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All Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS)
Muhammad Zainal Abidin
Sekolah Tinggi Ilmu Ekonomi Sabang Banda Aceh
Religion Humanities Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Implication of PSAK 109 Treatment on Zakat Management Performance Muhammad Salman; Tuti Meutia; Mayang Murni; Iqlima Azhar; Muhammad Zainal Abidin
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 6 (2025)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22124088

Abstract

Abstract- Bibliometric analysis of the application of PSAK 109 treatment which has an impact on the performance of zakat management is a new issue that can be analyzed in the last 10 years. The treatment of PSAK 109 which is used as a guideline in the measurement, recognition, presentation and disclosure of zakat transactions in accordance with Islamic law can have an impact on the performance of zakat management. This study uses a method of comparison and search of Scopus indexed articles related to PSAK 109 and zakat management performance using the help of Harzing Publish or Perish and Mendeley to obtain and search for various related articles in a span of ten years. The results of the search show that until now research published in the Scopus indexed journal analyzed PSAK 109 and the performance of zakat management. Therefore, it is recommended that future research be conducted to re-analyze the role of PSAK 109 treatment on the performance of zakat management empirically in various zakat management institutions such as the amil zakat agency and other institutions that have the same characteristics.
Co-Authors Azhar, Iqlima Muhammad Salman Murni, Mayang Tuti Meutia