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Journal : Prosiding University Research Colloquium

The Assistance Of Accounting Implementation Of Zakat, Infaq, And Operational Funds Based On Financial Reporting And Accounting Standard (PSAK) 109 In The Preparations Of Financial Statements Of National Zakat Agency (BAZNAS) In Pekalongan City Yohani, Yohani; Moegiri, Moegiri; Hidayah, Rini; Yusuf, Muhamad
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

The National Zakat Agency (BAZNAS) Pekalongan located in Jl. Majapahit No. 8was formed based on the Decree of the Mayor of Pekalongan Number: 451.1/392 of 2016.It has some activities such as carrying out the collection, distribution and utilization ofpublic funds in the form of zakat, and infaq/sadaqah in a professional and transparentmanner. Therefore, it is necessary to be audited by a Public Accounting Firm (KAP) as aform of accountability for financial statements to muzaki. As we know, these funds accepted by civil service staff (ASN) of Pekalongan City,deducted by the payroll clerks. This Zakat received in the last 2 years amounted to Rp.1,041,466,564 (2019) and Rp. 1,396,230,670 (2020), while the Infaq received was Rp.633,654,150 (2019) and Rp. 687,103,358 (2020). These funds are distributed to mustahikin the form of basic necessities for the poor, orphanages, underprivileged children,honorary employees, Koran teachers, ibn sabil, and amil. Besides, these ones are alsostored in the form of deposits and the profit sharing is used as operational funds. Every year the partners (the managers of Pekalongan BAZNAS) routinely makereports in the form of receipts and distributions (tasaruf) of these funds. However, thepartners do not yet have or make consolidated financial reports between zakat, infaq, and operational funds in accordance with applicable accounting standards, namely PSAK109. So that community service activities are needed in the form of assistance in theimplementation of zakat accounting based on the standard in the preparation of thefinancial statements of this agency. So, with the assistance, the Financial Statements ofBAZNAS can be audited by a Public Accounting Firm with a Fair Opinion.
Co-Authors ., Weimintoro Abdul Azis Abza, M. Thohar Al Ahmad Junaidi Akmal, Ajmir Alamin, Nurul Albertos Damni Alfikri, Annisa ‘Alwiyah Alhusaini, Amin Alhusaini, Amin Alimudin, Erna Alwis Alwis Anggara Setya Saputra Anwar Us, Kasful Apriantoro, Roni Arsyah, Rahmatul Husna arsyani, vidya Asri Arbie Astuti, Hany Windri Ayu Wandira Azura, Yuni Baidhawi Baidhawi Budi, Nova Budiharjo, Anton Buhungo, Trisnawaty Junus Bustam, Bustam Chondro W., Akbar D, Elvira S D, Elvira S Darmawan, Wendy Dedy Syahputra, Dedy Denok Kurniasih Dewi Diana Paramata Dewi Nofrita Dewi, Rosmala Kurnia Diah P., Intan Dian Anggraini, Reni Diana, Rahmi Dwi Riyanto, Sugeng Efendy, Didik Eka Putra Elly Kristiani Purwendah Faisal Faisal Fatah, Khoirul Fathiaty Murtadho Fatmawati, Anissa Fatmawati, Ludya Fatmayanti, Anisa Fauziah, Silvi Laila Rista Fiqri A., Amirul Fridayanti, Nelly Fuzari, Razul Garamatan, Afan Hairani, Debby Riana Haisang, Haisang Handayani, Rd Selvy Hapzi Ali Hendrival Hendrival Heni Purwati Herawati, Miske Aprillia Herman Syah Hermansyah Hermansyah Hermawan, Okky Hendra HIDAYAH, RINI Ida Ayu Putu Sri Widnyani Ikhwanudin, Aolia Indriani, Nunik Intan M., Oktabriya Iribaram, Suparto Isnaini, Rahmalia Ayu Isrowiyah, Isrowiyah j-sika Jafnihirda, Lika Jakiyudin, Ahmad Havid Jalwis, Jalwis Juniaty, Novida Junita, Nana Nurma Kadir, Akhmad Kartolo, Rachmat Khaidir Khaidir Khairani, Annisa Khobir, Khoirul Khobir, Khoirul Khusairi, Halil La Ode Muhammad Elwan Lanto Mohamad Kamil Amali Latifah Latifah Lestari, Nining Puji LUKMAN, LUKMAN Lutfianasari, Rahma M. Thohar Al-Abza Mafiroh, Nanik Nikmal Maiyuslina, Maiyuslina Mas’ud, Ibnu Mayalibit, M Yasin Un Mayalibit, M. Yasin Un. Mayalibit, M. Yasin, Un. Mayalibit, M. Yasin. Un. Meidiah, Alifia Nida Safira Miftahulkhairah Anwar Moegiri, Moegiri Mohammad Archi Maulyda Mohammad Nurhilal Muhammad Anzarach Pratama Muhammad Muaz Munauwar Muhammad Mukhlisin Muhandy, Rachmad Surya Muizza, Hana Mutia Qana'a N, Muhammad Yusuf Nadya Shafira Salsabilla Nanda Mayani Nasrulloh, Anas Natasya, Syarifah Sharah Nawir , M. Syukri Nawir, M. Syukri Nazimah Nazimah Nilahayati NONI ROZAINI Norrochmat P., Adi Nova Elysia Ntobuo Nura, Nura Nurdiansyah, Robbihim Nurdin, Muhammad Yusuf Nurjaman, Andri Nurjannah, Dika Pakaya, Fadilah Prameswari, Dita Prasetia, Vicky Prasetya, Vicky Pratama, Hasemi Rafsanjani Pratikso, P Prayoga, Agung Prihantara, Andesita Purwiyanto Purwiyanto, Purwiyanto Putra, Pristian Hadi Putri, Andrea Gafiria Permata Putri, Luqyana Azmiya Putri, Novita Prahmasari Qurniatun, Misti Rabinah, Aiun Hayatu Rachmat Mudiyono, Rachmat Rafli, Muhammad Rahayu, Sapti Rahmawati, Rimba Ramadani, Nurul Oktavia Ramadhan, Aditya Duta Ramadhani, Diva Amilia Rasyid, Muhammad Rusdi Rd. Selvy Handayani Renngiwur, Gazali Renngiwur, Gazali Husin Ridwan Nurdin Ridwan, Ridwan Riyani Prima Dewi Rizal Rizal Rosadi, Asep Sabtatianto, Reandy Safrizal Safrizal Saida, Yulianti Santosa, Tomi Apra Santoso, Teguh Haris Saputra, Zoggy Ardi Eka Sari, Dewi Kumalasari Setia Budi Setiani Setiani, Setiani Sika A., Dimas Singgih, Rahadi Pratomo Siti Maghfiroh Siti Nurhidayah Sucahyono, Kadi Sudirman Sudirman Sugeng Dwi Riyanto Sugiyanto - Suharyanto H. Soro Sulistiyowati, Rini Sumardiono, Arif Sumartina, Nurisah Sunarmin SUPRIYONO Supriyono Supriyono Suryanisari, Pipin Suryatiningsih Suryono, Elan Susanto, Totti Aditya Syamhalim, Agianto Syamsarina, Syamsarina Taliba, Jumalia Taslim, Muhammad TAUFIQUROKHMAN, TAUFIQUROKHMAN Toifur, Tubagus Tuzuhro, Fatimah Ulfa K., Risa Umkabu, Talabudin Usamah Usamah, Usamah Utami, Melda Putri Valentina Happy Vanesa Watora, Ibrahim Weimintoro, W Widiastuti, Nina Ayu Witro, Doli Yarnika, Desi Yogo, Tri Yohani, Yohani Yunefi, Fitra Yusuf N, Muhammad Yusuf N, Muhammad Zaenuddin Hudi Prasojo Zahrotul, Anisa Zulihi, Zulihi Zurrahmi Wirda