AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH

TUGAS MATA KULIAH SEMINAR AKUNTANSI

KELOMPOK:
1. Anita Mustika Sari
2. Emy Susilowati

NIM 31401305291
NIM 31401305205

PROGRAM STUDI S1 AKUNTANSI

FAKULTAS EKONOMI
UNIVERSITAS ISLAM SULTAN AGUNG SEMARANG
2015

DAFTAR ISI
Halaman Judul ................................................................................................. i
Daftar Isi .......................................................................................................... ii

I. Pendahuluan ............................................................................................... 1
II. Analisis dan Pembahasan ........................................................................... 5
1.
2.
3.
4.
5.

Pengertian Zakat, Infaq dan Sedekah ................................................

Muzakki dan Mustahiq .....................................................................
Pengertian Akuntansi Zakat ..............................................................
Prinsip-Prinsip Akuntansi Zakat .......................................................
Pengakuan dan Pengukuran Zakat, Infaq/Sedekah dan Dana Non

5
6
6
7

Halal
...........................................................................................................
...........................................................................................................
9
6. Pengungkapan
...........................................................................................................
...........................................................................................................
13
7.

Komponen
Laporan
Keuangan
...........................................................................................................
...........................................................................................................
15

III. Kesimpulan ................................................................................................ 21

IV. Referensi..................................................................................................... 23