Akuntabilitas dan Transparansi Penyajian Laporan Keuangan (Studi pada Baitulmal Kota Langsa)

Authors

  • Ayumiati Ayumiati UIN Ar-Raniry Banda Aceh

DOI:

https://doi.org/10.22373/ekobis.v2i2.10105

Keywords:

Akuntabilitas, Transparansi, Penyajian Laporan Keuangan

Abstract

Peneliti bertujuan melihat bagaimana akuntabilitas dan trasparansi penyajian laporan keuangan pada Baitul Mal Kota Langsa, dengan pendekatan kulitatif. Hasil penelitian menujukkan bahwa akuntabilitas penyajian laporan keuangan belum sesuai dengan PSAK 109, sedangkan bentuk transparansi yang lilakukan hanya sebatas melaporkan kinerja tahunan dalam bentuk buku laporan penerimaan dan penyaluran dan belum terpublikasi melalui web.

References

Ameriska. (2009). Akuntabilitas pada Maal Wat Tamwil ditinjau dari Perspektif Shari’ate Enterprise Theory. Tesis. Program Magister Akuntansi. Pascasarjana Fakultas Ekonomi. Universitas Brawijaya. Malang

Amri Cahyadi. (2015). Permasalaha dalam penerapan akuntansi zakat PSAK 109, http:/www.kompasiana.com/muhammad amri cahyadi/permasalahan-dalam-penerapa-akuntansi-zakat-psak-109 5581f04023afbd1a0ee10831, diakses anggal 4 September 2017

Hery. (2009). Teori Akuntansi, Jakarta: Kencana Prenada Media Group.

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Published

2018-12-02

Issue

Vol. 2 No. 2 (2018)

Section

Articles

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