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All Journal ILTIZAM Journal of Sharia Economic Research Journal of Student Research Jurnal Kendali Akuntansi Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Kajian Dan Penalaran Ilmu Manajemen Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Moneter : Jurnal Ekonomi dan Keuangan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Laily Ifazah
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Analisis Penerapan Akuntansi Zakat (PSAK 109) Pada Lembaga Amil Zakat Badan Amil Zakat Nasional (Baznas) Azyumardi Azra; Arsa Arsa; Laily Ifazah
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 5 (2025): September :Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i5.1664

Abstract

This study aims to understand the application of zakat accounting at LAZ BAZNAS Jambi City, to identify the obstacles in implementing zakat accounting at LAZ BAZNAS Jambi City, and to determine the suitability of the zakat accounting application at LAZ BAZNAS based on PSAK No. 109. This research uses a qualitative descriptive method, with data collected through interviews. The results of the study indicate that, first, the application of zakat accounting at BAZNAS Jambi City—based on the elements of recognition, measurement, and disclosure—has been implemented in accordance with PSAK No. 109. In terms of presentation, BAZNAS Jambi City provides cash flow financial reports, and the amil section is also included in the fund change report. Second, the obstacles faced by BAZNAS Jambi City include inefficiency in the distribution process in terms of time and energy, and the inability to use banking accounts. Other challenges are related to the lack of understanding and skills among human resources, the complexity of transactions, and insufficient government support to enable cooperation with banks, which would facilitate the distribution of zakat funds. Third, the conformity of zakat accounting application at BAZNAS Jambi City has been generally appropriate. However, in the presentation of financial statements, there are no changes in managed assets and no notes to the financial statements. Therefore, in terms of conformity, the financial statements of BAZNAS Jambi City are not yet fully in accordance with PSAK No. 109.
Co-Authors Ahmad Wahyudi Amelia Putri Zalika Anzu Elvia Zahara Arsa Arsa Azra Elindra Azyumardi Azra Desi Pratiwi Elvi Yanita Elyanti Rosmanidar Elyanti Rosmanidar Habriyanto Habriyanto Habriyanto Mellya Embun Baining Meysi Anggraini Nadia Sulistiawati Novelia Aliyah Pitri Sissah Sissah Sriyani Sriyani Tia Risandini Youdhi Prayogo