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Abdullah, Muhammad Wahyuddin
Universitas Islam Negeri Alauddin Makassar
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Journal : EKONOMIKA45

 1 
Dana Amil Baznas Makassar Psak 109 Vs Praktik Mochammad Fadhil Abdullah; Muhammad Wahyuddin Abdullah; Saiful Muchlis; Rahmawati Muin; Ayu Ruqayyah Yunus
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2620

Abstract

Amil has a maximum right of 12.5% of zakat funds while for infaq / alms funds and other religious social funds, a maximum of 20% of amil rights are used for amil operational purposes. Amil is required to make disclosures related to transactions, and distribution policies including funds for amyl itself as well as the percentage of distribution, and the reason for the policy used. In the financial statements according to PSAK 109, amil funds are presented in the statement of financial position and statement of changes in funds and disclosed in notes to the financial statements. This study aims to determine the compatibility between the practice of presenting and disclosing amil funds/rights in the financial statements of BAZNAS Makassar City with PSAK Standard 109 concerning Accounting for Zakat, Infaq, and Alms Management. This research was carried out with a descriptive qualitative approach with literature studies. This qualitative research tries to provide an overview of theory with practice in the field after comparing the two. The type of data used is secondary data. The data used is secondary data that has been provided by BAZNAS in the form of audited financial statements for 2022 and 2021. The results of this study show that the components of the Audited financial statements of BAZNAS Makassar City 2022-2021 in format have followed the PSAK 109 standard consisting of a Balance Sheet, Report of Changes in Funds, Report of Changes in Managed Assets, Cash Flow Statement and Notes to Financial Statements. However, the presentation and disclosure are not following PSAK 109 and generally accepted financial accounting standards.
Co-Authors Abdul Wahab Abdul Wahid Haddade Abdul Wahid Haddade Abdullah, Mochammad Fadhil Aditiya, Roby Ahmad Zikri Dwiatmaja Akbar. C Ali Djamhuri Ali, Nur Amalia Alma Alma Amiruddin Kadir Amiruddin, Muhammad Fauzi Analia, Fitra Andi Yustika Manrimawagau Bayan Aniq Akhmad Ali Bawafie Aniq Akkhmad Ali Bawafie Arief, Fitriani Asmira, Sri Asriani Asse, Ambo Astridani, Andi Atika Rizki Atika Ayu Parmitasari, Rika Dwi Ayu Ruqayyah Yunus Bawafie, Aniq Akhmad Ali Bukhari chairul ihsan burhanuddin Damayanti, Elok Dana Kusuma, Suteja Wira Devi Novianty Dwiatmaja, Ahmad Zikri Eka Arlinda Hafid Eril, Eril Fahrun Rijal Fathurrahman Fathurrahman Fathurrahman, Rezki Amalia Haddade, Abdul Wahid Hadriana Hanafie Hamzah, Muh. Nasir Hasaruddin Hasaruddin Hasaruddin Hasaruddin Ilham, Reski Cahyani Ippa Syahida Jamal, Angriani Jannah, Raodahtul Jupaing jupaing K, Amiruddin Kadir, Amiruddin Kara, Muslimim Kara, Muslimin H Kasim, Sinta Kasim, Sjaiful Khomayny, Muchlish Kurnaemi Anita Kurnia , Evi Kurniawati Meylianingrum Latifah Lanonci Lince Bulutoding Lutfi, Mukhtar Mallongi, Syahrir Marajabessy, Sri Rahayu Mardatillah Maryam Nurdin, Maryam Mochammad Fadhil Abdullah Moh Yusuf Muammar Bakry Muchlis, Syaiful Muchlish Khomayny Muhajir, Muhammad Nur Alam Muhammad Asdar Muhammad Fauzi Amiruddin Muhammad Nirwan Idris Muhammad Nur Abdi Muhammad Sarjan Mukhtar Lutfi Mukhtar Lutfi Munadirah Murliani Musa Murtiadi Awaluddin Muslimin Kara Muslimin Kara Natsir, Sunarto Nur Aulia Husnihita Muchtar Nur Rahma Sari Nurindah Nurindah NURINDAH NURINDAH Nurjannah Nurjannah Nurmelani Nurul Faqiha Yasin NURUL HIDAYAH Nurwahida Paramata, Adhayani Mentari Parmitasari , Rika Dwi Ayu Parmitasari, Rika Dwi Ayu Puspita H. Anwar Puspita Hardianti Anwar Putri Ayu Ramadhani R, Baso Rahmawati Rahmawati Muin Ramlah Ramlah Ridwan Ridwan Ridwanto Ridwanto Rijal, Fahrun Rika Dwi Ayu Parmitasari Risnawati Rizal Ancu Rofiah, Isnin S Sumarlin Saiful Saiful Muchlis Saiful Muchlis Saiful Muchlis, Saiful Salmah Said Salmah Said, Salmah Sandi, Ahmad Sapinah, Sapinah Sari, Nur Rahma Sirajuddin Sofyan, Syathir Sri Nurul Nabila Sri Wahyuni Sumarni S, Sumarni Supriadi Suwandi, Memen Syahidah Rahmah Syahruddin Kadir Syamsiah, Syamsiah Syamsuddin Syamsuddin Syarifuddin Syarifuddin Syarifuddin Syarifuddin Tamsir Tamsir Tamsir, Tamsir Trimulato Trimulato Warliana, Lisna Widya Astuti widya astuti Yanti, Sri Devi Yunus, Ayu Ruqayyah Zulhikam, Akhmad