Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Indo-Fintech Intellectuals: Journal of Economics and Business
Nikmatul Athiyah
Universitas Negeri Makassar
Humanities Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Akuntabilitas Pengelolaan Dana Zakat Pada Badan Amil Zakat Nasional Kabupaten Kolaka Nikmatul Athiyah; Mukhammad Idrus; Azwar Anwar
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1256

Abstract

This study aims to: To determine the accountability of zakat fund management in BAZNAS Kolaka Regency based on Law No. 23 of 2011 and PSAK 109. The variable in this study is a single variable. The population in this study is the management of BAZNAS Kolaka Regency and the report on the management of zakat funds. The sample of this study is the management of BAZNAS Kolaka Regency consisting of four people representing each collection division, distribution division, utilization division, and reporting division and report on zakat fund management in 2021. Data collection techniques are carried out by interviews and documentation. The data analysis uses qualitative descriptive, comparative analysis and the Gross Conformity Index formula. The results of this study show that the management of zakat in BAZNAS Kolaka Regency, includes the process of collecting, distributing, utilizing, and reporting zakat in accordance with Law No. 23 of 2011. In terms of recognition, measurement and presentation have been in accordance with PSAK 109 based on IKK calculations. However, in terms of disclosure, the implementation of PSAK 109 is not appropriate based on the calculation of the IKK. Thus, BAZNAS of Kolaka Regency is not fully compliant with PSAK 109
Co-Authors Azwar Anwar Mukhammad Idrus