Analisis Sistem Akuntansi Wakaf sebagai Bentuk Pertanggungjawaban Harta Wakaf Kua Kecamatan Percut Seituan

Abstract

             The aim is to be able to assist in deciding whether the treatment of PSAK-112 in representing the waqf bookkeeping report at the Percut Sei Tuan office is in accordance with PSAK 112 or vice versa by using qualitative techniques, in particular by describing or describing an item, and then comparing it with other norms. . existing norms to be researched. through various strategic information such as interviews, observations, and documentation. Based on these findings, the author explains that the treatment of waqf bookkeeping in detailing waqf reserve resources is not fully in accordance with PSAK 112 by the Percut Sei Tuan district office administration.

 Keywords: Accounting System, Waqf, Office of Religious Affairs