Implementasi Akuntansi Zakat Infak/Sedekah Berdasarkan PSAK No. 109 pada Baitul Mal Kabupaten Bener Meriah

Syawal Harianto (Politeknik Negeri Lhokseumawe)
Nurul Mawaddah (Politeknik Negeri Lhokseumawe)
Anhar Firdaus (Politeknik Negeri Lhokseumawe)
Abdul Halim (Politeknik Negeri Lhokseumawe)
Silvia Lestari (Politeknik Negeri Lhokseumawe)

AKTSAR: Jurnal Akuntansi Syariah
Vol 5, No 1 (2022)

This study aims to determine whether the financial statements presented by Baitul Mal Bener Meriah Regency are under PSAK No. 109, as well as dig up information on the implementation constraints of PSAK No. 109. This study uses a qualitative approach with a descriptive method. The data of this research are primary and secondary data. Primary data results from interviewing personnel from the finance department and treasurer. At the same time, secondary data is in the form of documentation of financial statements of Baitul Mal, Bener Meriah Regency in 2020. The results show that Baitul Mal Bener Meriah Regency in presenting financial reports is not entirely under PSAK No. 109. Baitul Mal Bener Meriah Regency only offers a statement of financial position, a report on changes in funds, and a cash flow report. In addition, Amil funds are not presented separately from zakat and donation funds. This limitation is because Baitul Mal Bener Meriah Regency Human Resources do not become skillful in PSAK No. 109.