Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan
Vol 7, No 1 (2022): Januari - Juni 2022

ACCOUNTABLE REPORTING STRATEGIES IN THE MANAGEMENT OF ZAKAT, INFAQ, AND ALMS OR SHADAQAH FUNDS AT BAZNAS SIJUNJUNG DISTRICT

MISNELI MISNELI (Universitas Islam Negeri Imam Bonjol Padang)



Article Info

Publish Date
30 Jun 2022

Abstract

This research aims to describe the strategy of accountable financial reports in the management of the zakat fund at Baznas in Sijunjung District. This is a descriptive qualitative analysis research study. This research took place at Baznas in Sijunjung District. This research has nothing to do with the experimental research technique. Data were collected based on the interview in the field. Data analysis was conducted through data processing, analyzing data, and data presentation. Finally, the results of the study reveal that several strategies have been implemented to increase financial reporting accountability at Baznas Sijunjung including the Application of Accounting Based on Applicable Standards, which is guided by PSAK 109 concerning accounting for Zakat, Infaq, and Alms. Implementation of Presentation of Financial Reporting Based on Applicable Standards, namely guided by PSAK 101 concerning the Presentation of Financial Reporting of Zakat, Infaq, and Alms Organizations. Implementation of Internal Audit and Implementation of an External Audit by a Registered Public Accounting Firm (KAP).

Copyrights © 2022






Journal Info

Abbrev

almasraf

Publisher

Subject

Economics, Econometrics & Finance

Description

The journal is published twice a year in June and December. Contains scientific articles in the form of research, analysis study, theoretical study and review of studies in the field of banks and financial institutions. Publishing this journal aims to increase the quantity and quality to spread ...