PENGELOLAAN DAN PELAPORAN ASET WAKAF PADA LEMBAGA WAKAF DI INDONESIA (Studi Kasus Pada Yayasan Badan Wakaf Sultan Agung)

Abstract

This study in regard to research recording of accounting and reporting waqa asset to the Indonesian waqaf institution. The main purpose of this study is to investigate the process of recording and reporting the waqf asset to the Indonesian institution. This research give qualified information to the stakeholder as well as interested parties to explore waqf accounting system. This study was conducted using the qualitative methods through a case study in the Yayasan Badan Wakaf Sultan Agung by interviewing Chairman, treasurer and accounting staff. as well as analized financial report and related documents obtained directly from the organization. The result showed the unavalaible of accounting system which specific to organize waqf. this thing has been evidenced by the informants explanation who are worked in financial sector. However, this thing would not be an obstacle to the waqf instutition as this instutition applied accounting system based on PSAK 45 regarding Financial Reporting of Non-Profit Entities approaching accounting system for WAQF.