This research highlights the importance of standardized accounting and financial reporting in achieving transparency and accountability, which ultimately contributes to higher public trust in BAZNAS. The purpose of this study is to examine the implementation of PSAK No. 109 by BAZNAS in the Province of West Nusa Tenggara, to achieve good zakat governance. The focus of this research is to assess…
This study explores the comparison between zakat and tax within the framework of maqasid sharia perspective. Specifically, this study compares zakat and tax in terms of how effectively each system fulfills the objectives (maqasid ) of sharia such as hifz al-mal (protection of wealth), islah (rectification), hifz al-nafs (salvation of the soul), and 'adl (social justice). It aims to evaluate th…
Tahun 2007 tiga PSAK telah direvisi dalam hal proses konvergensi IFRS di Indonesia. Perusahaan yang tedaftar dalam Bursa Efek Indonesia (BEI) diwajibkan untuk mulai menggunakan PSAK revisi tersebut didalam laporan keuangan tahun 2008. Proses konvergensi IFRS di Indonesia memiliki beberapa tujuan, salah satunya adalah meningkatkan transparansi, tingkat kemudahan, dan comparibility di d…
In: Wealth Management and Investment in Islamic Settings: Opportunities and Challenges, Book Chapter 12.
In : tikonomi: Jurnal Ekonom Volume 19 (2), 2020
In : JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol. 6 No. 2, Des 2020
In : TwoEPC -IRTI IDB Conference 2017, Islamabad, Pakistan, 11-12 Desember 2017