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All Journal Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Friyadi Hamonangan Siregar
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Implementation of Accounting for Zakat, Infaq, Sadaqah, and Waqf (ZISWAF) Based on Statement of Financial Accounting Standards (PSAK) No. 409 in Asset Management: Ar-Rahim Mosque, Binanga Village, Barumun Tengah Subistrict Friyadi Hamonangan Siregar; Yenni Samri Juliati Nasution; Laylan Syafina
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 3 (2026): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v4i3.3387

Abstract

This study aims to analyze the implementation of Zakat, Infaq, Sadaqah, and Waqf (ZISWAF) accounting based on Financial Accounting Standards Board (PSAK) Statement No. 409 regarding asset management at the Ar-Rahim Mosque in Binanga Village, Barumun Tengah Subdistrict. This study employs a qualitative approach using the case study method. Data collection techniques included interviews with mosque administrators, observations, and documentation related to the mosque’s financial and asset management. Data analysis was conducted by comparing the mosque’s practices in managing ZISWAF funds and assets with the provisions set forth in PSAK No. 409. The results show that ZISWAF funds are recorded in a single general cash book without separation by fund type and intended use. Waqf assets, including land and mosque buildings, are not recorded in the accounting records or presented as non-current assets in the financial statements. The mosque also has no statement of financial position or notes to the financial statements, while asset inventory is maintained but not systematically. The main obstacles to the implementation of PSAK No. 409 include the mosque administrators’ limited understanding of Sharia accounting standards, the absence of standard-based financial management guidelines, and limited human resources. This study concludes that the implementation of PSAK No. 409 in the management of ZISWAF funds and assets at mosques is essential for improving transparency, accountability, and the quality of financial reporting. The findings of this study are expected to serve as a basis for evaluation and a reference for mosque administrators and relevant parties in their efforts to improve mosque financial governance in the future.
Co-Authors Laylan Syafina Yenni Samri Juliati Nasution