Perakaunan Zakat Korporat Di Kotamedan, Indonesia

Tesis ini menganalisis perakaunan zakat korporat yang diamalkan dalam kalangan muzakki korporat di kota Medan, Indonesia. Secara umumnya kebanyakan muzakki korporat di Indonesia menggunakan kaedah modal kerja dalam membuat taksiran zakat korporat. Melalui kaedah ini muzakki dikenakan zakat selagi...

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Main Author:	Irfan, Irfan
Format:	Thesis
Language:	English
Published:	2016
Subjects:	H1-99 Social sciences (General)
Online Access:	http://eprints.usm.my/32165/1/IRFAN_24%28NN%29.pdf
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id	my-usm-ep.32165
record_format	uketd_dc
spelling	my-usm-ep.321652019-04-12T05:25:15Z Perakaunan Zakat Korporat Di Kotamedan, Indonesia 2016-08 Irfan, Irfan H1-99 Social sciences (General) Tesis ini menganalisis perakaunan zakat korporat yang diamalkan dalam kalangan muzakki korporat di kota Medan, Indonesia. Secara umumnya kebanyakan muzakki korporat di Indonesia menggunakan kaedah modal kerja dalam membuat taksiran zakat korporat. Melalui kaedah ini muzakki dikenakan zakat selagi modal kerja mempunyai nilai positif walaupun operasi perniagaan mereka mengalami kerugian. Sebaliknya, muzakki tidak akan dikenakan zakat sekiranya modal kerja mempunyai nilai negatif walaupun operasi perniagaan memperoleh keuntungan yang lumayan. Persoalannya, apakah kaedah perakaunan zakat korporat yang diamalkan dalam kalangan muzakki korporat secara khusus di kota Medan? Bagaimanakah pandangan tokoh agama, ahli akademik dan pengamal zakat terhadap kaedah perakaunan zakat korporat yang diamalkan di Kota Medan? Bagi menjawab persoalan-persoalan ini kajian lapangan dijalankan melalui soal selidik dan temubual mendalam dengan menggunakan persampelan bertujuan. Data yang diperoleh dianalisis melalui kaedah deskriptif dan analisis kandungan. This thesis aims to analyze the corporate zakat accounting practised by muzakkī in Medan, Indonesia. Generally, most of the corporate muzakkī in Indonesia use working capital method to assess their corporate zakat. By using this method, zakat will be imposed if only the working capital has positive value despite suffering a loss. In contrary, zakat will not be imposed if the working capital has negative value even with profit gaining. However, what are the methods used in the accounting of corporate zakat specifically in Medan, Indonesia? How does the opinion of religious figures, scholars and zakat practitioners towards corporate zakat accounting method in Medan? In order to answer these questions, field study was held through questionnaires and indepth interviews by purposive sampling method. All data were analysed using descriptive and content analysis method. 2016-08 Thesis http://eprints.usm.my/32165/ http://eprints.usm.my/32165/1/IRFAN_24%28NN%29.pdf application/pdf en public phd doctoral Universiti Sains Malaysia Pusat Pengajian Sains Kemasyarakatan (School of Social Sciences)
institution	Universiti Sains Malaysia
collection	USM Institutional Repository
language	English
topic	H1-99 Social sciences (General)
spellingShingle	H1-99 Social sciences (General) Irfan, Irfan Perakaunan Zakat Korporat Di Kotamedan, Indonesia
description	Tesis ini menganalisis perakaunan zakat korporat yang diamalkan dalam kalangan muzakki korporat di kota Medan, Indonesia. Secara umumnya kebanyakan muzakki korporat di Indonesia menggunakan kaedah modal kerja dalam membuat taksiran zakat korporat. Melalui kaedah ini muzakki dikenakan zakat selagi modal kerja mempunyai nilai positif walaupun operasi perniagaan mereka mengalami kerugian. Sebaliknya, muzakki tidak akan dikenakan zakat sekiranya modal kerja mempunyai nilai negatif walaupun operasi perniagaan memperoleh keuntungan yang lumayan. Persoalannya, apakah kaedah perakaunan zakat korporat yang diamalkan dalam kalangan muzakki korporat secara khusus di kota Medan? Bagaimanakah pandangan tokoh agama, ahli akademik dan pengamal zakat terhadap kaedah perakaunan zakat korporat yang diamalkan di Kota Medan? Bagi menjawab persoalan-persoalan ini kajian lapangan dijalankan melalui soal selidik dan temubual mendalam dengan menggunakan persampelan bertujuan. Data yang diperoleh dianalisis melalui kaedah deskriptif dan analisis kandungan. This thesis aims to analyze the corporate zakat accounting practised by muzakkī in Medan, Indonesia. Generally, most of the corporate muzakkī in Indonesia use working capital method to assess their corporate zakat. By using this method, zakat will be imposed if only the working capital has positive value despite suffering a loss. In contrary, zakat will not be imposed if the working capital has negative value even with profit gaining. However, what are the methods used in the accounting of corporate zakat specifically in Medan, Indonesia? How does the opinion of religious figures, scholars and zakat practitioners towards corporate zakat accounting method in Medan? In order to answer these questions, field study was held through questionnaires and indepth interviews by purposive sampling method. All data were analysed using descriptive and content analysis method.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Irfan, Irfan
author_facet	Irfan, Irfan
author_sort	Irfan, Irfan
title	Perakaunan Zakat Korporat Di Kotamedan, Indonesia
title_short	Perakaunan Zakat Korporat Di Kotamedan, Indonesia
title_full	Perakaunan Zakat Korporat Di Kotamedan, Indonesia
title_fullStr	Perakaunan Zakat Korporat Di Kotamedan, Indonesia
title_full_unstemmed	Perakaunan Zakat Korporat Di Kotamedan, Indonesia
title_sort	perakaunan zakat korporat di kotamedan, indonesia
granting_institution	Universiti Sains Malaysia
granting_department	Pusat Pengajian Sains Kemasyarakatan (School of Social Sciences)
publishDate	2016
url	http://eprints.usm.my/32165/1/IRFAN_24%28NN%29.pdf
_version_	1747820537796624384

Perakaunan Zakat Korporat Di Kotamedan, Indonesia

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