Akuntabilitas dan Transparansi Akuntansi Wakaf: Kajian terhadap Praktik Penyusunan Laporan Keuangan oleh Yayasan Al Ihsan Permata Depok Depok
Keywords:
Accountability, Waqf Financial Statements, Competent Human Resources, PSAK, FrameworkAbstract
The preparation of financial statements at waqf institutions is crucial to show accountability and transparency. This study aims to develop a framework for preparing waqf financial statements based on PSAK. The research method used is qualitative with an analytical descriptive approach with data sources in the form of documentation and literature. The location of the study was conducted at Yayasan Al Ihsan Permata Depok, Indonesia. The results showed the development of a comprehensive framework in the preparation of waqf financial statements to improve the quality and accountability of waqf financial statements. Competent human resources are needed to be able to prepare financial statements of waqf institutions in accordance with PSAK. The implication of these findings is to provide solutions for waqf institutions in facing challenges in preparing financial statements in accordance with PSAK 112, as well as advancing theoretical understanding of the application of Islamic accounting principles in the context of waqf institutions. The limitations of this study lie in the data sources used and the research methods applied. Further research is recommended to conduct further research on a larger scale and involve more waqf institutions in various regions in Indonesia.
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