ANALISIS IMPLEMENTASI PSAK 101 PADA LAPORAN KEUANGAN DI BADAN AMIL ZAKAT NASIONAL (BAZNAS)

Indriaty, Novica
Nurul Fazira, Ajeng
Satria, Hendy
As Sahara, Masyitah
Kurnia, Sri

Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi

The Indonesian Accountants Association (IAI) issues accounting standards regarding financial reports for zakat, infaq and alms. This standard is contained in Statement of Financial Accounting Standards Number 101 which discusses financial reporting of zakat, infaq and alms. This research was conducted at BAZNAS for the period 2021 and 2022. The aim of this research was to find out whether the accounting treatment of zakat, infaq and alms funds by BAZNAS was in accordance with PSAK Number 101. The data analysis method used was qualitative. The result of this research is that BAZNAS has prepared financial reports in accordance with PSAK Number 101.