role in the creating of accounting in order to conform with the society where the accounting scie... more role in the creating of accounting in order to conform with the society where the accounting science is being implemented. states the hypothesis of culture's influence on accounting. The purposes of this research are to test and to turn out the verification of Gray's hypothesis (1988) in Indonesia. This research uses the data which are compiled from Badan Pusat Statistik (BPS) and the financial statements of companies listed in Indonesian Stock Exchange (BEI) for eleven years (2000)(2001)(2002)(2003)(2004)(2005)(2006)(2007)(2008)(2009)(2010). The instrument of the research is the Partial Least Square by using SmartPLS 2.0 software.
Current utilization of zakat has been much concern to some classes. Many studies and research tha... more Current utilization of zakat has been much concern to some classes. Many studies and research that shows that the instrument was able to give a solution for poverty. The government seems to also have a large enough attention to the potential of zakat funds. The proof of Act No. 38 of 1999, has facilitated the desire to optimize the national charity, any existing attributes, such as Zakat Payer Registration Number (NPWZ), and BSZ (Charges After Zakat) for companies in trouble zakat as deduction from taxable income. On the other hand not a few of Zakah Management Institution (LPZ) who are eager to collect Zakat, even the Law No. 21 year 2008 about Islamic Banking and Islamic Business Unit (SBU) can perform a social function in the form of Baitul Maal institutions, ie, receive funds derived from zakat, infaq, shodaqoh (ZIS), grants, or other social funds and channel them to the management organization of zakat, infaq, shodaqoh. Management Institution of Zakah at the national level we know that with the title BAZNAS (Agency of National Zakat). In accordance with the development of economic activities and livelihoods that continue to grow, then the types of property subject to Zakat is also experiencing growth. Company as an entity is also not escaped the attention to be made the subject of zakat. Zakat new company in 2009 it was decided early this causes a lot of interpretation of the charity itself. Zakat is said the company, whether in the form of zakat which dikordinasi by company directors and withheld from income to all employees who have reached nishob and haul, or zakat on wealth-managed company that was to be said to represent "the term" corporate charity? This paper attempts to assess a conception of zakat to the company's assets. How an asset in an entity or a company into compulsory zakat assets. Because if we observe from the company's assets-assets-either fixed assets or other current and forth-contained potential zakat when its value has been reached nishob and haul enough. And with the method of determining menganalogikan menqiyaskan or zakat on property and with the determination of zakat maal in general, is expected to give birth conception of property and the imposition of zakat.
role in the creating of accounting in order to conform with the society where the accounting scie... more role in the creating of accounting in order to conform with the society where the accounting science is being implemented. states the hypothesis of culture's influence on accounting. The purposes of this research are to test and to turn out the verification of Gray's hypothesis (1988) in Indonesia. This research uses the data which are compiled from Badan Pusat Statistik (BPS) and the financial statements of companies listed in Indonesian Stock Exchange (BEI) for eleven years (2000)(2001)(2002)(2003)(2004)(2005)(2006)(2007)(2008)(2009)(2010). The instrument of the research is the Partial Least Square by using SmartPLS 2.0 software.
Current utilization of zakat has been much concern to some classes. Many studies and research tha... more Current utilization of zakat has been much concern to some classes. Many studies and research that shows that the instrument was able to give a solution for poverty. The government seems to also have a large enough attention to the potential of zakat funds. The proof of Act No. 38 of 1999, has facilitated the desire to optimize the national charity, any existing attributes, such as Zakat Payer Registration Number (NPWZ), and BSZ (Charges After Zakat) for companies in trouble zakat as deduction from taxable income. On the other hand not a few of Zakah Management Institution (LPZ) who are eager to collect Zakat, even the Law No. 21 year 2008 about Islamic Banking and Islamic Business Unit (SBU) can perform a social function in the form of Baitul Maal institutions, ie, receive funds derived from zakat, infaq, shodaqoh (ZIS), grants, or other social funds and channel them to the management organization of zakat, infaq, shodaqoh. Management Institution of Zakah at the national level we know that with the title BAZNAS (Agency of National Zakat). In accordance with the development of economic activities and livelihoods that continue to grow, then the types of property subject to Zakat is also experiencing growth. Company as an entity is also not escaped the attention to be made the subject of zakat. Zakat new company in 2009 it was decided early this causes a lot of interpretation of the charity itself. Zakat is said the company, whether in the form of zakat which dikordinasi by company directors and withheld from income to all employees who have reached nishob and haul, or zakat on wealth-managed company that was to be said to represent "the term" corporate charity? This paper attempts to assess a conception of zakat to the company's assets. How an asset in an entity or a company into compulsory zakat assets. Because if we observe from the company's assets-assets-either fixed assets or other current and forth-contained potential zakat when its value has been reached nishob and haul enough. And with the method of determining menganalogikan menqiyaskan or zakat on property and with the determination of zakat maal in general, is expected to give birth conception of property and the imposition of zakat.
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