{"title":"天课，天课会计，天课会计准则设计——基于PSAK 109与FAS (9) AAOIFI的比较分析","authors":"M. Sudirman, M. Zaenal, Sigid Eko Pramono","doi":"10.37706/ICONZ.2019.179","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":244276,"journal":{"name":"International Conference of Zakat","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"Zakat, Accounting of Zakat, SAK Design of Zakat Accounting Guidelines Based on Comparative Analysis of PSAK 109 and FAS (9) AAOIFI\\\"\",\"authors\":\"M. Sudirman, M. Zaenal, Sigid Eko Pramono\",\"doi\":\"10.37706/ICONZ.2019.179\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":244276,\"journal\":{\"name\":\"International Conference of Zakat\",\"volume\":\"1 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-11-25\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Conference of Zakat\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.37706/ICONZ.2019.179\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Conference of Zakat","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.37706/ICONZ.2019.179","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Zakat, Accounting of Zakat, SAK Design of Zakat Accounting Guidelines Based on Comparative Analysis of PSAK 109 and FAS (9) AAOIFI"
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.
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