Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Kajian Islam dan Sosial Keagamaan
Resa Ajeng Setianingrum
Unknown Affiliation
Religion Humanities Education Social Sciences

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

Found 1 Documents
Search

 1 
Implementasi Akuntansi Zakat pada Laporan Keuangan Lembaga Amil Zakat di Indonesia Resa Ajeng Setianingrum; Mardiana, Mardiana
Jurnal Kajian Islam dan Sosial Keagamaan Vol. 2 No. 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the implementation of zakat accounting in the financial reports of zakat management institutions in Indonesia, with a focus on compliance with PSAK 109. A qualitative-descriptive method was employed through a case study approach. Data were obtained from financial records, interviews, and documentation at LAZ XYZ. The findings reveal partial compliance with PSAK 109, especially in the categorization and presentation of zakat and non-zakat funds. Challenges include limited technical resources and understanding of sharia-based financial reporting. Strategic improvements are recommended to enhance accountability and public trust in zakat management.
Co-Authors Mardiana Mardiana