Akuntansi Dana Amil Berdasarkan Psak 409: Studi Komparatif Pada Laporan Keuangan Baznas RI dan Rumah Zakat Tahun 2024

Annisa Indri Meithara (UIN Sulthan Thaha Saifuddin Jambi)
Mellya Embun Baining (UIN Sulthan Thaha Saifuddin Jambi)
Ferri Saputra Tanjung (UIN Sulthan Thaha Saifuddin Jambi)

Journal of Shariah Economics
Vol 8 No 1 (2026): Journal of Sharia Economics

This study aims to evaluate how thoroughly PSAK 409 is applied in the financial statements of BAZNAS RI and Rumah Zakat in 2024 by analyzing recognition, measurement, presentation, and disclosure. This research uses a descriptive qualitative method with a comparative approach, with data obtained from the official websites of both institutions, specifically the published financial statements that have received an unqualified opinion (WTP) in 2024. The results of this study show that the application of PSAK 409 in each institution's financial statements has been well implemented, with BAZNAS RI performing better and publishing most of its financial statements, while Rumah Zakat has also published its financial statements, although the notes to the financial statements (CALC) have not been included. However, in terms of detail, BAZNAS RI applies PSAK 409 more thoroughly compared to Rumah Zakat, particularly regarding the measurement bases.