PSAK 109: TELAAH PENERAPANNYA PADA BAZNAS KABUPATEN SOLOK
DOI:
https://doi.org/10.31958/imara.v1i1.992Keywords:
PSAK 109, zakat, infak or alms, BAZNAS report.Abstract
National Zakat Charity Agency (BAZNAS) in Solok regency is trusted as an agency for managing
zakat, infak, and alms which are received from people for it will be distributed to eligible ones. In reality, the
¶ÇÅöinancial report of it is not referring to the statement of ¶ÇÅöinancial accounting standards from the Indonesian
Institute of Accountants (IAI), PSAK No. 109 on the accounting of zakat, infak, and sedekah. Indeed, it is still in
the simple form re¶ÇÅölecting the numbers of zakat, , infak, and sedekah that has received and given to mustahik.
This research aims to apply the statement of ¶ÇÅöinancial accounting standards (PSAK) No. 109 at BAZNAS,
Solok regency. Descriptive qualitative was used as the design of this research. Data are obtained through
interview and documents. The ¶ÇÅöindings showed that the system of fund accounting records of BAZNAS, Solo
regency was still simple. It was only the records when the funds of zakat, infak, and sedekah were received
and distributed. This ¶ÇÅöinancial record is noted at the ledger and recapitulated in the form of withdrawal and
distribution of funds. Indeed, it was a report on receipt and distribution of zakat funds. Meanwhile, a report
referring to PSAK No. 109 was on the report of ¶ÇÅöinancial position, changes in funds, changes in school assets,
cash ¶ÇÅölow, and notes on ¶ÇÅöinancial report have not been made by BAZNAS, Solok regency.
References
Menghitung Zakat, Solo: Aqwam
Dewan Standar Akuntansi Keuangan, 2008,
PSAK Nomor 109, Jakarta :Ikatan Akuntansi
Indonesia
El-Madani, 2013. Fiqh Zakat Lengkap, Jogjakarta:
Diva Press
Elsa Kartika, 2006. Pengantar Hukum Zakat Dan
Wakaf , Jakarta : PT Grasindo
Ely Suhayati Dan Sri Dewi Anggadini, 2013.
Akuntansi Keuangan, Yogyakarta: Graha Ilmu
Hasan Ayub, 2010. Fikih Ibadah, Jakarta : Cakra
Lintas Media
Laporan keuangan BAZNAS Kabupaten Solok
tahun 2015
Mu’inan Ra?i’, 2011. Potensi Zakat (dari konsumtifkaritatif
ke produktif berdayaguna), Yogyakarta:
Citra Pustaka Yogyakarta
Rahman Pura, 2013. Pengantar akuntansi 1,
pendekatan siklus akuntansi, Jakarta: Erlangga
Sayyid Sabiq, 2012. Fikih Sunnah 2, Jakarta :
Cakrawala Publishing
Sumar’in, 2012. konsep kelembagaa BANK
Syariah, Yogyakarta: Graha Ilmu
Umrotul Khasanah, 2010. Manajemen Zakat
Modern, Malang:UIN-Maliki Press
Undang-Undang Republik Indonesia Nomor 23
Tahun 2011
Wawancara Nofri Hendri S.Sos, selaku staf pada
BAZDA Kabupaten Solok
Yusuf Wibisono, 2015, Mengelolah Zakat Indonesia,
Jakarta:Prenadamedia Group
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2018 RIZAL ., SRI ADELLA FITRI, HADIYATI MINAZZULAMI
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal the right of first publication with the work simultaneously licensed under?áa Creative Commons Attribution-NonCommercial 4.0 International License?áthat allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors 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 acknowledgment of its initial publication in this journal.
- Authors 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.
