s) -
M.L.S . Dr.Sudirman,
Muhammad Hasbi Zaenal,
Sigid Eko Pramono
Publication year - 2019
Publication title -
international conference of zakat proceedings
Language(s) - English
Resource type - Journals
ISSN - 2655-6251
DOI - 10.37706/iconz.2019.179
Subject(s) - accounting , swot analysis , business , computer science , marketing
This research will examine Sharia Accounting specifically which deals with the analysis of Zakat based on comparative analysis of PSAK 109 with FAS (9) AAOIFI and makes a draft of Zakat Accounting Guidelines based on comparison of PSAK 109 with FAS (9) AAOIFI which can be applied in Indonesia. The research used in this research is a descriptive qualitative research that is a method that describes, describes, compares a data and a situation and explains a situation in such a way that a conclusion can be drawn, with in-depth interviews, discussions and literature studies in order to obtain information from primary and secondary sources, using content analysis, literature review and SWOT.