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Journal : EKONOMIKA45

Dana Amil Baznas Makassar Psak 109 Vs Praktik Mochammad Fadhil Abdullah; Muhammad Wahyuddin Abdullah; Saiful Muchlis; Rahmawati Muin; Ayu Ruqayyah Yunus
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2620

Abstract

Amil has a maximum right of 12.5% of zakat funds while for infaq / alms funds and other religious social funds, a maximum of 20% of amil rights are used for amil operational purposes. Amil is required to make disclosures related to transactions, and distribution policies including funds for amyl itself as well as the percentage of distribution, and the reason for the policy used. In the financial statements according to PSAK 109, amil funds are presented in the statement of financial position and statement of changes in funds and disclosed in notes to the financial statements. This study aims to determine the compatibility between the practice of presenting and disclosing amil funds/rights in the financial statements of BAZNAS Makassar City with PSAK Standard 109 concerning Accounting for Zakat, Infaq, and Alms Management. This research was carried out with a descriptive qualitative approach with literature studies. This qualitative research tries to provide an overview of theory with practice in the field after comparing the two. The type of data used is secondary data. The data used is secondary data that has been provided by BAZNAS in the form of audited financial statements for 2022 and 2021. The results of this study show that the components of the Audited financial statements of BAZNAS Makassar City 2022-2021 in format have followed the PSAK 109 standard consisting of a Balance Sheet, Report of Changes in Funds, Report of Changes in Managed Assets, Cash Flow Statement and Notes to Financial Statements. However, the presentation and disclosure are not following PSAK 109 and generally accepted financial accounting standards.
Co-Authors A Ifayani Haanurat A. Syatir Sofyan Abdul Khaliq Abdul Wahab Abdul Wahid Haddade Abdullah, Muhammad Wahyuddin Abdullah, Wahyuddin Abdurrahman Mansyur Achmad Musyahid Idrus Aditya Aditya Ahmad Busyairi Ahmad Busyairi, Ahmad Ahmad Efendi Ainun Awaliah Akramunnas Akramunnas Akramunnas Akramunnas, Akramunnas Aldi Nyawai Alisa, Nur Alisa Amalia Nur Rahman Amir, A. M. Nur Atma Amir, A. M. Nur Atma Amiruddin K Amirudin Andi Niken Ayu N.F Arsyad, Kamaruddin Asmira, Sri Asri Jaya Astriani Astuti Syam Ayu Ruqayyah Yunus Baso R Basri, Muh. Arfah Bawafie, Aniq Akhmad Ali Darmanita Darmanita Darmanita, Darmanita Dedi Mardianto Djafar Djafar Dwiatmaja, Ahmad Zikri Faiz Almath Fauziah Sulaiman Firda, Firda Chairani Salsa Fadiah Hafid, Eka Arlinda Hamza Khaeriyah Hiqmiatul Uzqa, Dhea Hutagaluh, Oskar Icha, Nur Hadisa Idris Parakkasi Ikram, Zul Ilham Ilham ilman nur, ilman nur Ilyas, Abustani Inayatul Munawwara Irwan Misbach Irwan Misbach Irwan Misbah Islahuddin Islah Islailia Umar Ita Rukmanasari Jamaluddin Majid Jamaluddin, Nurlaeli Karmila, Yusri Khaerul Aqbar Kholid Albar Kurniadi Lusiana Lutfi, Muhtar M. Dzul Fadli S. Mochammad Fadhil Abdullah Muammar Bakry Muchtar, Nur Aulia Husnihita Muh Ibnul Muhammad Akil Rahman Muhammad Fajar Ramadan Muhammad Nasri Katman Muhammad Samsunar Muhammad Wahyudin Abdullah Mujahidin Mujahidin Mukhtar Lutfi Murtiadi Awaluddin Muslihati Muslimin Kara Mustamin Mu’min, Muh. Dian Nur Alim Nabila, Sri Nurul Nasrullah Bin Sapa Novianty, Devi Nur Adriana Nur Afiah, Nur Nur Azizah Nur, Ilman Nurfaidah Nurfiah Nurfiah Nurfyana Narmia Sari Nurhasnaini. H Nurjannah Nurjannah Nurjannah Nurul Pratiwi Prades Ariato Silondae Putri Fatimah Rabiana, Riska Rahman Ambo Masse Ramadan, Muhammad Fajar Ramdani Nur Randi, Randi Renaldi Hidayat Reni Reni Reni Reni, Reni Rian Haeruddin Rika Dwi Ayu Parmitasari Risnawati Risnawati Rosmawati Rostiani, Helda Rusydi, Bahrul Ulum Sabri Samin Safei, Zul Ikram Sahdiah Desriana Karim Saiful Muchlis Salmah Salmah Salmah Salmah Salsabila, Unik Hanifah Samsidar Sapira, Sapira Sari, Andi Enri Erna Siradjuddin Sirajuddin Sirajuddin Sirajuddin Sirajuddin Sitti Asiqah Usman Ali St Chairiani Fausiah St. Aisah Sudirman Sudirman Sugianto Sultan, Zulfadli Sumarlin, Abdul Sumarni S Syaharuddin Syamsurianto Syarifuddin Syarifuddin Syarifuddin Syarifuddin Tahir, Ibrahim Ako Taqiyuddin BN, Andi Muh. Taufik Hidayat Tompson, Muhammad Danial Trisno Wardy Putra Tuti Supatminingsih Wahidah R, Wardatul Wahyuddin, Wahyuddin Wahyudi, Iqmal Wahyuni Yusria Ningsih, Wahyuni Yusria