Pengakuan, Pengukuran, Penyajian, Dan Pengungkapan Aset Kelolaan Pada Lembaga Amil Zakat
Abstract: The purpose of this
research is to assess the implementation of accounting aspects such as
recognition, measurement, presentation and revelation of zakat transactions
within LAZISMU in regards to PSAK 109 concerning zakat accounting. This
research employs a qualitative descriptive approach with case study
methodology. The technique of analysis used within this research is the domain
analysis technique. The research determines two domains in relation to zakat
accounting, which are acquisition, management and distribution of zakat, infaq
and shadaqah. Results suggest that in the aspect of recognition and
measurement, LAZISMU demonstrated compliance to the PSAK 109 during the
acquisition of zakat, infaq and shadaqah, however LAZISMU failed to show
compliance in regard to the aspects of revelation and presentation during the
acquisition process. In conclusion, LAZISMU are not compliant to the general
guide of zakat accounting, mostly due to lack of able personnel in LAZISMU.
Keywords: Syariah Accounting,
PSAK 109, Asset Management, Zakat Accounting
Penulis: Ghufraanaka, Dina
Fitrisia Septiarini
Kode Jurnal: jpmanajemendd161271
