Analysis Of PSAK No. 109 On Financial Reporting Of Accounting For Zakat, Infaq And Sadaqah

Septia Maya Sari, Lukman Hakim Siregar, Tengku Eka Susilawaty

Abstract


This study aims to analyze the compliance of the financial reporting practices for zakat, infaq, and sedekah at the North Sumatra Independent Zakat Institution with the Financial Accounting Standards Statement (PSAK) No. 109. PSAK No. 109 serves as the primary guideline for the preparation of financial reports by zakat institutions to ensure transparency, accountability, and governance in accordance with sharia principles. This study employs a qualitative descriptive approach, using data collection methods such as documentation, literature review, and direct interviews. The findings indicate that the North Sumatra Independent Zakat Institution has prepared financial documents, including statements of changes in funds, statements of financial position, cash flow statements, and reports on managed assets. However, there are still shortcomings in the presentation and disclosure of information that do not fully comply with the provisions of PSAK No. 109, such as the incomplete preparation of notes to the financial statements.Therefore, improvements are needed in the recording and reporting systems to align with applicable standards and to enhance the trust of the muzakki.


Keywords


Alms; Financial Reports; Infaq; PSAK No. 109; Sharia Accounting; Zakat; Zakat Collection Institutions.

Full Text:

PDF

References


Ikatan Akuntan Indonesia. (2017). Standar Akuntansi Keuangan Syariah (PSAK) No.109.

Indrarini, R. (2017). Transparansi Dan Akuntabilitas Laporan Keuangan Lembaga Amil Zakat: Perspektif Muzaki Upz Bni Syariah. AKRUAL: Jurnal Akuntansi, 8(2), 166. https://doi.org/10.26740/jaj.v8n2.p65-77

Jumingan. (2023). Analisis Laporan Keuangan. PT. Bumi Aksara.

Kasmir. (2015). Analisis Laporan Keuangan (1st ed., Vol. 7). Rajawali Pers.

Kholifah, S. (2014). Analisis Kesesuaian Penerapan Pernyataan Standar Akuntansi Keuangan no. 109 Mengenai Penyajian Laporan Keuangan Dana Zis. UIN Syarif Hidayatullah.

Nurhayati. (2017). Akuntansi Syariah Di Indonesia. Salemba Empat.

Rahman, T. (2015). Akuntansi Zakat dan Infaq/Sedekah Sesuai ( PSAK 109): Upaya Peningkatan Transparansi dan Akuntabilitas Pengelola Zakat (OPZ). MUQTASID : Journal Islamic Economics and Banking, 6(1).

Ritonga, P. (2017). Analisis Akuntansi Zakat Berdasarkan PSAK No. 109 Pada Badan Amil Zakat Nasional (BAZNAS) Sumatera Utara. KITABAH : Jurnal Akuntansi Dan Keuangan Syariah, 1(1).




DOI: https://doi.org/10.46576/ijsseh.v6i2.7089

Article Metrics

Abstract view : 0 times
PDF – 0 times

Refbacks

  • There are currently no refbacks.


Copyright (c) 2025 Lukman Hakim Siregar

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

Dharmawangsa International Journal Indexed by:

   

  

Member Of :

Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Published By: 

UNIVERSITAS DHARMAWANGSA

Alamat : Jl. K. L. Yos Sudarso No. 224 Medan
Kontak : Tel. 061 6635682 - 6613783  Fax. 061 6615190
Email : dharmawangsajournal@dharmawangsa.ac.id

 

 

Dharmawangsa:International Journal of the Social Sciences, Education and Humanitis by Universitas Dharmawangsa Medan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Based on a work at: https://jurnal.dharmawangsa.ac.id/index.php/dharmawangsa/index