ANALISIS PERLAKUAN AKUNTANSI ZAKAT, INFAQ DAN SHODAQAH BERDASARKAN PSAK 109 PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN SITUBONDO

Abstract

Indonesia has a predominantly Muslim population, so it has great potential in collecting zakat. it is important for zakat management organizations to apply PSAK 109 in preparing financial reports. This step not only has an impact on muzakki's trust, but also ensures that the institution provides information about the management of ZIS funds in accordance with applicable standards. This study aims to investigate the application of PSAK 109 in the preparation of financial reports at BAZNAS Situbondo Regency. Research The approach used in this research is qualitative research. Qualitative research is a research procedure that can produce descriptive data in the form of speech, writing, and behavior of the people being observed. The object of this research is the National Amil Zakat Agency (BAZNAS) of Situbondo Regency. Based on the results of the research and discussion regarding the analysis of the accounting treatment of zakat, infaq and shodaqah at the National Amil Zakat Agency (BAZNAS) of Situbondo Regency, the author can conclude that BAZNAS of Situbondo Regency is not fully in accordance with PSAK 109, namely measurement is not suitable for the reduction of non-cash assets. Presentation of Regency BAZNAS Situbondo only separates general financial statements. Disclosure of amil has not presented a complete financial report.