Penerapan PSAK 109 Pelaporan Keuangan Akuntansi Zakat dan Infaq/Shadaqah pada LAZISMU

Application of PSAK 109 Financial Reporting Accounting for Zakat and Infaq/Shadaqah at LAZISMU

Authors

  • Andreani Hanjani Universitas Muhammadiyah Yogyakarta
  • Kholifah Nur Azizah Universitas Muhammadiyah Yogyakarta
  • Barbara Gunawan Universitas Muhammadiyah Yogyakarta

DOI:

https://doi.org/10.21070/jas.v3i2.2644

Keywords:

lAZIZMU, financial report, PSAK 109

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.

Downloads

Download data is not yet available.

References

Abdullah, A. A. (2014). Factors Influencing a Business Towards Zakat Payment In

Malaysia. Universiti Sultan Zainal Abidin. Malaysia. International journal of Science

Commerce and Humanities. Jurnal 2.

Hidayat, S., Rohaeni, N., and , A. Z. (2018). Implementasi Pernyataan Standar

AKuntansi Keuangan 109 pada Yayasan Rumah Yatim Arrohman. Jurnal Akuntansi

Terapan Indonesia 1, 17–26.

Indrawati, R. (2016). Evaluasi Penerapan Undang-Undang Pengelolaan Zakat dan

Akuntansi Zakat (PSAK 109) Pada BAZNAS Provinsi JATIM”. Jurnal Akuntansi

UNESA 4.

Rahman, T. (2015). Akuntansi Zakat, Infak dan Sedekah (PSAK 109): Upaya Peningkatan DOI: https://doi.org/10.18326/muqtasid.v6i1.141-164

Transparansi dan Akuntabilitas Organisasi Pengelola Zakat (OPZ). Jurnal

Muqtasid 6, 141–164.

Ritonga, P. (2017). Analisis Akuntansi Zakat Berdasarkan PSAK No. 109 Pada

Badan Amil Zakat Nasional. KITABAH: Jurnal Akuntansi dan Keuangan Syariah

, 1–19.

Wulansari, S. D. (2014). Analisis Peranan Dana Zakat Produktif Terhadap perkembangan

usaha mikro Mustahik (Penerima Zakat) Studi Kasus rumah zakat kota

semarang. Diponegoro Journal of Economics 3.

Downloads

Published

2019-07-31

How to Cite

Hanjani, A., Azizah, K. N., & Gunawan, B. (2019). Penerapan PSAK 109 Pelaporan Keuangan Akuntansi Zakat dan Infaq/Shadaqah pada LAZISMU: Application of PSAK 109 Financial Reporting Accounting for Zakat and Infaq/Shadaqah at LAZISMU. Journal of Accounting Science, 3(2), 67–72. https://doi.org/10.21070/jas.v3i2.2644

Issue

Section

Articles