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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| Format: | Thesis |
| Language: | English |
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2016
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| Online Access: | http://eprints.usm.my/32165/ http://eprints.usm.my/32165/1/IRFAN_24%28NN%29.pdf |
| _version_ | 1848876749497040896 |
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| author | Irfan, Irfan |
| author_facet | Irfan, Irfan |
| author_sort | Irfan, Irfan |
| building | USM Institutional Repository |
| collection | Online Access |
| 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.
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| first_indexed | 2025-11-15T17:04:30Z |
| format | Thesis |
| id | usm-32165 |
| institution | Universiti Sains Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T17:04:30Z |
| publishDate | 2016 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | usm-321652019-04-12T05:25:15Z http://eprints.usm.my/32165/ Perakaunan Zakat Korporat Di Kotamedan, Indonesia 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 NonPeerReviewed application/pdf en http://eprints.usm.my/32165/1/IRFAN_24%28NN%29.pdf Irfan, Irfan (2016) Perakaunan Zakat Korporat Di Kotamedan, Indonesia. PhD thesis, Universiti Sains Malaysia. |
| spellingShingle | H1-99 Social sciences (General) Irfan, Irfan Perakaunan Zakat Korporat Di Kotamedan, Indonesia |
| title | 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_short | Perakaunan Zakat Korporat Di Kotamedan, Indonesia |
| title_sort | perakaunan zakat korporat di kotamedan, indonesia |
| topic | H1-99 Social sciences (General) |
| url | http://eprints.usm.my/32165/ http://eprints.usm.my/32165/1/IRFAN_24%28NN%29.pdf |