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All Journal Jurnal Bisnis Dan Kajian Strategi Manajemen Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) TOFEDU: The Future of Education Journal Al-Mudharabah Jejak digital: Jurnal Ilmiah Multidisiplin
Cut Sri Firman Hastuti
Universitas Teuku Umar; Aceh Barat, Indonesia
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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EVALUATING THE IMPLEMENTATION OF PSAK 109 IN ZAKAT, INFAQ, AND SADAQAH ACCOUNTING: EVIDENCE FROM LAZISMU LHOKSEUMAWE Mardiaton; Ayu Sri Ningsih; Nur Afni Yunita; Irne Aryanie; Cut Sri Firman Hastuti
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 7 No. 2 (2026): Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah [Forthcoming December 2026]
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah dan Hukum, UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-mudharabah.v7i2.9951

Abstract

This study analyses the implementation of zakat, infaq, and sadaqah (ZIS) accounting in accordance with PSAK 109 at LAZISMU Lhokseumawe. PSAK 109 governs the recognition, measurement, presentation, and disclosure of ZIS transactions to ensure transparency and accountability in the management of public funds. The research applies a qualitative case study approach, using interviews, observations, and document analysis. The findings indicate that the implementation of PSAK 109 at LAZISMU remains incomplete. Recognition and measurement of ZIS funds are mostly in line with the standard, as receipts and distributions are recorded by category. However, significant weaknesses remain in presentation and disclosure. Financial reports are limited to receipts and disbursements, without statements of financial position, cash flows, or explanatory notes as required by PSAK 109. These results highlight the need to strengthen human resource capacity, adopt digital accounting systems, and enhance the role of the Sharia Supervisory Board so that financial reporting can be more transparent, accountable, and fully compliant with PSAK 109 and Islamic governance principles.
Co-Authors Abrar Amri Ayu Sri Ningsih Cici Darmayanti Cut Widy Aulia Putri Damrus, Damrus Desy Al-Ftryanti Dewi Sartika DEWI SARTIKA Dian Ariani DIANA, ERIKA FAISAL Ikhsan Ikhsan Irne Aryanie Linda Rahmazaniati Mardiaton Mardiaton Mardiaton, Mardiaton Putri, Cut Widy Aulia Rimal Mahdani Rimal Maldani Risnafitri, Hafizhah Sara Yulis Wardani, Kiki Yuliana, Desi Zari Marfit