Perpustakaan Online

Nama Detail	:	Analisis Potensi Zakat Entitas Pada Bank Umum Syariah Di Indonesia
Penerbit	:	Politeknik Negeri Banjarmasin
Edisi / Harga	:	1 / Rp. 1.000.000
Bahasa	:	Indonesia
Koalisi / Scope	:	/ 0
URL	:
Prodi	:	NA
Kontributor	:	Andriani , M. Yassir Fahmi
Status	:	Tersedia

Abstract :
The Purpose Of This Research Is To Find Out The Potency Of Corporate Zakah In Islamic Bank By Calculate The Corporate Zakah Based On Financial Accounting Standar No.9 About Zakah From AAOIFI (Accounting And Auditing Organisation For Islamic Financial Institution). The Kind Of Research Is Qualitative Research. The Source Of The Data Is Secondary Data. The Research Were Conducted By Documentation And Study Literature. The Result Of This Research Shows That There Are�nt Clear Regulation Yet To Manage Corporate Zakah For Islamic Financial Institution Include Islamic Bank In Indonesia. From 10 Islamic Bank Which Used To Be Object Of This Research, Just 3 Of Them Did Corporate Zakah. Based On 3 Method Which Used As Corporate Zakah Method In This Research, 2,5% Income Before Zakah And Tax, Net Asset Method, And Net Invested Fund. The Amount Of Corporate Zakah From Net Asset Method Shows 6 Times More Than 2,5% Income Before Zakah And Tax Method.

Catatan :