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Journal of Accounting Law Communication and Technology
Published by CV. Rayyan Dwi Bharata
ISSN : 30323495     EISSN : 30322758     DOI : https://doi.org/10.57235
Core Subject : Economy, Humanities, Science, Social,
Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
JALAKOTEK: Journal of Accounting Law Communication and Technology dengan nomor ISSN terdaftar 3032-3495 (Cetak - Print) dan 3032-2758 (Online - Elektronik) adalah jurnal akses terbuka ilmiah yang diterbitkan oleh CV Rayyan Dwi Bharata. JALAKOTEK: Journal of Accounting Law Communication and Technology bertujuan untuk mempublikasikan hasil penelitian asli dan review hasil penelitian pada lingkup: 1. Akuntansi, Ekonomi, Management, Bisnis, Hak Cipta, Perpajakan 2. Hukum Pidana, hukum Perdata, Hukum Waris, dll 3. Teknologi Informasi JALAKOTEK: Journal of Accounting Law Communication and Technology diterbitkan 1 tahun 2 kali terbit pada bulan Januari dan Juli
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 441 Documents
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The Role of Maqashid Sharia-Based Zakat Accounting in Supporting the Achievement of Sustainable Development Goals (SDGs) at BAZNAS North Sumatra Mahyudin, Mahyudin; Amini, Salisa; Nasution, Yenni Samri Juliati; Marliyah, Marliyah
Journal of Accounting Law Communication and Technology Vol 3, No 1 (2026): Januari 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jalakotek.v3i1.7713

Abstract

This study examines the role of maqashid al-sharia–based zakat accounting in supporting the achievement of the Sustainable Development Goals (SDGs) at the National Zakat Agency of North Sumatra Province. Using a descriptive qualitative approach and an interpretive paradigm, the research explores the implementation of PSAK 109, the integration of maqashid al-sharia values, and the contribution of zakat programs to SDG targets. Data were collected through in-depth interviews, direct observations, and analysis of financial statements and program reports issued by National Zakat Agency. The findings reveal that National Zakat Agency North Sumatra has applied zakat accounting in accordance with PSAK 109 to ensure transparency and accountability, although the measurement of maqashid-oriented social impact has not yet been fully quantified. Core maqashid values such as hifz al-mal, hifz al-nafs, and hifz al-aql are reflected in the institution’s flagship programs, including Sumatera Utara Makmur, Sumatera Utara Sehat, and Sumatera Utara Cerdas, which contribute directly to SDG 1 (No Poverty), SDG 3 (Good Health and Well-being), SDG 4 (Quality Education), SDG 8 (Decent Work and Economic Growth), and SDG 10 (Reduced Inequalities). The study highlights that zakat accounting serves not only as a financial reporting mechanism but also as an instrument for promoting social and spiritual development aligned with maqashid al-sharia. Nonetheless, challenges remain in developing measurable indicators, strengthening human resource capacity in sharia-based accounting, and aligning maqashid values with SDG targets. The study recommends the development of a Maqashid–SDGs Index and enhanced competency building to strengthen the role of zakat in sustainable development. Overall, the findings reinforce the potential of zakat accounting as a model of Islamic sustainable accounting oriented toward societal welfare and long-term impact

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