Application of the indonesian financial Accounting standards no 109 at zakat Management organization period 2012 to 2016

Muammar Aditya

Abstract

The objective of PSAK No. 109 is regulating the recognition, measurement, presentation and disclosure of zakat and infaq/sadaqah transaction and scope of standard are applied to Amil, which collect or receive and distribute zakat and infaq/sadaqah. Contain of PSAK No 109, mainly divide into 4 parts are recognition and measurement, presentation, and disclosure of zakat and infaq/sadaqah transaction. This study aims to see how application of financial statements of Baznas, Dompet Dhuafa, PKPU and Rumah Zakat from their website form 2012–2016 based on PSAK No. 109. The analytical method used is descriptive qualitative. Result and conclusion of this study are Baznas is the highest average percentage and PKPU is the lowest from presentation of Statement of Financial Position, Statement of Fund Changes, Statement of Assets Changes Under Management, Statement of Cash Flows, and Notes to the Financial Statement.

References

Badan Amil Zakat Nasional (BAZNAS). 2005. Anda Bertanya Tentang Zakat, Infak dan Sedekah Kami Menjawab, Jakarta.

Director General of Taxes Number PER-15/PJ/2012 Concerning the Organization being Establish by Government as the Recipient of Zakat or Religious Contribution Obligation and Deductible from

Kustiawan, dkk. 2012. Pedoman Akuntansi Amil Zakat (PAAZ), Panduan Implementasi Penyusunan Laporan Keuangan Berbasis PSAK 109, Jakarta: Forum Zakat (FOZ).

Megawati, Devi, and Fenny Trisnawati, 2014. Penerapan PSAK 109 Tentang Akuntansi Zakat dan

Minarti, Nana, and Irfan Syauqi Bek. 2011:174. Zakat Development and Its Role in the Poverty Alleviation: A Report from Indonesia, Jakarta: Forum Zakat (FOZ) and World Zakat Forum (WZF).

Muhammad Hasbi Ash Shiddieqy, Tengku. 2008. Pedoman Zakat. PT Pusataka, Semarang.

Nikmatuniayah, Marliyati, 2015. Akuntabilitas Laporan Keuangan Lembaga Zakat di Kota Semarang, Semarang: Mimbar, Vol. 31. No 2.

Shannaz, Sabrina, 2016. Penerapan PSAK No. 109 Tentang Pelaporan Keuangan Akuntansi Zakat, Infaq/Sedekah pada Baznas Provinsi Sulawesi Utara, Manado: Jurnal Berkala Efisiensi, Vol. 16 No. 01.

Suhardi and Purwanto, S.K, 2004. Statistika untuk Ekonomi dan Keuangan Modern, Jakarta: Penerbit Salemba Empat.

Weygand, Jerry, Keiso, Donald E, and Paul D. Kimmel. 2008. Accounting Principles, Singapore: John Wiley & Sons.




Refbacks

  • There are currently no refbacks.