<mets:mets xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" OBJID="eprint_41648" LABEL="Eprints Item" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink"><mets:metsHdr CREATEDATE="2026-05-03T09:42:15Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_41648_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Penerapan PSAK 109 pada LAZIS Yayasan Shine Al-Falah</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Rhabil Prata</mods:namePart><mods:namePart type="family">Wahdinal</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini bertujuan untuk membantu pihak LAZIS Yayasan Shine Al Falah dalam penyajian laporan keuangan. LAZIS Al-Falah belum memiliki laporang keuangan sesuai dengan Pernyataan Standar Akuntansi Keuangan No.109 maka dari itu penelitian ini berisi semua kegiatan LAZIS Al-Falah mulai dari transaksi, jurnal, buku besar, neraca saldo, jurnal penyesuaian, neraca saldo setelah penyesuaian, laporan perubahan dana, laporan posisi keuangan, laporan arus kas dan catatan atas laporan keuangan. Penelitian ini termasuk penilitian deksriptif kualitatif yang menggunakan data sekunder dan data primer yaitu laporan posisi keuangan dan pembukuan kas masuk, dan kas keluar yang belum mengacu pada PSAK 109 di LAZIS Al-Falah Kota Padang Sumatera Barat pada bulan Januari 2020 dan penulis memperoleh data dari LAZIS Yayasan Shine Al-Falah Kota Padang Sumatera Barat.</mods:abstract><mods:classification authority="lcc">HF5601 Accounting</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2020</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;Akuntansi FE UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_41648"><mets:rightsMD ID="rights_eprint_41648_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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