this study aims to evaluate the characteristics of zakat institution and proposes the adoption of international financial reporting standard (IFRS) since it has developed and provides various product i.e zakat for productive purpose. This is important, considering that one of the measurement of accountability and transoarency of an institution is providing brief financial report toward its benericaries.
IFRS Based Zakat Reporting: Adoption Rational Western Method Into Institutional Accountability
Tanggal Publikasi: 22 Des 2022
IFRS for SMEs, SMEs Criteria, Zakat Institution JEL Classification