PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 45 PADA BAITUL MAL PROVINSI NANGGROE ACEH DARUSSALAM
ABSTRACT: This study aimed to
answer the question whether the financial statements of the Baitul Mal Aceh
have been prepared in accordance with the provinsions of SFAS No.45. Location
of the study was conducted at the Baitul Mal Province of Nanggroe Aceh
Darussalam. Classified research data in the form of secondary data. This
research using qualitative methods to analyze the data, that is by comparing
the result with existing theories.
The results showed that in general the Baitul Mal has adaopted SFAS
No.45. The financial statements at the Baitul Mal has adopted SFAS No. 45 which
consists of the consolidated financial position, statement of activities, cash
flow statement and notes to financial statements. Consolidated financial
position at the Baitul Mal NAD is only made for internal party treasurer in
particular, this report has not been published because there is no
agreement-making. Report on the activities of the Baitul Mal called the report
the calculation and distribution of zakat which describes about the sources of
revenue and spending zakat. Presentation of the preparation of their respective
financial statements at the Baitul Mal has not yet been fully follow SFAS No.
45, there is material that has not been presented in each report.
Key word: Baitul Mal,
Financial Statements
Penulis: Ridwan Ibrahim, Tri
Handayani
Kode Jurnal: jpakuntansidd090072
