Pendedahan Peristiwa Selepas Tarikh Pelaporan Oleh Institusi Baitumal, Zakat Dan Wakaf Di Malaysia
FULL TEXT (PDF)
WATCH VIDEO

Keywords

Pelaporan
Pendedahan
MPSAS 14
Peristiwa selepas tarikh pelaporan,
wakaf
zakat
baitulmal

How to Cite

Shaari, H., Sawandi, N., & Abd. Wahab, M. S. (2023). Pendedahan Peristiwa Selepas Tarikh Pelaporan Oleh Institusi Baitumal, Zakat Dan Wakaf Di Malaysia : The Disclosure of Events After Reporting Period by Baitulmal, Zakat and Waqaf Institutions in Malaysia. AL-MAQASID The International Journal of Maqāṣid Studies and Advanced Islamic Research, 4(1), 28–37. https://doi.org/10.55265/almaqasid.v4i1.50

Abstract

The Malaysian Accountant's Department (JAN) is developing a set of accounting standards based on Shariah for use by Baitulmal, Zakat and Waqf (IBZW) institutions in Malaysia. The accounting standards used by IBZW before the formation of this new standard were the accounting standards published by the Malaysian Accounting Standard Board (Malaysian Accounting Standard Board, MASB) namely the Malaysian Private Entities Reporting Standards (MPERS). To see the appropriateness of using the Malaysian Public Sector Accounting Standard (MPSAS) developed by JAN for public sector use, this study examines the reporting and disclosure of events after the reporting date by IBZW and compares this reporting with the MPSAS14 Events After the Reporting Period. This study involves five IBZW located in the north of the country. Two data collection methods were used, namely face-to-face interviews and review of financial statements for the years 2016 and 2017. Based on the research and analysis of the data, this study found that only three IBZW made disclosures related to events after the reporting date. Among the three IBZWs who reported these events, there was one IBZW who made a detailed disclosure by reporting seven events compared to only one event by the other two IBZWs who made the disclosure. Among the disclosures made are investments and the purchase of significant assets.

 

Abstrak

Pihak Jabatan Akauntan Negara Malaysia sedang membangunkan set piawaian perakaunan yang berlandaskan syarak untuk pemakaian oleh institusi Baitulmal, Zakat dan Wakaf (IBZW) di Malaysia. Piawaian perakaunan yang digunakan oleh IBZW sebelum pembentukan piawaian baru ini adalah piawaian perakaunan yang diterbitkan oleh Lembaga Piawaian Perakaunan Malaysia (Malaysian Accounting Standard Board, MASB) iaitu Malaysian Private Entities Reporting Standards (MPERS). Untuk melihat kesesuaian penggunaan Malaysian Public Sector Accounting Standard (MPSAS) yang dibangunkan oleh pihak JAN untuk kegunaan sektor awam, kajian ini memeriksa pelaporan dan pendedahan peristiwa selepas tarikh pelaporan oleh IBZW dan membandingkan pelaporan ini dengan garis panduan MPSAS14 Peristiwa Selepas Tarikh pelaporan. Kajian ini melibatkan lima IBZW yang terletak di utara tanahair. Dua kaedah pengumpulan data digunakan iaitu temu bual bersemuka dan semakan penyata kewangan untuk tahun 2016 dan 2017. Berdasarkan penelitian dan analisis ke atas data, kajian ini mendapati hanya tiga IBZW yang membuat pendedahan berkaitan peristiwa selepas Tarikh pelaporan. Di antara tiga IBZW yang melaporkan peristiwa ini, terdapat satu IBZW yang membuat pendedahan yang terperinci dengan melaporkan tujuh peristiwa berbanding hanya satu peristiwa oleh dua IBZW lain yang membuat pendedahan. Antara pendedahan yang dibuat adalah pelaburan dan pembelian aset bernilai signifikan.

https://doi.org/10.55265/almaqasid.v4i1.50
FULL TEXT (PDF)
WATCH VIDEO

References

AAOIFI (2019). Statement of Financial Accounting No. 1 on Conceptual Framework for Financial Reporting by Islamic Financial Institutions. [Online] Diakses melalui: http://aaoifi.com/media/document/1.1Conceptual%20Framework.pdf

IPSASB. (2014). Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities. [Online] Diakses melalui: https://www.ifac.org/system/files/publications/Files/IPSASB-Public-SectorConceptual-Framework.pdf

Jabatan Akauntan Negara Malaysia (JANM), (2014). MPSAS14 Peristiwa Selepas Tarikh Pelaporan.

Jabatan Akauntan Negara Malaysia (JANM), (2018). Relevansi MPSAS kepada Badan Berkanun dan PBT, diakses melalui http://www.anm.gov.my/images/SAGA/2.Sesi_2_Relevansi

Lewis, M. K. (2001). Islam and accounting. Accounting Forum. 25(2), 103-127). Blackwell Publishers Ltd.

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Copyright (c) 2022 Hasnah Shaari, Norfaiezah Sawandi, Muhammad Syahir Abd. Wahab

Downloads

Download data is not yet available.