<![CDATA[The management of zakat, infaq, and alms should ideally be guided by transparent, accountable, and standardized financial reporting. However, in practice, many zakat institutions still struggle to implement the latest Accounting Standards, particularly Accounting Standard 409, due to limited human resources, inadequate digital systems, and inconsistencies in the recognition of non-cash assets. This study aims to examine the challenges of implementing Accounting Standard 409 in Baitul Mal Aceh Tamiang and identify internal factors that affect the accuracy of reporting. Using qualitative descriptive methods, data were collected through documentation, interviews, and analysis of related regulations and literature. The findings of the study show that the main obstacles include inadequate staff understanding of Accounting Standard 409, reliance on manual bookkeeping, the absence of standard procedures for the valuation of non-cash zakat assets, and a lack of professional accountants specializing in Islamic finance. This challenge results in inconsistencies in the presentation of zakat funds and delays in financial reporting. This research contributes to the development of zakat governance by highlighting the importance of systematic training, digital integration, and strengthening internal controls to increase transparency and accountability in the management of public religious funds.]]>
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