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All Journal Laa Maisyir Jurnal Ekonomi Islam
Ambo Asse
Universitas Muhammadiyah Makassar
Economics, Econometrics & Finance Social Sciences

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PSAK 109: The Efforts to realize Zakat Governance in Baznas Province of South Sulawesi Jamaluddin Majid; Ambo Asse; Fatimah Fatimah; Farid Fajrin
LAA MAISYIR: Jurnal Ekonomi Islam VOL 7, NO 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v7i2.16035

Abstract

This study aims to determine the application of PSAK 109 in themanagement of zakat and infaq/sadaqah at BAZNAS South Sulawesi Provincein order to realize good zakat governance. This research is a qualitative research with a descriptive analysis approach, using primary and secondary data. Theresults showed that BAZNAS South Sulawesi Province has not implementedPSAK 109, so that the realization of good zakat governance in BAZNAS SouthSulawesi Province has not been achieved properly. Therefore, it is necessary toincrease understanding of human resources, training on the implementation ofPSAK 109 on zakat accounting which regulates the recognition, measurement,presentation and disclosure of zakat, infaq / sadaqah transactions in order to realize good zakat governance of BAZNAS South Sulawesi.
Co-Authors Farid Fajrin Fatimah Fatimah Jamaluddin Majid