Implementation of Zakat Accounting In Amil Zakat Institute (LAZ) In Jember (Reviewed From Zakah Shariah : PSAK 101 And PSAK 109)

S.H Farid Indra Nugraha · Siti Maria Wardayati · Yosefa Sayekti

16 citations0/0 files storedInternational Journal of New Technology and Research

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Islamic Finance and Banking Studies Accounting Theory and Financial Reporting Accounting and Financial Management

Abstract

This study aims to evaluate the application of zakat accounting in Yayasan Dana Sosial Al Falah (YDSF) Jember reviewed from SAK Syariah, PSAK 109 on Zakah Accounting and PSAK 101 on Presentation of Sharia Financial Statements. This research is a qualitative research with analytical descriptive method as a problem-solving procedure that is investigated by describing or describing the state of research subjects. The finding of this research is that the process of zakat accounting implementation in LAZ YDSF Jember is in accordance with the PSAK 109 guideline specified for zakat institution and the making and reporting of finance by LAZ YDSF Jember is complete and in accordance with SFAS 101.

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2023Zakat accounting and public accountability: Evidence from Indonesia

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