Abstract:Abstract. This study has two objectives. First, it compares SoRP fund accounting standards in UK and PSAK 109 in Indonesia. Second, it compares the accounting practices between two national zakat institutions, namely BAZNAS and Dompet Dhuafa. This study uses content analysis. This study found some differences between SoRP fund accounting and PSAK 109 in terms of the number of financial reports, the accounting treatment for endowment/waqf, and the component of Statement of Financial Position. This study also fo… Show more
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