This research is research having the character of descriptive with title ?Analysis Treatment Of Accountancy Religious obligatory (Study at LAZIS Muhammadiyah Jakarta Center)?. Reason of him that Muhammadiyah as Islam organization owning the amount of charitable of is effort quite a lot and also have august aspirations ?Realizing Islam society which in fact?. To sustain his mission program, Muhammadiyah found LAZIS Muhammadiyah which then get confession and appreciation of proud society, so that incidence of demand of organizational accountability of organizer of religious obligatory. Therefore, writer interest to study treatment of religious obligatory accountancy which have been done by LAZIS Muhammadiyah, later on will isn?t it under colour of theory or guidance of accountancy for the organization of organizer of religious obligatory which still in the form of idea, not yet become standard order (there is no Treatment Standard Financial Accounting arranging him). This research aim to study treatment of religious obligatory accountancy at LAZIS Muhammadiyah covering confession, measurement, record-keeping, and also the presentation of in financial statement and then isn't it or compare him under colour of theory. Result of this research indicate that in course of confession of him, LAZIS Muhammadiyah use method of cash basic fully. In the case of religious obligatory fund gathering of LAZIS Muhammadiyah use two system, that is self assessment system dan official assessment system (as consultant enumeration of religious obligatory). For the process of measurement of religious obligatory fund, LAZIS Muhammadiyah use decision of nisab pursuant to Decision Of Ceremony of Tarjih Muhammadiyah, what was then formulated by Council Moslem law of LAZIS Muhammadiyah, that is 85 gold gram with religious obligatory rate equal to 2,5% and 3,5 rice litre for the religious obligatory of fitrah and use market value in calculating level of nisab. While record-keeping process which have been done by LAZIS Muhammadiyah is pursuant to fund accountancy, that is every transaction that happened, ad for acceptance and usage of religious obligatory fund noted and at public journal of cash equal to the value of and for interconnected transaction between fund, LAZIS Muhammadiyah also do record-keeping in each managed fund type. In the case of presentation of him, financial statement of LAZIS Muhammadiyah consist of two type, that is consolidation financial statement and financial statement to every fund type. From analysis, can be concluded that treatment of religious obligatory accountancy which have been applied by LAZIS Muhammadiyah have good, but there are some matters which need to be improve. The mentioned are 1) in the case of confession, better LAZIS Muhammadiyah use cash bases for the acceptance of and usage of fund and also bases of akrual for the confession of asset, obligation, and fund balance in Balance 2) in the case of reporting or presentation, shall LAZIS Muhammadiyah also put into note of financial statement as one of the especial element of organizational financial statement of organizer of religious obligatory.


Keyword : akuntansi zakat, perlakuan, LAZIS Muhammadiyah xi


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akuntansi zakat; perlakuan; LAZIS Muhammadiyah xi