Implementation of PSAK 109 Concerning Financial Reporting of Zakat, Donation/Charity Accounting at BAZNAS

Authors

  • Ali Ridho Mercu Buana University
  • Muhammad Rofiq Daarul Qur'an Institute

DOI:

https://doi.org/10.37010/lit.v6i2.1722

Keywords:

analysis, financial report, BAZNAS, PSAK 109

Abstract

The main factor causing the failure to achieve the potential for receiving zakat, infaq and alms in zakat management institutions is the lack of public trust in the management institutions, so that guidelines for preparing financial reports are needed, namely PSAK No. 109 concerning accounting for zakat, infaq/alms. The purpose of this study is to reconstruct the financial report of zakat, infak/alms at the National Zakat Agency (BAZNAS), which can then be seen how the financial report is made by BAZNAS. This study uses a descriptive method which is carried out through observation, data collection and direct interviews with the Head of BAZNAS. This study is intended to look at the concepts of recognition, measurement, presentation and disclosure that occur at the National Zakat Agency, and to provide an overview of the financial report of zakat, infak/alms, which then analyzes the conformity of the financial report of zakat, infak/alms at BAZNAS with the applicable standards, namely PSAK No. 109. The results of this study indicate that transparency and accountability in the financial reports of zakat, infak/alms at BAZNAS have been carried out and analyzed based on PSAK No. 109, which consists of five components of financial reports, namely, financial position report, fund change report, managed asset change report, cash flow report, and notes to the financial reports. The National Zakat Agency has been proven to have carried out the bookkeeping process in accordance with the accounting concept in PSAK Number 109 in terms of recognition, measurement, presentation and disclosure.

Downloads

Download data is not yet available.

References

Ahyani, S. (2021). Zakat dan upaya penanggulangan kemiskinan dalam perspektif Alqur’an. Jurnal Jhes-Jurnal Hukum Ekonomi Syariah, 4(2), 233-234.

Ariyas, S. R., Fathir, K., & Mustofa, M. A. (2023). Analisis penerapan PSAK 109 tentang akuntansi zakat, donation, dan charity pada lembaga amil zakat Baitul Maal Hidayatullah (BMH) Jakarta. Jurnal Neraca Peradaban, 3(1), 21-22.

Astiani, A. D., Robbani, H., & Alianny, A. (2024). Analysis of Consumer Behavior in Purchasing Vegetable Products at Alfresh Store. LITERATUS, 5(2), 409–412. https://doi.org/10.37010/lit.v5i2.1495

Atabik, A. (2015). Peranan zakat dalam pengentasan kemiskinan. Jurnal Ziswaf-Zakat dan Wakaf, 2(2), 358-359.

Corbin, J., & Strauss, A. (1997). Dasar-dasar penelitian kualitatif (D. Ghony, Ed.). Surabaya: PT. Bina Ilmu.

Harahap, S. S. (2007). Analisis kritis atas laporan keuangan (Edisi Kesatu). Jakarta: PT. Raja Grafindo Persada.

Hisan, K., Magdalena, L., & Hatta, M. (2020). Sistem informasi penerimaan donasi zakat, donation dan shodaqoh (ZIS) berstandar PSAK 109 berbasis web (Studi kasus: Graha Yatim dan Dhuafa). Jurnal Digit, 10(1), 23-24. https://doi.org/10.51920/jd.v10i1.153

Ikatan Akuntansi Indonesia. (2010). Standar akuntansi keuangan zakat dan donation/charity. Jakarta: Dewan Standar Akuntansi Syariah.

Moleong, L. J. (2007). Metodologi penelitian kualitatif. Bandung: PT. Remaja Rosdakarya Offset.

Muhammad. (2002). Kebijakan moneter dan fiskal dalam Islam. Jakarta: Salemba Empat.

Murniati, M., & Ikhsan, A. E. (2020). Analisis penerapan PSAK 109 mengenai akuntansi zakat dan donation/charity pada Baitul Mal Aceh. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 5(2), 222-228. https://doi.org/10.24815/jimeka.v5i2.15557

Mursyidi. (2003). Akuntansi zakat kontemporer. Bandung: PT. Remaja Rosdakarya.

Nur, I., & Supomo, B. (2011). Metodologi penelitian bisnis untuk akuntansi dan manajemen (Edisi Pertama). Yogyakarta: BPFE.

Qamar, N. N., Yulinartati, & Nastiti, A. S. (2019). Penerapan PSAK 109 tentang pelaporan keuangan akuntansi zakat, donation/charity pada Masjid At-Taqwa Tempurejo. International Journal of Social Science and Business, 3(3), 281-290.

Ridjali, I. S., & Malik, E. (2021). Penerapan akuntansi PSAK 109 tentang akuntansi zakat, donation/charity pada Badan Amil Zakat Nasional Kota Baubau. Entries: Jurnal Ilmiah Mahasiswa Fakultas Ekonomi UMButon, 3(1), 12-14.

Salleh, M. S. (2017). Mengatasi kemiskinan melalui zakat di Malaysia: Kajian terhadap tiga faktor yang mempengaruhinya. Media Syari’ah: Wahana Kajian Hukum Islam dan Pranata Sosial, 16(2), Article 2. https://doi.org/10.22373/jms.v16i2.1751

Santoso, E. A. (2022). Optimalisasi peran zakat dalam mengatasi kemiskinan. Jurnal Sangaji-Jurnal Pemikiran Syariah dan Hukum, 6(2), 50-51.

Saputri, T. D., Diana, N., & Mawardi, M. C. (2019). Analisis penerapan PSAK 109 pada lembaga amil zakat di Kota Batu (Studi kasus pada LAZIS Al-Haromain dan LESMA An-Nuur Kota Batu). E-JRA, 8(1), 1-13.

Siregar, F. A., & Hidayat, A. (2024). Optimalisasi zakat dalam upaya pengentasan kemiskinan di Indonesia. Jurnal Profjes-Profetik Jurnal Ekonomi Syariah, 3(1), 32-33.

Soekanto, S. (1986). Pengantar penelitian hukum. Jakarta: Universitas Indonesia.

Sudirman. (2007). Zakat dalam pasaran arus modernitas. Malang: UIN Malang Press.

Sujarweni, V. W. (2015). Metodologi penelitian bisnis dan ekonomi. Yogyakarta: Pustaka Baru Press.

Suryani, D., & Fitriani, L. (2022). Peran zakat dalam menanggulangi kemiskinan. Jurnal Al-Iqtishod: Jurnal Pemikiran dan Penelitian Ekonomi Islam, 10(1), 33-34.

Suwardjono. (2016). Akuntansi pengantar. Yogyakarta: BFFE.

Winarno, S. (1985). Pengantar penelitian ilmiah: Dasar, metode, dan teknik. Bandung: Tarsito.

Zamani, S., & Az-Zahra, P. I. (2023). Implementasi penerapan PSAK 109 terhadap akuntansi zakat, donation, dan charity pada Baznas Kabupaten Halmahera Utara. Jesya-Jurnal Ekonomi dan Ekonomi Syariah, 6(1), 1053-1054.

Downloads

Published

2024-10-11

How to Cite

Ridho, A., & Rofiq, M. (2024). Implementation of PSAK 109 Concerning Financial Reporting of Zakat, Donation/Charity Accounting at BAZNAS. LITERATUS, 6(2), 479–4900. https://doi.org/10.37010/lit.v6i2.1722
Abstract viewed = 50 times