MAKALAH

LAPORAN KEUANGAN LEMBAGA ZAKAT

Disusun untuk memenuhi tugas mata kuliah akuntansi pengelola akuntansi zakat
Dosen Pembimbing : Munir, SE, M.Akun,
Semester Ganjil Tahun Akademik 2018/2019

Oleh :
Zulfi Azizatur Rosidah (E20173083)
Khairun Nisa (E20163065)
Devi Ayu Indah Maulidida (E20173075)
Meri Wahyuni (E20173089)
Mohammad Saihu (E20183067)

PROGRAM STUDI S1 AKUNTANSI SYARIAH

FAKULTAS EKONOMI DAN BISNIS ISLAM
INSTITUT AGAMA ISLAM NEGERI JEMBER
2019
 DAFTAR ISI
HALAMAN JUDUL............................................................................................i
KATA PENGANTAR.........................................................................................ii
DAFTAR ISI........................................................................................................iii
BAB I PENDAHULUAN....................................................................................1
1.1 Latar Belakang...........................................................................................1
1.2 Rumusan Masalah.....................................................................................3
1.3 Tujuan Penulisan.......................................................................................3
BAB II PEMBAHASAN.....................................................................................4
2.1 Pengertian..................................................................................................4
2.2 Penyajian Laporan Keuangan...................................................................6
2.2.1 Laporan posisi keuangan/ Neraca
2.2.2 Laporan perubahan dana
2.2.3 Laporan Perubahan Aset Kelolaan
2.2.4 Laporan Arus Kas
2.2.5 Laporan catatan keuangan
BAB III PENUTUP.............................................................................................23
3.1 Kesimpulan................................................................................................23
3.2 Kritik dan Saran.........................................................................................23
DAFTAR PUSTAKA..........................................................................................24