Peran Psak 109 Dalam Peningkatan Akuntabilitas Dan Transparansi Pelaporan Zakat Di Indonesia

Abstract

<p><span style="font-family: Times New Roman; font-size: medium;">The growth of zakah, donation/charity increases every year, though still far from zakah potential estimated by various research institutions. The collection and distribution of zakat, donation/charity is accountably reported to the public in the form of financial statements based on the principles of accountability and transparency. Accountability is associated with the fulfillment of the muzaki expectations to gain and enlarge benefits perceived by mustahik. Transparency is manifested in the publication of the financial statements were prepared based on the financial standards and audited by an independent institution. Transparency and accountability in the dimension of Islam not only worldly but also hereafter, be accountable to Allah SWT. The established of PSAK (Statement of Financial Accounting Standards) 109 at the end of 2011 as the accounting standards of the organization of zakah and donation/charity in Indonesia became a binding foundation for preparing financial statements. This paper describes the application of accounting standards on financial statements of zakah institutions to measure the fulfillment of accountability and transparency, by comparing the reports before and after PSAK 109. The results of this study hopefully will give the contribution to the zakat management organizations in completing the public's expectations in the optimization benefits.</span></p><p><span style="font-family: Times New Roman; font-size: medium;"> </span></p><strong><em>Keywords:</em></strong><em> management of zakat in Indonesia, accountability, transparency, accounting standards, the financial statement.</em>

The Bricolage of Financial Technology, Accountability, and Zakat Management in Indonesia

“…The concept of accountability includes the concept of accountability in an Islamic perspective, traditional definitions, trilogy of accountability dimensions, the essence of accountability, and an integrated model of responsibility and accountability. Then, to answer questions related to the implementation of zakat management accountability in Indonesia, we make the researches provided by Astuti (2018), Karim et al (2019, and Suginam (2020) as a reference source. those contain valuable information on the development and application of financial accounting standard statements (PSAK) specifically for zakat management, laws that provide direction on zakat management, the realization of accountability, and the accountability mechanism for zakat management that have been implemented in Indonesia.…”

“…They make modifications in several parts of their financial reports (Suginam, 2020). In line with the need for a more appropriate standards, Indonesian Accounting Standards Board (IAI) then established accounting standards for zakat, infaq, and shodaqoh (PSAK 109) at the end of 2011 (Astuti, 2018). The standards provide directions for zakat institution to recognize, measure, present, and disclose ZIS related transactions (Parvez, 2021).…”

“…In addition, the principal can conduct a performance evaluation through the same system (Rohim, 2019). The system can also create financial report templates complied to PSAK 109 or other regulations related to the preparation of financial statements so that the mismatch accounting can be minimized (Astuti, 2018;Lee & Teo, 2015;Utami et al, 2020).…”

Fundamental Environment dan Kinerja Keuangan (Studi pada Perusahaan Pertambangan Dan Manufaktur Yang Terdaftar di ISSI 2016-2019)

“…Hasil penelitian ini tidak sesuai dengan teori stakeholder yang menyatakan bahwa pemangku kepentingan adalah teori positif normatif dan instrumental yang terintegrasi. Hasil penelitian ini konsisten dengan penelitian yang dilakukan oleh M. Astuti (2018) dan Rakhiemah & Agustia (2009). Namun penelitian ini tidak konsisten dengan penelitian yang dilakukan oleh Nursasi (2017), Mauliddina (2018), Fitriani (2013), Tunggal & Fachrurrozie (2014) dan Tahu (2019).…”

Study of Financial Accounting Phenomenology of Zakat Institutions

“…Stakeholders (Triyuwono, 2007) include: (1) To God, Allah is the highest stakeholder because by placing Allah in the highest position will increase human awareness of Godhead and make God the sole purpose of life. So that humans can carry out their activities in accordance with what has been regulated by God without violating the ICIEHI religious law.…”