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Ramadhani, M. Dimas
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Computer Science & IT Economics, Econometrics & Finance

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Implementation of PSAK 109 on Zakat Accounting at BAZNAS Tanah Laut Regency Fitriyani, Yuli; Al Fikri, Rahmatullah; Putriana, Astia; Ramadhani, M. Dimas
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 11 No. 02 (2026)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v11i02.1050

Abstract

This research aims to analyze the implementation of the Financial Accounting Standards Statement (PSAK) 109 concerning Zakat Accounting at the National Zakat Amil Agency (BAZNAS) of Tanah Laut Regency. PSAK 109 regulates the recognition and initial measurement, subsequent measurement, distribution, presentation, and disclosure of zakat. The study employs a descriptive qualitative method, with data collection techniques including observation, interviews, and documentation. The results indicate that BAZNAS Tanah Laut has implemented PSAK 109 in aspects of recognition and initial measurement, distribution, and presentation and disclosure. This is evidenced by the separation of zakat funds and amil funds in the financial statements, as well as the disclosure of details regarding the receipt and distribution of zakat according to the asnaf. Several points within PSAK 109, such as managed assets, al-qardh al-hasan, and investments, are not applied due to their irrelevance to the operational activities of the local BAZNAS. Thus, the implementation of PSAK 109 at BAZNAS Tanah Laut is deemed appropriate and supports the enhancement of transparency and public trust in the institution
Co-Authors Al Fikri, Rahmatullah Astia Putriana, Astia Yuli Fitriyani