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All Journal J-ESA (Jurnal Ekonomi Syariah) Jurnal Mutiara Ilmu Akuntansi
Zahara, Hanifatus Syaidah
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Economics, Econometrics & Finance

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Akuntabilitas Dan Transparansi Lembaga Pengelola Zakat Melalui Zakat Core Principles Dan PSAK 109 Zahara, Hanifatus Syaidah; Meisya Zahra; Arini Prawita; Silvia Zahra Syahidah; Elis Nurhasanah
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1461

Abstract

This study aims to determine how the implementation of the Basic Principles of Zakat and PSAK 109 can create accountability and transparency in zakat management institutions. Accountability and transparency are important issues in zakat management governance because they are related to public trust, zakat management agencies in order to improve accountability and transparency must prepare financial reports in accordance with applicable standards, namely PSAK accounting for zakat, infaq and sadaqah 109. In the governance of zakat, the standard of zakat management is introduced, namely the Zakat Core Principle (ZCP). This research method is qualitative research using library research methods, by collecting data related to the object of research in the form of books, manuscripts, periodicals or magazines, or collecting data in the form of literature, to solve a fundamental problem based on critical analysis and analysis of relevant in-depth knowledge about library materials. The findings of this study indicate that the implementation of Zakat Core Principles (ZCP) and PSAK 109 Accounting for Zakat can support the accountability and transparency of zakat management bodies. Among the zakat core principles, there are 6 principles related to zakat management, which reflect accountability and transparency.
AKUNTABILITAS DAN TRANSPARANSI LEMBAGA PENGELOLA ZAKAT MELALUI ZAKAT CORE PRINCIPLE DAN PSAK 109 Zahara, Hanifatus Syaidah; Zahra, Meisya; Prawita, Arini; Syahidah, Silvia Zahra
J-ESA (Jurnal Ekonomi Syariah) Vol 6 No 1 (2023): Juni
Publisher : Program Studi Ekonomi Syariah IAI Muhammadiyah Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52266/jesa.v6i1.1362

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan Zakat Core Principle dan PSAK 109 dapat mewujudkan akuntabilitas dan transparansi Lembaga pengelola zakat. Akuntabilitas dan transparansi menjadi isu yang penting dalam tata kelola pengelolaan zakat karena berkaitan dengan kepercayaan masyarakat, Lembaga pengelola zakat dalam meningkatkan akuntabilitas dan transparansi harus menyusun laporan keuangan yang berdasarkan standar yang berlaku yaitu PSAK 109 perihal akuntansi zakat, infak dan sedekah. Dalam tata pergelolaan zakat diperkenalkan sebuah standar pengelolaan zakat yaitu Zakat Core Principle (ZCP). Metode penelitian ini adalah penelitian kualitatif dengan pendekatan studi pustaka (library research), dengan mengumpulkan data berupa buku, manuskrip, jurnal, atau majalah yang relevan dengan objek penelitian atau mengumpulkan data dalam bentuk kepustakan, untuk memecahkan suatu masalah yang pada dasarnya didasarkan pada penelaahan kritis dan mendalam terhadap bahan-bahan pustaka yang relevan. Hasil penelitian ini menunjukkan akuntabilitas dan transparansi Lembaga pengelola zakat dapat didukung dengan adanya penerapan Zakat Core Principle (ZCP) dan PSAK 109 Akuntansi Zakat. Dalam Zakat Core Principles terdapat 6 prinsip yang berkaitan dalam pengelolaan zakat yang menunjukkan akuntabilitas dan transparansi.
Akuntabilitas Dan Transparansi Lembaga Pengelola Zakat Melalui Zakat Core Principles Dan PSAK 109 Zahara, Hanifatus Syaidah; Meisya Zahra; Arini Prawita; Silvia Zahra Syahidah; Elis Nurhasanah
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1461

Abstract

This study aims to determine how the implementation of the Basic Principles of Zakat and PSAK 109 can create accountability and transparency in zakat management institutions. Accountability and transparency are important issues in zakat management governance because they are related to public trust, zakat management agencies in order to improve accountability and transparency must prepare financial reports in accordance with applicable standards, namely PSAK accounting for zakat, infaq and sadaqah 109. In the governance of zakat, the standard of zakat management is introduced, namely the Zakat Core Principle (ZCP). This research method is qualitative research using library research methods, by collecting data related to the object of research in the form of books, manuscripts, periodicals or magazines, or collecting data in the form of literature, to solve a fundamental problem based on critical analysis and analysis of relevant in-depth knowledge about library materials. The findings of this study indicate that the implementation of Zakat Core Principles (ZCP) and PSAK 109 Accounting for Zakat can support the accountability and transparency of zakat management bodies. Among the zakat core principles, there are 6 principles related to zakat management, which reflect accountability and transparency.
Co-Authors Arini Prawita Elis Nurhasanah Meisya Zahra Prawita, Arini Silvia Zahra Syahidah Syahidah, Silvia Zahra Zahra, Meisya