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All Journal Jurnal Agronomi Indonesia (Indonesian Journal of Agronomy) Jurnal Hubungan Internasional JURNAL PENDIDIKAN TAMBUSAI Jurnal Pengabdian Magister Pendidikan IPA Jurnal Abdimas Mahakam Literatus Maspul Journal of Community Empowerment Jurnal Pengabdian Masyarakat Asia Jendela Pendidikan International Journal of Social Learning (IJSL) Prima Abdika: Jurnal Pengabdian Masyarakat Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jurnal Ilmiah Teknik Informatika dan Komunikasi Journal of Islamic Business Management Studies (JIBMS) Al-Khidmah: Jurnal Pengabdian Kepada Masyarakat Global Education Journal Kreativitas Pada Pengabdian Masyarakat (Krepa) Jurnal Kendali Teknik dan Sains Cemara Education and Science Jurnal Informatika Polinema (JIP) Jurnal Sistem Komputer Asia Jurnal Kajian Hukum Dan Kebijakan Publik Jurnal Teknologi dan Informatika Jurnal ilmiah teknologi informasi Asia KOLABORASI: Journal of Multidisciplinary Rahmah
Muhammad Rofiq
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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.
Co-Authors Abdul Qadir Abyan, M. Khoiru Achmad Noercholis Adhi W. Mahardhika Akhlis Munazilin Akhlis Munazilin, Akhlis Al Habiib, Hiya Latief Ali Ridho Ali Ridho Anggraeni, Feni Anggraini Nawal Anggraini, Rizki Dwi Anis Safitri, Anis Arief Rahman Hakim Asep Suherman Asep Suherman Baihaqi Mumtazy Dana F. Nuriyanto Dede Latipah Denna E. Munandar Desi Setiyadi Devi Shinta Dewi, Nur Diana Dharminta Soeryana Didik Aribowo Dies R. Setyoningsih Dodon Turianto Nugrahadi Efrian Saputra Ellia Marlina Ester Ayuk Pusvita Esthi, Esthi Adityarini etiyasningsih etiyasningsih Etiyasningsih, Etiyasningsih Fadhli Almu’iini Ahda Fajar Nur Farokhah, Lia Fikriatul A. Ramadani Firdausi, Muthi'ah Zahrotul Gias P. Putra Grasella, Yessy Hasan, Moh. Abdul Khaliq Ilona Asteria Indah Fitriana Itsnayni Aniysah Karnandi, Kukuh Tri Kevin Y. Marpaung Laely, Amanda Luthfy Lubna Nadra Hasti M. Yusron Machfud Bachtiyar Maeli Khusnul Munfiqoh Marzuki Masruri, Hadi Moch. Irfan Syahroni Moh Saifulloh Ma'sum Mohamad Rahmad Suhartanto Muhamad Nurman Muhammad Anwar Sani Muhammad Hafizh Anwar Muhammad Naufal Rivan Muhammad Reyhan Saputra Muhammad Rofiq Muhardi Muhardi Nadidah Nur Nafsaka Diaz Prambudi, Arih Nasikhin, Nasikhin Nur Diana Dewi Nurchi Syahri Panaemalae, Abdulraya Rahma Silva Anita Ramadhani, Rifqi Repdhi Febriyan Rina Erfiana Rizki Ramadhan Salsabila Hasanah Saragih, Triando Hamonangan Sari, Pusvyta Subhiyanto Sulistyo, Danang Arbian Sundahri, Sundahri Tatiek Kartika Suharsi Umar, A. Wardani, Putri Mutia Yaqin, Firdaus Ainul Yoaga L. Permana Yulia Beikircher Zainudin bin Hassan, Zainudin bin Zulfah, Afifatuz