ANALISIS PENERAPAN PSAK NOMOR 45 TENTANG ORGANISASI NIRLABA SERTA PENGARUHNYA TERHADAP AKUNTABILITAS LAPORAN KEUANGAN LEMBAGA AMIL ZAKAT (Survei Pada Lembaga Amil Zakat di Kota Palembang)

Organisasi Pengelola Zakat (OPZ) is a nonprofit organization engaged in
the management of zakat funds, infak and sodaqoh. OPZ in Indonesia consists of
two kinds, namely Badan Amil Zakat (BAZ) and the Lembaga Amil Zakat (LAZ).
This study aims to determine the effect of the application of PSAK No. 45
to the consolidated financial accountability LAZ in the city of Palembang. The
sample in this study were 40 person board LAZ in the city of Palembang. This
research use descriptive and verifikatif research design. Techniques of data
analysis using SPSS version 16. The results showed that the application of PSAK
No. 45 has a positive effect on the financial statements of accountability Amil
Zakat Institutions.