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All Journal Jurnal Kesehatan Lingkungan indonesia JAM Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Sharia Economics Journal of Health Research Science Journal of Islamic Philanthropy and Disaster Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Filantropi: Jurnal Manajemen Zakat dan Wakaf Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Gunung Djati Conference Series Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Lina Yulianti
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ANALYSIS OF ACCOUNTING TREATMENT OF NON-HALAL FUNDS AT THE NATIONAL ZAKAT INSTITUTION DAARUT TAUHIID PEDULI Agustin, Savitri; Yulianti, Lina; Effendi, Ridwan
Journal of Sharia Economics Vol. 6 No. 2 (2025): Islamic Finance
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v6i2.8377

Abstract

The management of non-halal funds sourced from activities that are not in accordance with sharia principles is a crucial issue for the National Amil Zakat Institution (LAZNAS), because it risks reducing accountability and public trust. This study aims to analyze in depth the management mechanism and application of accounting treatment of non-halal funds at LAZNAS Daarut Tauhiid Peduli. The research approach used is qualitative with descriptive methods, where data is obtained through interviews, observations, and documentation studies. The results found that LAZNAS Daarut Tauhiid Peduli has implemented a strict management mechanism, including separation of funds from the beginning, internal classification as Sharia Prohibited funds (YDS), as well as a layered approval flow involving the Sharia Supervisory Board. The accounting treatment applied is in accordance with the principles of PSAK 409, where funds are recognized as liabilities, measured at nominal value, and presented and disclosed separately in the financial statements. It is concluded that the practice in this institution can be a model of accountable governance, although it is still faced with the obstacles of the lack of specific technical regulations and the complexity of internal procedures.
Analisis Penerapan PSAK 409 Tentang Akuntansi Zakat, Infak dan Sedekah pada BAZNAS Kabupaten Tangerang Fitria Nuraini; Iwan Setiawan; Lina Yulianti
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 5 No. 1 (2025): January-June 2025
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v5i1.11047

Abstract

The objective of this study is threefold: firstly, to ascertain and analyse the procedures for implementing zakat, infaq, and sadaqah accounting at BAZNAS Tangerang Regency; secondly, to evaluate the suitability of implementing zakat, infaq, and sadaqah accounting based on PSAK 409 at BAZNAS Tangerang Regency; and thirdly, to propose strategies for implementing PSAK 409 at BAZNAS Tangerang Regency. PSAK 409 is an accounting standard that regulates financial reporting for the management of zakat, infaq, and sadaqah. The research method employed is a descriptive method that utilises a qualitative approach. The type of data utilised is qualitative, with the data sources comprising primary and secondary data. It can be concluded that the procedures for implementing zakat, infaq and sadaqah accounting have used excel, SIMBA and SIMAMBA; the suitability of implementing PSAK 409 at BAZNAS Tangerang Regency is not yet fully in accordance with the recognition, measurement, presentation and disclosure; and the strategy for implementing PSAK 409 at BAZNAS Tangerang Regency through SWOT analysis includes utilising the accounting system, optimising the structure of an integrated institution, improving the quality of resources, utilising government regulations, strengthening collaboration with external auditors and quickly adapting to regulatory changes.
Financial Performance Analysis of The National Zakat Management Institution Rumah Amal Salman Aditama, Rila; Yulianti, Lina; Muslih, Rd. Amar
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 6 No. 2 (2025): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v6i2.12671

Abstract

This study aims to evaluate the financial performance of the National Zakat Management Institution Rumah Amal Salman during the 2021–2023 period using the financial ratio analysis approach established by the PUSKAS BAZNAS guidelines. The research applies a descriptive qualita tive method supported by quantitative data obtained from the institution’s audited annual financial statements. Data were collected through documentation, observation, and literature review, then analyzed using four main ratio categories: activity, efficiency, amil funds, and growth. The data analysis process includes classifying financial accounts, compiling them into analytical tables, calculating financial ratios, and interpreting the results according to OPZ performance standards. The findings indicate that Rumah Amal Salman was categorized as effective in distributing Zakat, Infaq, and Sadaqah (ZIS) funds and relatively efficient in collection activities. However, operational cost efficiency still requires improvement. The amil fund ratio remains within acceptable limits, while the growth ratio shows a positive trend although it has not yet reached an optimal level. These results highlight the institution’s good financial governance and provide insights for enhancing transparency, accountability, and public trust in zakat management organizations.
Co-Authors Aditama, Rila Agustin, Savitri Anshori, Rio Baehaqi, Muhammad Firman Yudhanegara FITRIA NURAINI Iwan Setiawan Karmila, Risma Kris Linggardini Muslih, Amar Mustiah Yulistiani Nur Isnaini, Nur Onny Setiani Ponirah, Ade Rd. Amar Muslih Ridwan Effendi Rika Rahmawati Rinda Andayani Roosyiidah, Roosyiidah Ruhimat, Ii Sakinah, Gina Sinta Nurriyah, Laela Yusniar Hanani Darundiati