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All Journal Jurnal Al-Qardh Jurnal Ekonomi dan Bisnis Islam Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah EQIEN - JURNAL EKONOMI DAN BISNIS Al-Iqtishadiyah: Ekonomi Syariah dan Hukum Ekonomi Syariah Kumawula: Jurnal Pengabdian Kepada Masyarakat JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Journal of Islamic Economics and Philanthropy AMALA Jurnal Pengabdian Kepada Masyarakat Maqrizi : Journal of Economics and Islamic Economics Jurnal Ilmiah Mahasiswa Ekonomi Syariah (JIMESHA) Al-Aflah Nuansa: Jurnal Penelitian Ilmu Sosial dan Keagamaan Islam
Agus Purnomo
Universitas Islam Kalimantan Muhammad Arsyad Al Banjari Banjarmasin
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Maqrizi : Journal of Economics and Islamic Economics

 1 
Application and Implementation of ZIS Accounting Based on PSAK 109 at Amil Zakat Institutions (Case Study on Laznas BSM Ummah) Agus Purnomo; Atika Zahra
Maqrizi: Journal of Economics and Islamic Economics Vol 2 No 1 (2022): MAQRIZI: JOURNAL OF ECONOMICS AND ISLAMIC ECONOMICS
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (813.82 KB) | DOI: 10.30984/maqrizi.v2i1.214

Abstract

This study is based on the background and also aims to determine the existence of zakat and infaq accounting reports based on PSAK 109. This study uses qualitative methods, the approach used in this study is descriptive. The method used is samples of accounting data from 2020 and 2021. The subject of this study is LAZNAS BSM Umat and the object of this study is the application and implementation of ZIS accounting based on PSAK 109 at amil zakat institution (case study at LAZNAS BSM Umat). From the result of this study, the appropriate zakat and infaq/shodaqoh accounting report based on PSAK 109, therefore can be a communication medium between amil institution and other parties, because ZIS financial report is a form of operation responsibility from the activity of collection and distribution of zakat, infaq, and sadaqah (ZIS). To be a transparent and accountable financial report, therefore there should be an accounting standard to organize this. For the application of ZIS accounting in the presentation of financial reports at LAZNAS BSM Umat has implemented ZIS accounting regulations issued by the Indonesian Accounting Association (IAI) 2010.
Co-Authors Abdul Hadi Akhmad Fiqri Maulana Atika Zahra Atika Zahra Maulida Atika Zahra Maulida Atika Zahra Maulida Atika Zahra Maulida Atika Dian Ayu Lestari Lutfi Khakim M. Maulani Akbar Muhammad Arsyad Al Banjari Banjarmasin Muhammad Rusdiansyah Muzdalifah Ifahmuzda Normailati Normailati Risda Risdiana S. Purnamasari Siti Fatimah Tuzahra Umi Hani