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

Ayumiati Ayumiati

doi:10.22373/ekobis.v2i2.10105

Articles

Volume 2, Issue 2 (2018)

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

Ayumiati Ayumiati

Affiliation Details

Ayumiati Ayumiati: UIN Ar-Raniry Banda Aceh

Published: 2018-12-02 , Pages: 35-44 , DOI: 10.22373/ekobis.v2i2.10105

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.

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References

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