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All Journal Istithmar: Jurnal Studi Ekonomi Syariah Al-Muhasib: Journal of Islamic Accounting and Finance
Fani Ma’sumatul Maghfiroh
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Economics, Econometrics & Finance Social Sciences

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Halal Ecosystem Micro Small and Medium Enterprises Through The Integration of Value Chain and Green Strategies Rofik Efendi; Natalina, Sri Anugrah Natalina; Fani Ma’sumatul Maghfiroh; Wiwik Kusumaning Asmoro
Istithmar Vol. 8 No. 2 (2024): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Syekh Wasil Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/istithmar.v8i2.1272

Abstract

The halal lifestyle has become relevant for many people, not only for Muslims, but also for those who are not Muslims. The creation of the halal industrial area is a manifestation of the government’s seriousness in creating a halal-based and environmentally friendly business climate. The government facilitates the halal guarantee financing component, for example, there are subsidies and financial support for MSMEs in the halal product certification process. Infrastructure is prepared in the form of logistics and halal supply chains which are different in each sector. Infrastructure as a preparation for raw material logistics and the chain sector to support industrial strengthening, among others; food, pharmaceuticals, tourism, cosmetics and finance. Optimizing green halal products with the concept of halal supply chain in developing a halal ecosystem for MSMEs in Indonesia is by strengthening the four pillars of the halal industry. MSME actors already know the existence of the environmental cost account component as a form of implementing green accounting, but the problem is the truth or suitability and accuracy of the sacrifices made by the business unit with the characteristics of the definition of environmental costs.
Implementasi PSAK 109 pada Akuntansi ZIS: Bukti Empiris dari BAZNAS Kediri, Indonesia: (PSAK 109 Implementation in ZIS Accounting: Evidence from BAZNAS Kediri, Indonesia) Suprihantosa Sugiarto; Fani Ma’sumatul Maghfiroh; Sisca Galuh Setyorini; Puteri Nursyahira Qistina binti Dzulkiflee
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 5 No. 1 (2025)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v5i1.2305

Abstract

Abstract: This study analyzes the implementation of Financial Accounting Standard (PSAK) 109 in Zakat, Infaq, and Sadaqah (ZIS) accounting at the National Zakat Agency (BAZNAS) of Kediri Regency using a qualitative case study approach with data triangulation: in-depth interviews with 8 managers (including chairperson and staff), observation of accounting processes, and analysis of 2024 financial reports and program archives. Findings reveal structured standard implementation across three dimensions: (1) Cash-based revenue recognition (zakat recognized upon receipt), (2) Transaction classification by fund type (ZIS/grants) and asnaf (8 beneficiary groups), (3) Segregation of amil funds (12.5% zakat; 20% infaq) following sharia principles. Transparency evidence is demonstrated through detailed fund collection (IDR 8.20 billion), distribution (IDR 6.12 billion), and differentiated balances (operational: IDR 1.11 billion; grants: IDR 9.13 million), with 63% of ZIS funds allocated to empowerment programs (Kediri Berdaya, Kediri Cerdas). Key challenges include reporting inconsistencies from 40% of Zakat Collection Units (UPZ) and human resource limitations in applying complex PSAK 109 clauses (e.g., productive waqf measurement). This study provides the first empirical model of PSAK 109 implementation at the regency level, integrating sharia-accounting compliance, with practical implications for replicating this reporting structure across 514 BAZNAS/Lazis institutions in Indonesia to enhance accountability and accelerate poverty alleviation.Abstract: Penelitian ini menganalisis implementasi PSAK 109 dalam akuntansi ZIS di BAZNAS Kabupaten Kediri melalui pendekatan studi kasus kualitatif dengan metode triangulasi data: wawancara mendalam terhadap 8 pengelola (termasuk ketua dan staf), observasi proses akuntansi, serta analisis dokumen laporan keuangan 2024 dan arsip program. Temuan mengungkap penerapan standar terstruktur dalam tiga dimensi: (1) Pengakuan pendapatan berbasis kas (zakat diakui saat diterima), (2) Klasifikasi transaksi berdasarkan jenis dana (ZIS/hibah) dan asnaf (8 golongan mustahik), serta (3) Pemisahan akun hak amil (12,5% zakat; 20% infak) sesuai syariah. Bukti transparansi tercermin dari rekapitulasi rinci pengumpulan dana (Rp8,20 miliar), distribusi (Rp6,12 miliar), dan saldo terdiferensiasi (operasional Rp1,11 miliar; hibah Rp9,13 juta), dengan 63% dana ZIS dialokasikan ke program pemberdayaan (Kediri Berdaya, Kediri Cerdas). Tantangan utama meliputi inkonsistensi pelaporan dari 40% UPZ dan keterbatasan SDM dalam penerapan PSAK 109 ayat kompleks (e.g., pengukuran wakaf produktif). Studi ini menyediakan model empiris pertama implementasi PSAK 109 di tingkat kabupaten yang mengintegrasikan kepatuhan syariah-akuntansi, dengan implikasi praktis berupa potensi replikasi struktur pelaporan ini oleh 514 BAZNAS/LAZ se-Indonesia untuk meningkatkan akuntabilitas dan percepatan pengentasan kemiskinan.
Co-Authors Natalina, Sri Anugrah Natalina Puteri Nursyahira Qistina binti Dzulkiflee Rofik Efendi Sisca Galuh Setyorini Suprihantosa Sugiarto Wiwik Kusumaning Asmoro