Penerapan PSAK 109 tentang Akuntansi Zakat, Infak dan Sedekah di Lembaga Baznas Kabupaten Majalengka Tahun 2022 – 2023

Sheila Assyfa Syavitri (UIN Sunan Gunung Djati Bandung)
Firman Yudhanegara (UIN Sunan Gunung Djati Bandung)

Al-Mi'thoa: Jurnal Zakat dan Wakaf
Vol 3 No 2 (2025): Al-Mi'thoa: Jurnal Zakat dan Wakaf

This study examines the implementation of Statement of Financial Accounting Standards (PSAK) 109 concerning zakat, infaq, and sadaqah accounting at the National Zakat Agency (BAZNAS) of Majalengka Regency during 2022–2023. The research employs a qualitative descriptive approach through documentation analysis and interviews with BAZNAS management. The findings reveal that the management of zakat, infaq, and sadaqah funds has complied with PSAK 109 in terms of recognition, measurement, presentation, and disclosure. However, BAZNAS still encounters challenges due to limited human resources with expertise in Islamic accounting, requiring technical assistance from external parties. To address these issues, BAZNAS has implemented continuous training and adopted technology-based financial systems. These efforts are expected to improve financial reporting quality, strengthen institutional accountability, and enhance public trust in zakat management within Majalengka Regency.