KESESUAIAN PENGELOLAAN DANA ZAKAT INFAQ SEDEKAH DENGAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) 109 PADA LEMBAGA AMIL ZAKAT (LAZ) HARAPAN UMAT BOYOLALI
DOI:
https://doi.org/10.22515/academica.v3i1.2000Abstract
The purpose of this study was to analyze the implementation of zakat, infaq, and shadaqah accounting based on the Statement of Financial Accounting Standards (PSAK) 109 in the financial statements prepared by the Amil Zakat Institution (LAZ) Harapan Umat in Boyolali district. The method used is descriptive qualitative by comparing the financial statements prepared by the Amil Zakat Institute (LAZ) Harapan Umat and Statement of Financial Accounting Standards (PSAK) 109. The data collection method uses interviews related to related documents. The results showed some differences in the accounting process as well as the presentation of financial statements conducted by the Amil Zakat Institute (LAZ) Harapan Umat. There are some components of financial statements that are not appropriate starting Statement of Financial Accounting Standards (PSAK) 109. The main factor of the Amil Zakat Institution (LAZ) Harapan Umat has not provided financial reports in accordance with the Statement of Financial Accounting Standards (PSAK) 109 because they do not have source management skilled human resources and obtaining Statement of Financial Accounting Standards (PSAK) 109.
Keywords:Â Financialstatements;Statement ofFinancialAccountingStandards (PSAK) 109;Amil Zakat Institution (LAZ).
The purpose of this study was to analyze the implementation of zakat, infaq, and shadaqah accounting based on the Statement of Financial Accounting Standards (PSAK) 109 in the financial statements prepared by the Amil Zakat Institution (LAZ) Harapan Umat in Boyolali district. The method used is descriptive qualitative by comparing the financial statements prepared by the Amil Zakat Institute (LAZ) Harapan Umat and Statement of Financial Accounting Standards (PSAK) 109. The data collection method uses interviews related to related documents. The results showed some differences in the accounting process as well as the presentation of financial statements conducted by the Amil Zakat Institute (LAZ) Harapan Umat. There are some components of financial statements that are not appropriate starting Statement of Financial Accounting Standards (PSAK) 109. The main factor of the Amil Zakat Institution (LAZ) Harapan Umat has not provided financial reports in accordance with the Statement of Financial Accounting Standards (PSAK) 109 because they do not have source management skilled human resources and obtaining Statement of Financial Accounting Standards (PSAK) 109.
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