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All Journal Shariqonomica: Journal of Sharia, Law, and Economics
Fadila Wati
Universitas Tomakaka

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Zakat Accounting Practices and Governance Challenges: A Case Study of PSAK 109 Implementation in a Regional BAZNAS Nur Isnaini; Fadila Wati; Reski Amalia
Journal of Sharia, Law, and Economics Vol 1 No 1 (2025): studies involving Sharia, law, and Islamic economics within the context of contem
Publisher : Fakultas Syariah dan Ekonomi Islam, Universitas Tomakaka

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Abstract

This study aims to examine the implementation of zakat accounting practices based on PSAK 109 at BAZNAS Kabupaten Mamuju and to analyze their implications for transparency, accountability, and productive zakat governance. Employing a qualitative descriptive approach with a single case study design, data were collected through semi-structured interviews, participant observation, and document analysis. The analysis focuses on the recognition, measurement, presentation, and disclosure of zakat, infaq/sadaqah, and amil funds, as well as the reporting of productive zakat programs.The findings indicate that BAZNAS Kabupaten Mamuju has implemented basic zakat accounting procedures, particularly cash-based transaction recording and internal fund summaries. However, compliance with PSAK 109 remains partial, as the institution has not prepared a complete set of financial statements, including the statement of financial position, statement of changes in managed assets, cash flow statement, and notes to the financial statements. This incomplete reporting limits transparency and weakens accountability to stakeholders. Although productive zakat programs have generated positive short-term outcomes in supporting beneficiaries’ economic activities, the absence of integrated accounting and monitoring mechanisms constrains the evaluation of long-term sustainability and social impact. The study concludes that PSAK 109 should be understood not merely as a technical accounting standard but as a governance instrument that supports accountability and trust in zakat institutions. Strengthening compliance, particularly in disclosure and integration with productive zakat reporting, is essential to enhance institutional credibility and the effectiveness of zakat as an instrument of Islamic social finance.
Integrasi Hukum Positif dan Ekonomi Islam dalam Pelaksanaan Lelang Negara: Studi Empiris di KPKNL Mamuju Fadila Wati; Rahmat Hidayat
Journal of Sharia, Law, and Economics Vol 1 No 1 (2025): studies involving Sharia, law, and Islamic economics within the context of contem
Publisher : Fakultas Syariah dan Ekonomi Islam, Universitas Tomakaka

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Penelitian ini bertujuan untuk menganalisis pelaksanaan lelang di Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL) Mamuju dari perspektif hukum positif Indonesia dan ekonomi Islam, khususnya dalam kaitannya dengan penerapan prinsip bai’ al-muzayadah, keadilan, transparansi, serta kesesuaian praktik lelang dengan nilai-nilai syariah. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus, di mana KPKNL Mamuju dijadikan sebagai unit analisis. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi, kemudian dianalisis secara deskriptif-analitis dengan membandingkan praktik lelang di lapangan dengan ketentuan hukum positif Indonesia dan prinsip-prinsip fikih muamalah dalam ekonomi Islam. Hasil penelitian menunjukkan bahwa pelaksanaan lelang di KPKNL Mamuju secara prosedural telah sesuai dengan ketentuan hukum positif dan dilaksanakan melalui mekanisme open bidding yang transparan, baik secara konvensional maupun melalui sistem e-auction. Dari perspektif ekonomi Islam, praktik lelang pada dasarnya dapat dikategorikan sebagai bai’ al-muzayadah yang dibolehkan, karena memenuhi unsur keterbukaan dan persaingan harga yang wajar. Namun demikian, penelitian ini menemukan adanya tantangan dalam aspek keadilan substantif, khususnya terkait penetapan nilai limit yang dalam beberapa kasus belum sepenuhnya mencerminkan harga pasar yang adil, serta perlunya penguatan pengawasan dan pemahaman prinsip muamalah dalam pelaksanaan e-auction. Penelitian ini memberikan kontribusi teoretis dengan memperkaya kajian integratif antara hukum positif dan ekonomi Islam dalam konteks praktik lelang negara. Orisinalitas penelitian terletak pada analisis empiris pelaksanaan lelang di KPKNL Mamuju yang dikaji secara komprehensif melalui perspektif bai’ al-muzayadah dan sharia compliance, termasuk implikasi penerapan lelang berbasis digital yang masih terbatas dikaji dalam penelitian sebelumnya.
Co-Authors Nur Isnaini Rahmat Hidayat Reski Amalia