Asset Valuation i n Shariah Accounting to Determine the Zakat Amount of a Company with Historic Cost and Current Value

Rahim, Syamsuri (2021) Asset Valuation i n Shariah Accounting to Determine the Zakat Amount of a Company with Historic Cost and Current Value. Bongaya Journal for Research in Accounting (BJRA), 4 (1). pp. 58-68. ISSN 2615-8868

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Abstract

The purpose of this study is to analyze and determine the comparison between historical cost and present value as a basis for asset valuation to determine the amount of zakat in a company. The research was conducted at the Makassar branch of the Indonesian Stock Exchange. The researchers also visited the official website of the Indonesian Stock Exchange (www.idx.co.id) and the official website of the Shariah Capital Market Financial Services Authority (www.syariah.ojk.go.id). The study lasted about 2 months from August 2020 to September 2020. This study used quantitative data methods. This research adopts a case study method. The data source used in this study is secondary data obtained from the financial statements of companies published by the Indonesian stock exchange. The results show that, due to the lack of socialization of the company, the existence of different calculation formats and different financial statement elements between the current standard format and the fiqh language, almost all calculation methods show larger results, so the calculation of enterprise zakat still encounters problems. To the difficulty When an asset is valued, use the current value.

Item Type:	Article
Uncontrolled Keywords:	historical cost dan current value
Subjects:	H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Depositing User:	Unnamed user with email admin@umi.ac.id
Date Deposited:	26 Jun 2023 06:06
Last Modified:	26 Jun 2023 06:06
URI:	http://repository.umi.ac.id/id/eprint/2824

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