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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Proceeding International Seminar of Islamic Studies
Ahmad Qorib
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Religion Arts Humanities Astronomy Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Journal : Proceeding International Seminar of Islamic Studies

 1 
TRANSPARENCY FINANCIAL INFORMATION OF ORGANISASI PENGELOLA ZAKAT (OPZ) IN SHARIA PERSPECTIVE Suginam Suginam; Ahmad Qorib; Saparuddin Siregar
Proceeding International Seminar of Islamic Studies Vol 2, No 1 (2021)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

This study aims to determine whether the transparency of financial information as an effort to build public trust in financial management at the Zakat Management Organization (OPZ) is in accordance with Sharia or not. To provide confidence in the public in financial management, disclosure of information is required to the public as a disclosure of the performance report of an institution or organization. Transparency is a disclosure in the form of financial performance reports that are submitted openly in detail, clearly, easily accessible and can be conveyed periodically. This research was conducted based on literature studies from various sources from previous studies. This research method uses a qualitative descriptive research method that will describe the subject under study. The results of this study can be concluded that the transparency of financial information in Organisasi Pengelola zakat (OPZ)is still not managed in a Sharia manner. Keywords:Transparansi, Financial Information, OPZ, Sharia Perspektive
THE IMPLEMENTATION OF ANALYSIS ZAKAT ACCOUNTING STANDARDS AND ACCOUNTABILITY OF FINANCIAL REPORTS Hastuti Olivia; Ahmad Qorib; Nurlaila Nurlaila
Proceeding International Seminar of Islamic Studies INSIS 2 (January 2021)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

This study aims to analyze how the application of accounting applied by the Baitul Maal Hidayatullah Amil Zakat institution and whether it is in accordance with PSAK No.109 on Zakat Accounting, besides the purpose of this study is to analyze the accountability of financial statements that exist in the Amil Zakat Institution Baitul Maal Hidayatullah the data used are primary data taken by interview method and using secondary data with the study of documentation and study of financial statement records in completing this research reference. The results of the study concluded that the financial statements implemented by the amil zakat Baitul Maal Hidayatullah institution are still in the form of Cash Flow and Balance Sheet Reports, Baitul Maal Hidayatullah acually has applied PSAK No.109. while the application of accountability carried out by amil zakat Baitul Maal Hidayatullah institutions in the presentation of financial statements and moral and spiritual reporting has been carried out well, but the physical aspects of accountability have not been fully carried out in accordance with PSAK No.109 concerning Accounting for Zakat, Infaq/Alms. Keywords: Zakat, PSAK No.109, Accountability
Co-Authors Abdul Rasyid Akbar Aldi Kautsar Hastuti Olivia Nurlaila Nurlaila Saparuddin Siregar Suginam