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All Journal Jurnal Ilmiah Ekonomi Islam International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
zainal potton
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Strategi Implementasi PSAK 109 Dalam Peningkatan Akuntabilitas dan Transparansi Pelaporan Zakat zainal potton
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.8901

Abstract

Abstract Institutions that conduct zakat are required to keep accurate books of account and be ready to be audited by a public accountant. Amil zakat financial statements will have problems being audited if the zakat institution has not implemented zakat accounting. In fact, an audit is one of the most crucial steps to increase public trust in zakat management organizations. Where PSAK 109 concerning zakat, infaq, and alms is obligatory to become a guideline for financial reporting for zakat, infaq, and alms institutions. The purpose of this study is how PSAK 109 Implementation Strategy in Improving the Accountability and Transparency of Zakat Reporting. The research method used is a qualitative descriptive approach. The techniques used to collect research data included observation, documentation, and interviews with informants from the finance, collection, and distribution sections of BAZNAS Enrekang Regency. The data analysis technique used was the method of triangulation of data interview documentation, observation and data reduction were used followed by drawing conclusions. The results of the study show that BAZNAS of Enrekang Regency has implemented PSAK 109, kept records with accountability and presented transparent financial reports. Keywords: BAZNAS, Accountability, Transparency, Financial Statements
SPIRITUAL ACCOUNTABILITY IN AL-QURAN DONATION MANAGEMENT: JARIAH CHARITY PROJECT COMMUNITY Zainal Potton; Alimuddin; Syarifuddin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i3.815

Abstract

This study aims to understand the meaning of spiritual accountability in the management of Al-Qur'an donations within the Jariah Charity Project Community in Enrekang Regency. This research employs a qualitative approach with a phenomenological method to explore the experiences, understandings, and meanings constructed by administrators, volunteers, donors, and beneficiaries in donation management practices. The data were collected through in-depth interviews, observation, and documentation, and were analyzed through data reduction, coding, theme grouping, phenomenological interpretation, and conclusion drawing. The findings show that the management of Al-Qur'an donations is carried out through several stages, namely receiving donations, simple recording, procuring Al-Qur'an copies, distributing them to beneficiaries, and reporting to donors through documentation and direct communication. Spiritual accountability in this community is shaped by the values of trustworthiness, sincerity, transparency, hereafter accountability, and public benefit. Accounting practices in this context do not merely function as administrative recording tools, but also serve as a means of maintaining trust, fulfilling entrusted responsibilities, and being accountable to both human beings and Allah SWT. This study concludes that spiritual accountability in the management of Al-Qur'an donations represents a combination of social and spiritual responsibility, forming a simple yet meaningful accounting practice within a socio-religious community.
Co-Authors Alimuddin Syarifuddin