Penerapan Psak 109 Pelaporan Keuangan Akuntansi Zakat Dan Infaq/Shadaqah Pada Lazismu

Abstract

The purpose of this study is to know the implementation of PSAK 109 at LAZISMU and to evaluate the suitability of financial report of LAZISMU with PSAK 109. The research method used in this study is descriptive qualitative. This research was conducted at LAZISMU and the information of the research was obtained from interviews and documentation.The results of the study show that LAZISMU mostly implements PSAK 45 about the financial report of non-profit entities where the profits are not obtained through business but are obtained from social and humanity. In reporting the financial report, LAZISMU only implements the program summary that records each zakat and infaq / sadaqah fund and the percentage given to each asnaf. This is contrast with the implementation of PSAK 109 where the record of financial report consists of the reports of financial position, changes in funds, changes in assets under management, cash flow and notes on financial statements. From the results, it is concluded that the record of financial report at LAZISMU is not fully in accordance with PSAK 109.

Amanah as a Value in Zakat Management Accounting

“…The results of this study are expected to be taken into consideration for zakat institutions to improve their service accountability to muzakki by holding recitations for muzakki regularly, increasing program accountability especially productive economic programs (Endahwati, 2014) as well as improving the accountability reports according to PSAK No. 109 (Andreani Hanjani, Kholifah Nur Azizah, 2019;Ohoirenan & Fithria, 2020) not limited to the receipt and distribution of zakat, but also its presented and disclosure. In order to aim for the increasing trust (Abu Bakar & Rashid, 2010;Bahri et al, 2021;Muflihah & Wahid, 2019;Ohoirenan & Fithria, 2020;Ummulkhayr et al, 2016;Utami & Anwar, 2020;Yuliani et al, 2018) of parties related to the two zakat institutions as the managers of zakat funds.…”

“…Zakat has socioeconomic dimensions and functions as well as social solidarity, a statement of humanity and justice, proof of Islamic brotherhood, followers of the unity of the people and the nation, as a remover of the gap that separates the rich from the poor (Al Haq & Abd. Wahab, 2017;Andreani Hanjani, Kholifah Nur Azizah, 2019;Schaeublin, 2014;Ummulkhayr et al, 2016).…”