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All Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Strategi
Riza Syahputera
Universitas Tridinanti Palembang
Economics, Econometrics & Finance

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Journal : Strategi

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PERANAN SISTEM PELAPORAN AKUNTANSI TRANSPARANSI DAN AKUNTABILITAS PADA BADAN AMIL ZAKAT NASIONAL KABUPATEN LAHAT Riza Syahputera; Padriyansyah Padriyansyah; Trie Sartika Pratiwi
Strategi : Jurnal Manajemen Vol 12, No 02 (2022): Oktober
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/strategi.v12i02.985

Abstract

The National Amil Zakat Agency (BAZNAS) in Lahat district was formed, to collect zakat and infaq/alms funds and distribute them according to the guidance of the Al-Qur'an and Al-Hadith. This study aims to determine whether the role of the transparency and accountability accounting reporting system by BAZNAS Lahat district has been implemented based on the Statement of Financial Accounting Standards 109 of 2008. From the results of research conducted by direct observation, interviews, and documentation, it was found that reports on changes in funds do not present reports changes in non-halal funds and reports on changes in assets under management. This is due to several obstacles faced by amil, namely regarding the Management Information System of the National Amil Zakat Agency (SIMBA) and also a lack of understanding of zakat and alms accounting in accordance with Statement of Financial Accounting Standards 109Keywords: accounting reporting, transparency and accountability at BAZNAS
Co-Authors Martha Rianty N Muhammad Ridwan Padriyansyah Padriyansyah Pratiwi, Trie Sartika