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All Journal Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Point Equilibrium Manajemen dan Akuntansi
Aqila Nurul Aziza
Universitas Lampung
Economics, Econometrics & Finance

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Implementation of PSAK 109 In Zakat Management Organizations In Indonesia: A Critical Review Of Transparency, Accountability, And Implementation Challenges Putriku Najla Qatrunnada; Aqila Nurul Aziza; Calista Raihana Chandra; Siti Munawaroh; Aulia Nasha Ammara; ⁠Rhonovan; Alif Syafwan Surya Hamid; Harsono Edwin Puspita
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 8 No. 1 (2026): Juny
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v8i1.3981

Abstract

This study is a literature review of the implementation of Financial Accounting Standards Statement (PSAK) Number 109 concerning Accounting for Zakat, Infaq, and Alms in Zakat Management Organizations (OPZ) in Indonesia. This standard was published by the Indonesian Institute of Accountants (IAI) in 2011 as a guide for the National Zakat Agency (BAZNAS) and Zakat Management Institutions (LAZ) in recognizing, measuring, presenting, and disclosing ZIS transactions in an orderly and accountable manner. This article reviews a number of empirical studies and conceptual studies published in the period 2015–2025 to identify compliance patterns, supporting factors, obstacles, and the implications of implementing the standard on the quality of OPZ financial reporting. The review results indicate that although most OPZs have implemented the main components of PSAK 109, especially in the recognition and measurement aspects, many disclosure aspects in the Notes to the Financial Statements (CALK) still do not meet the standard requirements. The limited number of competent human resources in the field of sharia accounting, weak accounting information systems, and suboptimal external supervision are the main challenges that need to be addressed immediately.
Earnings Quality and Management in the PSAK 117/IFRS 17 Insurance Contract Era: A Literature Review Aqila Nurul Aziza; Reni Oktavia
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 8 No. 2 (2026): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v8i2.741

Abstract

International accounting convergence, particularly the adoption of International Financial Reporting Standard (IFRS) 17 as PSAK 117 in Indonesia, has fundamentally changed premium revenue recognition, liability measurement, and earnings-management incentives in the insurance industry. This article presents a narrative literature review of seven academic sources addressing earnings quality, earnings management, and the consequences of PSAK 117/IFRS 17 adoption, in both global and Indonesian contexts. The review method involved a critical, comparative synthesis of studies employing discretionary-accruals models, financial-ratio analysis, and a PRISMA-guided systematic literature review. The results show that earnings quality is a multidimensional construct that cannot be reduced to a single proxy; IFRS convergence in Indonesia is generally associated with a decline in earnings management as measured by discretionary accruals, yet insurance-specific PSAK 117 opens new discretionary space through actuarial assumptions such as the discount rate and the Contractual Service Margin, which can be exploited for managerial purposes. International evidence further confirms increased earnings volatility after IFRS 17 adoption, with earnings management significantly more prevalent in insurance than in reinsurance companies. The article closes with a theoretical synthesis through agency theory and legitimacy theory, contributing to the accounting literature by mapping research gaps for future empirical studies, particularly within the Indonesian insurance sector.
Co-Authors Alif Syafwan Surya Hamid Aulia Nasha Ammara Calista Raihana Chandra Harsono Edwin Puspita Putriku Najla Qatrunnada Reni Oktavia Siti Munawaroh ⁠Rhonovan