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All Journal Al-Muzara'ah JMM (Jurnal Masyarakat Mandiri) KITABAH: Jurnal Akuntansi dan Keuangan Syariah Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) TIN: TERAPAN INFORMATIKA NUSANTARA Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JPM: JURNAL PENGABDIAN MASYARAKAT Bisnis Net : Jurnal Ekonomi dan Bisnis ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Acitya Bhakti Proceeding International Seminar of Islamic Studies AL-MULTAZIM : Jurnal Manajemen Bisnis Syariah Jurnal Abdimas Perbanas Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Altafani IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Krigan: Journal of Management and Sharia Business Jurnal El Rayyan: Jurnal Perbankan Syariah Al-Istimrar: Jurnal Ekonomi Syariah JAS (Jurnal Akuntansi Syariah) Jurnal El Rayyan: Jurnal Perbankan Syariah LAN TABUR: JURNAL EKONOMI SYARIAH Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Hastuti Olivia
Magister Akuntansi, Universitas Muhammadiyah Sumatera Utara
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Waqf Accounting Practices Based on PSAK 112 at the Millennial Waqf Institution in Bogor Isra Hayati; Andri Soemitra; Alfi Amalia; Hastuti Olivia; Lukman Hamdani
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 7 No. 2 (2026): (March)
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lt.v7i2.169

Abstract

Introduction: The implementation of PSAK 112 concerning waqf accounting in waqf institutions in Indonesia still faces various challenges, particularly related to limited understanding and inadequate technological infrastructure. This study aims to evaluate the implementation of PSAK 112 at the Millennial Waqf Institution in Bogor City, focusing on organizational readiness and the obstacles encountered during the implementation process. Methods: The research employs a qualitative method, with data collected through in-depth interviews and observations at several waqf institutions. Results: The findings indicate that although the Millennial Waqf Institution in Bogor City has succeeded in implementing PSAK 112, it still encounters difficulties, especially in terms of understanding the standards and limitations of technological infrastructure. These findings suggest that increased training and strengthened infrastructure are necessary to support broader and more effective implementation. Conclusion and suggestion: The implication of this study highlights the importance of a more inclusive and comprehensive strategy in implementing PSAK 112, which not only enhances transparency and accountability but also strengthens public trust in the management of waqf in Indonesia.
Co-Authors Abdi Samra Caniago Adenamora, Riska Ahmad Afandi Ahmad Qorib Ahmad Rama Wijaya Ahmad Zidan Aisyah Nabillah Alfi Amalia Amalia, Alfi Aminah Harahap Andri Soemitra Annisa Namira Apulina, Gracea Arafi, Muhammad Razaq Arif, Atika Arip, Muhammad Abdul Armaini, Hamidah Astrid Aulia Farizki Astrid Aulia Farizki Atika Arif Azizah, Zhulfi Laily Azka Wardatul Hayyah Azka Wardatul Hayyah Azzahra Inayatussyfa Azzahra Innayatussyfa Bahuraksa, Sigit Bantali, Ampun Br. Panggabean, Inggrit Larasati Cici Aulia Pratiwi Cici Aulia Pratiwi Cut Novita Srikandi, Cut Novita Dartana, Andria Della Audia Saputri Dhea Silvia Nandita Dhea Silvia Nandita Dini Nurbaiti Dini Nurbaiti Hasibuan Dita Amalia Dita Amalia Dita Maulia Ahmad Dita Dominggus Sijauta Dominggus Sijauta Eka Nurmala Sari Eka Romadhon, Sitta Hazzar Evi Maulida Yanti Ewilda Agustina Dongoran Fahmi. D, Aswin Fauzan, Hasfie Fazri, Sahrul Gadis Arniyati Athar Gadis Arniyati Athar Ginting, Julia Marlina Gracea Apulina Hafizah Sri Rahma Wulandari Hasanah Lubis, Nadratul Hasanah, Khurul Lestina Heprina Hera Rezeki Hidayat, Syahrijal Hutagalung , Debora Elysa Ibnu Hibban Harahap Ibnu Irwadi Irwadi Irwadi, Irwadi Isma Yulinda Isma Yulinda Isra Hayati Karolina, Cici Endah Karolina Khairul Mufti Rambe Khurul Lestina Hasanah Kuraesin, Arlis Dewi Latifah Putri, Cut Leli Sundari Lestari, Dinda Lukman Hamdani Lusy Rahmawaty Maharanni, Nathasyah Putri Maulana, Dede Muhammad Habib Ramadhan Muhammad Husein Habibi Muhammad Razaq Arafi Muhammad Razaq Arafi Muhammad Ridha Haikal Amal Muhammad Ruslan Muhammad Yovi Muliadi, Selamat Mustapa Sarifah Aini Kembaren Nadratul Hasanah Lubis Nadratul Hasanah Lubis Nasution , Afrina Nasution , Lini Elisyah Nirwana Arsyani Zebua Nur Habibah Nur'ain Harahap Nurlaila Nurlaila Nurluthfiyyah Syarifah Hanun Siregar Oktrigana Wirian Pangeran Pangeran Pani Akhiruddin Siregar Pasha, Fawazra Athalla Pribadi, Kholis Pulungan, Ja'far Hamzah Putri Ananda Radhiyah Radhiyah Radhiyah, Radhiyah Rahmawaty, Lusy Raodah, Aurani Rapika Br Girsang Rapika Rianto, Hartato Rina Anggraini, Rina Riza Ashadi Riza Saban, Azizah Salimah , Salimah Salimah Salimah Sambas, Yolanda Saparuddin Siregar Saputri , Della Audia Sari, Tia Fatma Selviani Mendrofa, Desti Sijauta, Dominggus Siregar, Pani Akhiruddin Siswahyudianto Sri Rahayu Suginam Syahri Ramadhan Saragih Syahrijal Hidayat Syahrijal Hidayat Syahrijal Hidayat Tanjung, Nurdelima Tia Andrianti Nasution Tiolina Evi Tri Auri Yanti Tri Dessy Fadillah Tri Dessy Fadillah Very Armanda Siregar Very Armanda Siregar Waha Rira Nadirah Widia Astuty Widia Astuty Yeni Pradila Yeni Yogi Ginanjar Yolanda Sambas Yovi, Muhammad Yuan Fadilah Yusuf Yuan Fadilah Yusuf Zaskia Akhira