<![CDATA[This study aims to analyze the application of zakat, infak, and sedekah (ZIS) accounting at MasjidAn-Nur and Masjid Al-Alam in Kendari City and to identify the challenges faced in managing ZISfunds in reference to PSAK 109. A qualitative descriptive approach was used, with data collectedthrough observation, interviews with mosque treasurers and administrators, and documentation offinancial records. The results show that Masjid An-Nur still records ZIS transactions manually in asingle cashbook without separating funds by type, while Masjid Al-Alam has separated the recordingof zakat, infak, and sedekah by category, although its administrators are not yet familiar with PSAK109. Neither mosque has prepared the complete set of financial statements required by the standard,such as the statement of financial position, statement of changes in funds, statement of changes inmanaged assets, and statement of cash flows. The main challenges found are manual recordingsystems, limited understanding of PSAK 109, limited human resource competence in accounting,underutilized information technology, and the absence of adequate internal control. The studyconcludes that ZIS accountability at both mosques remains partial and recommends training,mentoring from BAZNAS and related institutions, and the adoption of more structured recordingsystems to improve transparency and compliance with PSAK 109.]]>
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