<![CDATA[The implementation of Statement of Financial Accounting Standards (PSAK) 409 serves as a guideline for amil zakat institutions in preparing transparent, accountable, and sharia-compliant financial statements. This study aims to analyze the implementation of financial statements based on PSAK 409 at Insan Madani Jambi Amil Zakat Institution in terms of recognition, measurement, presentation, and disclosure. This study employed a descriptive qualitative research method. Data were collected through observation, interviews, and documentation involving the Director of Finance and Governance and the Secretary of Reporting as key informants. Data were analyzed using data reduction, data presentation, and conclusion drawing, while data validity was ensured through source triangulation. The findings indicate that, in general, Insan Madani Jambi Amil Zakat Institution has implemented PSAK 409 in preparing its financial statements. The aspects of recognition, measurement, and presentation have complied with PSAK 409, whereas in the disclosure aspect, the institution has prepared Notes to the Financial Statements; however, several disclosures could still be enhanced to achieve more comprehensive compliance with PSAK 409. It can be concluded that the implementation of PSAK 409 in the financial statements of Insan Madani Jambi Amil Zakat Institution generally complies with the applicable accounting standards. The findings are expected to serve as an evaluation for the institution in improving the quality of financial reporting and as a reference for future studies on the implementation of PSAK 409 in amil zakat institutions.]]>
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