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All Journal Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Alifah Sukma Asih
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Economics, Econometrics & Finance

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Analisis Penerapan PSAK No. 109 Tentang Pelaporan Keuangan Akuntansi Zakat, Infak/Sedekah Pada Baznas Kabupaten Majalengka Mukhlis Harvian; Alifah Sukma Asih; Firman Yudhanegara; Iwan Setiawan
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 2 (2025): Maret : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i2.865

Abstract

This studyiaims toiexamine theirecognition and measurement process related to the receiptiand distribution ofifunds carried out by BAZNAS Majalengka Regency, analyze the implementation of its financial reports, and assess their compliance with PSAK 109. Using a qualitativeidescriptive method, data wasicollected throughiinterviews. The research findings indicate that the financial reporting of BAZNAS Majalengka Regency adheres to PSAK 109, covering the receipt and distributioniofizakat, infaq, and sadaqah funds. Every economic transaction is systematically recorded, and the financial reports comply with applicableiregulations, including the treatment of non-halal funds in accordance with sharia iprinciples. In terms of recognition and presentation, BAZNAS Majalengka Regency applies the double-entry recording system, which is considered effective and efficient. Overall, the financial reports prepared align with PSAK 109 in terms of recognition, measurement, and presentation.
Co-Authors Firman Yudhanegara Iwan Setiawan Mukhlis Harvian