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ANALISIS PENERAPAN AKUNTANSI ZAKAT BERDASARKAN PSAK NO. 109 (STUDI KUALITATIF PADA BAZNAS KOTA AMBON)

Jurnal Ilmiah Riset Akuntansi

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Title ANALISIS PENERAPAN AKUNTANSI ZAKAT BERDASARKAN PSAK NO. 109 (STUDI KUALITATIF PADA BAZNAS KOTA AMBON)
 
Creator Latulanit, Rizki Amalia
Afifudin, Afifudin
Junaidi, Junaidi
 
Description Zakat is worship that involves property and social functions that have been known in the revealed religion brought by the previous apostles. Zakat, apart from being a form of worship to Allah SWT, is also a form of social concern for the people, so zakat is very important and strategic, both in terms of Islamic teachings and the development of the welfare of the people. Professional management of zakat funds requires a special agency that is tasked with complying with sharia provisions, starting from the process of calculating, collecting, and managing zakat to its distribution. The purpose of zakat management is to increase public awareness in fulfilling and in zakat worship services, increasing the function and role of religious institutions in an effort to realize community welfare and social justice. zakat management at the provincial/district/city level that the provincial BAZNAS is formed by the minister at the suggestion of the Governor after receiving consideration from BAZNAS. BAZNAS as a zakat management body in Indonesia is an organization in the form of a legal entity in charge of receiving, collecting, distributing, and utilizing zakat. In addition to zakat management, BAZNAS must also perform zakat accounting in accordance with Statement of Financial Accounting Standards (PSAK) No. 109 Regarding Accounting for Zakat, Infaq/ Sadaqah. Through the application of PSAK No. 109, it is hoped that each BAZNAS can manage the sources of revenue and expenditure of zakat funds so that they become more accountable. However, currently not all BAZNAS in Indonesia can apply PSAK no. 109. The results of this study show that only the post of initial recognition and distribution of zakat can be found by researchers in the financial statement documents. Meanwhile, for the other posts, the researchers could not find them, because the Ambon City BAZNAS argued that they were undergoing maintenance in general management, so they could not show the documents to the researchers. Keywords: Characteristics, Initial Recognition, Measurement After Initial Recognition, Distribution of Zakat, Presentation of Zakat, Disclosure of Zakat
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-08-14
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/12800
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/12800/9990
 
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