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All Journal International Journal of Evaluation and Research in Education (IJERE) Cakrawala Pendidikan Jurnal Psikologi REKA INTEGRA Journal of Marine Research Jurnal Indo-Islamika Jurnal Dakwah Risalah Program Kreativitas Mahasiswa - Karsa Cipta ESOTERIK Gadjah Mada Journal of Psychology Jurnal Pengukuran Psikologi dan Pendidikan Indonesia (JP3I) Jurnal Sains Psikologi JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi Jurnal Dakwah dan Komunikasi International Journal of Islamic Economics and Finance (IJIEF) Jurnal SOLMA MAGHZA: Jurnal Ilmu Al-Qur´an dan Tafsir Aqlam: Journal of Islam and Plurality JURNAL PENDIDIKAN TAMBUSAI Jambura Law Review Dialogia: Jurnal Studi Islam dan Sosial Perada: Jurnal Studi Islam Kawasan Melayu Journal of Information System, Applied, Management, Accounting and Research Ath Thariq Jurnal Dakwah dan Komunikasi Journal Psikogenesis Proceedings of Annual Conference for Muslim Scholars JATI (Jurnal Mahasiswa Teknik Informatika) Riayah: Jurnal Sosial dan Keagamaan Jurnal Abdi Insani Literatus Tabularasa: Jurnal Ilmiah Magister Psikologi Jurnal Penelitian Psikologi Jurnal Cahaya Mandalika Jurnal Dakwah dan Komunikasi Atta'dib Jurnal Pendidikan Agama Islam Tafkir: Interdisciplinary Journal of Islamic Education QAULAN: Journal of Islamic Communication Jurnal Publik: Jurnal Ilmiah Bidang Ilmu Administrasi Negara el-Buhuth: Borneo Journal of Islamic Studies Journal of Accounting and Finance Management (JAFM) Takuana: Jurnal Pendidikan, Sains, dan Humaniora Journal of Indonesian Psychological Science (JIPS) Neo Journal of economy and social humanities Tadris: Jurnal Pendidikan Islam Journal of Artificial Intelligence and Digital Business Jurnal Pendidikan Indonesia (Japendi) Jurnal Review Politik MANAGER: Journal of Management and Administration Science Riwayat: Educational Journal of History and Humanities AHSAN: Jurnal Dakwah dan Komunikasi Journal Creativity Journal of Innovative and Creativity Dinika: Academic Journal of Islamic Studies. KANGMAS: Karya Scientific Community Service is a journal Shahih : journal of islamicate multidisciplinary Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research FIKROTUNA: Jurnal Pendidikan dan Manajemen Islam Journal of Islamic Elementary Education Molang: Journal Islamic Education Jurnal Ngejha al Hairy | Journal of Islamic Law
Ali Ridho
Institut Teknologi Nasional Bandung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Physics Public Health Social Sciences Other

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Journal : Literatus

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Penerapan PSAK 109 Tentang Pelaporan Keuangan Akuntansi Zakat, Infak/Sedekah Pada BAZNAS Ridho, Ali; Rofiq, Muhammad
LITERATUS Vol 6 No 2 (2024): Jurnal Ilmiah Internasional Sosial Budaya
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v6i2.1722

Abstract

The main factor causing the failure to achieve the potential for receiving zakat, infaq and alms in zakat management institutions is the lack of public trust in the management institutions, so that guidelines for preparing financial reports are needed, namely PSAK No. 109 concerning accounting for zakat, infaq/alms. The purpose of this study is to reconstruct the financial report of zakat, infak/alms at the National Zakat Agency (BAZNAS), which can then be seen how the financial report is made by BAZNAS. This study uses a descriptive method which is carried out through observation, data collection and direct interviews with the Head of BAZNAS. This study is intended to look at the concepts of recognition, measurement, presentation and disclosure that occur at the National Zakat Agency, and to provide an overview of the financial report of zakat, infak/alms, which then analyzes the conformity of the financial report of zakat, infak/alms at BAZNAS with the applicable standards, namely PSAK No. 109. The results of this study indicate that transparency and accountability in the financial reports of zakat, infak/alms at BAZNAS have been carried out and analyzed based on PSAK No. 109, which consists of five components of financial reports, namely, financial position report, fund change report, managed asset change report, cash flow report, and notes to the financial reports. The National Zakat Agency has been proven to have carried out the bookkeeping process in accordance with the accounting concept in PSAK Number 109 in terms of recognition, measurement, presentation and disclosure.
Examining the Implementation of PSAK 109 on Financial Reporting for Zakat, Infak, and Sedekah Accounting at BAZNAS/LAZIS DKI Jakarta Ridho, Ali; Ridho, Dewinta Illinia
LITERATUS Jurnal Ilmiah Internasional Sosial dan Budaya
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v6i1.1794

Abstract

The realization of zakat, infaq and sedekah (ZIS) collection in Indonesia is still relatively low compared to its potential, the main causal factor is the low level of public trust in ZIS management organizations. The implementation of PSAK 109 in ZIS management organizations can improve accountability, transparency, and public trust. The purpose of this study is to analyze the financial statements of zakat, infaq and sedekah management at BAZNAS DKI Jakarta, so that it can be seen how the financial statements of BAZNAS DKI Jakarta are recorded, and to assess the extent to which the accounting process of its financial statements is in accordance with PSAK 109. This study involves qualitative research methodology, and is descriptive in nature which is conducted by observing data on the financial statements of BAZNAS DKI Jakarta and direct interviews with the leaders of BAZNAS DKI Jakarta. Based on the existing indicators and the analysis conducted, the results of this study indicate that the accounting process carried out starting from the process of recognition, measurement, presentation and disclosure is in accordance with PSAK 109. In the presentation in the form of financial reports in the form of financial position reports, fund change reports, cash flow reports, and notes to the financial reports prepared by BAZNAS DKI Jakarta, it is in accordance with PSAK No. 109 concerning accounting for zakat, infak and sedekah.
Co-Authors A Halim Abdillah Abdillah Abdul Holik, Abdul Abdul Mana Nasution Abdul Muhid, Abdul Abdullah Rasyid Adityo Harmawan Agnemas Yusoep Islami Agustin, Yunita Agustin, Yunita Agustin Ah. Zakki Fuad Ahmad Jailani, Ahmad Ahmad Yusuf Aidillah Suja Alfi Maghfuriyah Alfiansyah Alfiansyah Amri, Yasirul Ananda, Reka Andry Budianto, Ahmad Anggraeni, Dea Tiara Anindito Aditomo Baehaqi Bambang Sigit Widodo Cahyono, Nikotiyanto Dwi Damanhuri Delianis Pringgenies Denha, Boorahan Dewi Puspita Sari Eko Agus Prasetyo, Eko Agus Elkushli, Salem Ahmed A Fachry Abda El Rahman Fahruddin, Ahmad Hanif Fahrudi Setiawan, Ahmad Fardhani Rozak Rahmatullah, Fardhani Rozak Faridhotun Nisa Fathul Lubabin Nuqul Fathur Rohman, Fathur Febria Anjara Feri Nugroho GITA PERMATA LIANSARI Gunawan, Putra Hadi Wijaya Haq, Muhammad A'inul Harahap, A Aziz Harchanio Adi Setyawan, Harchanio Adi Hariri, Moh Hazael, Hazael Hazael, Yerikho Amoz Hazirin, Muhammad Fariz Heni Listiana Hertin, Revita Desi Hizraini, Ayu Anindia Hudha Ekowati, Noer Iin Tri Rahayu Imron, Muzammil Irma Safitri Irsan, M Syah Irsan, M. Syah Ismail Ismail JM Muslimin Kholifatul Alam, Fihris Kholili, Ach. Kholisol Muhlis, R. Kristiyono, Kristiyono Kusaeri Kusaeri Lailaturrohmah, Lailaturrohmah Luciana Luciana M TAUFIQ Maghfirah, Ayya Mahfudz Abd Qadir, Ach Maimanah Maimun Maimun Maksin, Mastina Mangkarto, Ridzki Kurniawan Mansur, AH Masri, Muhammed Sharin Haji Mauludiyah, Lilik Mawazi, Abd Rahman Melani, Alisyia Putri Mr. I Gede Eko Putra Sri Sentanu Muallifah, Muallifah Mubaraq, Ahmad Mubaraq, Husni Mubaroq, Alvan Mufiqur Rahman, Mufiqur Muh. Rusli Muhamad Ali Muhamad Ali Muhammad Alfan Sidik Muhammad Anshori MUHAMMAD ANSHORI, MUHAMMAD Muhammad Ilham Muhammad Rofiq Muhammed Sharin Haji Masri Muvid, Muhamad Basyrul Muvid Nasaruddin Nasaruddin Nasef, M Imam Ningsih, Rosmalia Nisa, Faridhatun Nisa, Faridhotun Nuqul , Fathul Lubabin Nur Fitri Dewi Nuraliza, Vadhea Nurlaily Vendyansyah Ongky Alexander Panaemalae, Razak Prastiyono, Hendri Rahayu , Iin Tri Rahmat, Syahrul Rahmawati Ulfah Rahmawati, Ai Rahmawati, Roro Kurnia Nofita Ramadani, Khaerunisa Renti Yasmar, Renti Ridho, Dewinta Illinia Rifa'i, Akhmad Rif’atul Khoiriah Malik Rispianda Rispianda Rohaili, Rohaili S.M. Aksan, Nurul Izzah Saifuddin Azwar Salamah, Ummy Gusti Samsul Arifin Sari, Afna Fitria Sari, Dhea Nurmala Siswanti, Ariska Dwi Sobri, Irwan Mohd Sofian, Ganjar Yusup sri murtini . Suci Ayu Sudari Suharyanto, Ernaka Heri Putra Sujud, Mohammad Supandi Syailendra Reza Irwansyah Syamsiar, Syamsiar Tamrin, Andi Thibburruhany, Thibburruhany Toha, Toha Tri Sulistyowati Udriyah Ummah, Shofiyatul Wahyu Ilaihi Wahyudi, Noor Wildan Munawar WIWIK SRI UTAMI Yaacob, Mashitoh Yancik, Yupiter Yanti Setianti Yasirul Amri Zahroh, Elok Azimatuz Zainollah Zainollah Zubaidi, Advan Navis