PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN DANA NON HALAL PADA LAPORAN KEUANGAN LEMBAGA AMIL ZAKAT
Abstract: In Islam economic
instrument, there is optimaze of zakah that must be supported with riba
disbandment so it is able to create society prosperity. The phenomena of non
halal fund at LAZ also cause controversial in ulama society until now and there
is not MUI fatwa yet that discuss about its non halal fund. This research
purpose is to know and analyze the accounting treatment of Amil Zakah
Institution in non halal fund and compare it with PSAK 109. Type of this
research is qualitative research with descriptive analysis approach, and data
collecting method that used is case study with take LAZ Yatim Mandiri, LAZ
Rumah Zakat, and LAZ DD Surabaya as the research objects. Non halal treatment
at these LAZ is include the confession, presentation, and expressing and still
not appropriate with non halal fund rule at ED PSAK 109 and PSAK 109, whereas
to non halal fund measurement have been appropriate with PSAK 109. So that, in
the future, the three LAZ must be recognize non halal fund acceptance as non
halal fund and it should provide separately from zakah fund, infaq fund, amil
fund and wakaf fund. In addition, dana non halal fund source must only
originate from bank interest and giro, that amount is not too large and
distributed for Muslim public interest out from consumption and religious
facility.
Penulis: Ahmad Roziq, Widya
Yanti
Kode Jurnal: jpakuntansidd130792
