Does Zakat Management Organization Comply with PSAK 109?

  • Novie Andriani Zakariya UIN Sunan Ampel Surabaya
  • Nur Syam UIN Sunan Ampel Surabaya
  • Muhamad Ahsan UIN Sunan Ampel Surabaya
  • Sirajul Arifin UIN Sunan Ampel Surabaya
  • Moh Ilham UIN Sunan Ampel Surabaya
DOI: https://doi.org/10.15642/icondac.v5i1.1376
Keywords: Financial Accounting Compliance, PSAK 109, Zakat Management Organizations, Non Profit Organization

Abstract

Abstract: The purpose of this study is to analyze the compliance of Zakat Management Organizations (ZMO) in Indonesia with financial accounting Statement of Financial Accounting Standards (PSAK) 109. This study uses the literature review study method, where the source of this database is obtained from trusted scientific searches from the range of 201 8-2022 national journals. This literature study was conducted by collecting 15 references to trusted scientific research journal data related to compliance with the Statement of Financial Accounting Standards (PSAK) 109 concerning Zakat, Infak and Alms Accounting at Zakat Management Organizations (ZMO) in Indonesia. The results of this study researchers found that there are 3 typologies in compliance with the application of the Statement of Financial Accounting Standards (PSAK) 109 concerning Accounting for Zakat, Infak and Alms in Zakat Management Organizations in Indonesia, including: (1) Full Compliance, (2) Not Complete Compliance, (3) No Compliance. The highest category is in the third category that there are 6 Zakat Management Organizations that fall into the typology of no compliance with the Statement of Financial Accounting Standards (PSAK) 109 concerning Accounting for Zakat, Infak and Alms in Zakat Management Organizations (ZMO) in Indonesia.

Downloads

Download data is not yet available.

References

Aulia, Citra Mahsa. “Analisis Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 109 Tentang Zakat, Infaq dan Sedekah pada Rumah Zakat Pontianak” 11 (2021): 11.

Cahyadi, Rahadian. “Analisis Kinerja Keuangan Badan Amil Zakat Berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 109 Di Kabupaten Gowa.” Ar-Ribh : Jurnal Ekonomi Islam 3, no. 1 (November 24, 2020). Accessed September 22, 2023. https://journal.unismuh.ac.id/index.php/ar-ribh/article/view/3389.

Hidayat, Syamsul, Nani Rohaeni, and Anah Zanatun. “Implementasi Pernyataan Standar Akuntansi Keuangan 109 Pada Yayasan Rumah Yatim Arrohman: Identifikasi Faktor Pendukung.” Jati: Jurnal Akuntansi Terapan Indonesia 1, no. 1 (2018). Accessed September 22, 2023. http://journal.umy.ac.id/index.php/jati/article/view/4073.

Husein, Hartina, and Sartika Wali. “Analisis Kepatuhan PSAK No. 109 Akuntansi Zakat, Infak Dan Sedekah.” Jurnal Akuntansi 6, no. 1 (2020): 20.

Jibrail, Ahmad. “Analisis Penerapan PSAK No 109 Tentang Akuntansi Zakat, Infak/Sedekah Pada Baznas Kabupaten Sumbawa Barat” 03, no. 01 (2021): 16.

Khorimah, Siti, . Yulinartati, and Astrid Maharani. “Rekonstruksi Laporan Zakat, Infak, Shadaqah pada Lembaga Masjid Berdasarkan PSAK 109.” International Journal of Social Science and Business 3, no. 4 (November 30, 2019): 423.

Mayangsari, Imas Novita, and Dania Puspitasari. “Analisis Perlakuan Akuntansi Zakat pada Lembaga Amil Zakat Baitul Maal Hidayatullah (BMH) Kabupaten Bondowoso.” International Journal of Social Science and Business 3, no. 1 (March 22, 2019): 28.

Muhammad Arif Budiman, and Amrie Firmansyah. “Implementasi Akuntansi Zakat Dan Infak/Sedekah Pada BAZNAS Kabupaten Tegal.” Journal of Law, Administration, and Social Science 1, no. 2 (December 20, 2021): 73–83.

Ningsih, Agustina, Mursyid Mursyid, Dedy Mainata, and Yovanda Noni. “Implementasi Pernyataan Standar Akuntansi Keuangan Nomor 109 Tahun 2008 Tentang Akuntansi Zakat Dan Infaq/Sedekah Pada Penyusunan Laporan Keuangan (Studi Pada Badan Amil Zakat Nasional Provinsi Kalimantan Timur).” Borneo Islamic Finance and Economics Journal (June 15, 2021): 33–47.

Qomar, Novia Nurlailatul, Yulinartati Yulinartati, and Ari Sita Nastiti. “Penerapan PSAK 109 Tentang Pelaporan Keungan Akuntansi Zakat, Infak/Sedekah Pada Masjid At-Taqwa Tempurejo.” International Journal of Social Science and Business 3, no. 3 (September 20, 2019): 281.

Siregar, Abdul Hakim, Ikhwanuddin Harahap, and Delima Sari Lubis. “Analisis Implementasi Pernyataan Standar Akuntansi Keuangan 109.” Journal of Islamic Social Finance Management 1, no. 1 (May 7, 2021): 1–16.

Yulianti, Lina. “Analisis Penerapan PSAK 109 Tentang Akuntansi Zakat Dan Infak/Sedekah Pada Baznas Kota Bandung.” Aksy: Jurnal Ilmu Akuntansi dan Bisnis Syariah 3, no. 1 (January 17, 2021): 73–92.

Published
2023-11-02
How to Cite
Novie Andriani Zakariya, Nur Syam, AhsanMuhamad, Sirajul Arifin, and Moh Ilham. “Does Zakat Management Organization Comply With PSAK 109?”. Proceedings of International Conference on Da’wa and Communication 5, no. 1 (November 2, 2023): 51-65. Accessed April 28, 2024. https://proceedings.uinsby.ac.id/index.php/ICONDAC/article/view/1376.
Issue
Vol. 5 No. 1 (2023): Forging a Harmonious Future World through Da'wah and Communication Aligned with Global Strategic Trends
Section
Article

Copyright (c) 2023 Proceedings of International Conference on Da'wa and Communication

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.


Author(s) who publish with this proceeding agree to the following terms:

Author(s) retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this proceeding.

Author(s) are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this proceeding.

Author(s) are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See the Effect of Open Access).

The Proceedings of International Conference on Da’wa and Communication by the Da’wa and Communication Faculty of the Sunan Ampel State Islamic University Surabaya, Indonesia is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.