THE STUDY OF DIFFERENT WAYS OF CALCULATING INCOME ZAKAT BY ZAKAT INSTITUTIONS IN INDONESIA

AMAL, AULIA (2022) THE STUDY OF DIFFERENT WAYS OF CALCULATING INCOME ZAKAT BY ZAKAT INSTITUTIONS IN INDONESIA. Diploma thesis, Universitas Andalas.

[img] Text (Cover)
Cover dan Abstrak .pdf - Published Version

Download (362kB)
[img] Text (Bab I, Pendahuluan)
CHAPTER I INTRODUCTION.pdf - Published Version

Download (462kB)
[img] Text (Daftar Pustaka)
CHAPTER V CLOSING.pdf - Published Version

Download (202kB)
[img] Text (Penutup)
REFERENCES.pdf - Published Version

Download (377kB)
[img] Text (Skripsi Full Text)
1710531048_AMAL AULIA_DRAFT.pdf - Published Version
Restricted to Repository staff only

Download (4MB) | Request a copy

Abstract

ABSTRACT This study aims to analyze the differences in methods and provisions for calculating zakat on income by zakat institutions in Indonesia and the impact on zakat fund managed by Zakat Institutions in Indonesia. The research was conducted using a qualitative approach with comparative method. The results of this study indicate that there are differences in the methods and provisions for calculating zakat on income applied by zakat institutions in Indonesia. This research found several types of income zakat calculation methods in Indonesia, but only one type that suitable based on Qur’an and hadith. These findings imply that regulations related to zakat on income are not fully implemented by zakat institutions, so the amount of zakat funds managed is different. This research contributes in terms of input for the government to pay attention to the compliance of zakat institutions in implementing regulations regarding zakat that have been implemented Key words: Income Zakat, Zakat Calculation, Zakat Compliance, Zakat Institutions, Zakat Provisions

Item Type: Thesis (Diploma)
Primary Supervisor: Vima Tista Putriana, SE., Ak., M.Sc., Ph.D., CA.
Uncontrolled Keywords: Income Zakat, Zakat Calculation, Zakat Compliance, Zakat Institutions, Zakat Provisions
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: S1 Akuntansi Akuntansi
Date Deposited: 24 Jun 2022 04:09
Last Modified: 27 Jun 2022 02:58
URI: http://scholar.unand.ac.id/id/eprint/106036

Actions (login required)

View Item View Item