Analisis Penerapan Akuntansi Zakat, Infak Dan Sedekah Pada Izi (Inisiatif Zakat Indonesia) Cabang Pekanbaru (original) (raw)
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ABSTRAK ANALISIS PENERAPAN PSAK NO. 109 PADA LEMBAGA AMIL ZAKAT, INFAQ, DAN SHADAQAH MUHAMMADIYAH (LAZISMU) RIAU Oleh: YANI RAMADINNI NIM. 11773200379 Menurut Pernyataan Standar Akuntansi Keuangan (PSAK) No. 109, zakat adalah harta yang wajib dikeluarkan oleh muzakki sesuai dengan ketentuan syariah untuk diberikan kepada yang berhak menerimanya (mustahik). Penelitian ini dilakukan pada Lembaga Amil Zakat, Infaq, dan Shadaqah Muhammadiyah (LAZISMU) Riau. Penelitian ini bertujuan untuk mengetahui apakah pelaporan keuangan (LAZISMU) Riau sudah sesuai dengan Standar Akuntansi Keuangan yaitu PSAK No. 109 tentang Akuntansi Zakat dan Infak/Sedekah. Metode dan teknik pengumpulan data yang digunakan dalam penelitian ini yaitu metode deskriptif dengan observasi, studi kepustakaan dan wawancara langsung dengan bagian keuangan yang terkait dengan pengelolaan zakat. Hasil dari penelitian yang dilakukan pada Lembaga Amil Zakat, Infaq, dan Shadaqah Muhammadiyah (LAZISMU) Riau terdapat beberapa mas...
Akuntansi Zakat dan Infak/sedekah
Paragraf yang dicetak dengan huruf tebal dan miring adalah paragraf standar. Paragraf Standar harus dibaca dalam kaitannya dengan paragraf penjelasan yang dicetak dengan huruf tegak (biasa). Pernyataan ini tidak wajib diterapkan untuk unsur-unsur yang tidak material (immaterial items). PENDAHULUAN Tujuan 01. Pernyataan ini bertujuan untuk mengatur pengakuan, pengukuran, penyajian dan pengungkapan transaksi zakat dan infak/sedekah. Ruang Lingkup 02. Pernyataan ini berlaku untuk amil yang menerima dan menyalurkan zakat dan infak/sedekah. 03. Amil yang menerima dan menyalurkan zakat dan infak/sedekah, yang selanjutnya disebut " amil " , merupakan organisasi pengelola zakat yang pembentukannya dimaksudkan untuk mengumpulkan dan menyalurkan zakat dan infak/ sedekah. 04. Pernyataan ini tidak berlaku untuk entitas syariah yang menerima dan menyalurkan zakat dan infak/ sedekah, tetapi bukan kegiatan utamanya. Entitas tersebut mengacu ke PSAK 101: Penyajian Laporan Keuangan Syariah.
Analisis Penerapan Akuntansi Zakat, Infaq/Sedekah Pada Badan Amil Zakat Nasional Kota Kotamobagu
GOING CONCERN : JURNAL RISET AKUNTANSI, 2018
The application of accounting zakat in management of zakat, infaq/charity is very recommended that creation of tranparent financial reporting and accountability. While the main principle of zakat management still putting honesty and the trust of these factors make less disbelief muzakki to zakat management. The purpose of this study was to determine the application of accounting zakat based on SFAS No. 109 on Baznas Kotamobagu City. While the purpose of the application of SFAS No. 109 which is to regulate the recognition, measurement, presentation and disclosure of transactions zakat, infaq/charity to the other amil zakat institutions nationwide. This type of research is a qualitative study using descriptive methods. From the result of this research in the recognition, measurement and disclosure Baznas Kotamobagu City has not fully implemented in accordance with SFAS No. 109, for presentation and financial reporting Baznas Kotamobagu City only reports the reception and distribution ...
2020
This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds, determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and sedekah funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in ...
ABSTRAK Penelitian ini bertujuan mengkaji penerapan Akuntansi zakat dan Infaq/Sedekah berdasarkan PSAK 109 pada BAZNAS Kota Makassar. Jenis penelitian ini tergolong penelitian kualitatif dengan pendekatan kualitatif-interpretif. Adapun sumber data penelitian ini adalah data primer yang berasal dari wawancara dengan pihak pengelola BAZNAS Kota Makassar. Untuk data sekunder, didapatkan dari laporan keuangan, profil lembaga, dan arsip kegiatan BAZNAS Kota Makassar. Setelah dilakukan pengujian analisis data yang telah dikumpulkan dan dibandingkan dengan PSAK 109, diketahui bahwa pencatatan laporan keuangan BAZNAS Kota Makassar menggunakan model single entry. Dalam pencatatan laporan keuangannya BAZNAS membagi pos dana menjadi 3 bagian yakni, kas dana Zakat, kas dana, infaq haji, dan kas dana infaq PNS. Sedangkan dalam penyalurannya membagi dan mencatat penyaluran sesuai dengan program yang ditetapkan yakni, program keagamaan, program kesehatan dan pendidikan, program ekonomi dan SDM, da...
Analisis Penerapan Psak 109 Tentang Akuntansi Zakat Dan Infak/Sedekah Pada Baznas Kota Bandung
AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
PSAK 109 adalah standar akuntansi yang diterbitkan Ikatan Akuntan Indonesia (IAI), mengatur tentang proses penyusunan laporan keuangan bagi Organisasi Pengelola Zakat (OPZ) di Indonesia. Standar akuntansi ini diberlakukan sebagai salah satu upaya dalam mewujudkan keseragaman dalam pelaporan serta menyederhanakan dalam pencatatannya sehingga masyarakat dapat membaca laporan keuangan tersebut dan ikut dalam mengawasi pengelolaanya. Penelitian dilakukan di BAZNAS Kota Bandung yang merupakan salah satu lembaga pengelola ZIS yang dibentuk oleh Pemerintah Daerah. Saat ini dana penghimpunan terbesar adalah dari zakat profesi ASN di lingkungan pemerintah kota Bandung. Tujuan penelitian ini adalah untuk menganalisis kepatuhan BAZNAS Kota Bandung dalam menyusun laporan keuangan apakah telah sesuai dengan PSAK 109. Metode deskriptif kualitatif adalah metode penelitian yang digunakan dalam penelitian ini dengan cara melakukan observasi dan dokumentasi. Hasil penelitian ini menunjukan bahwa BAZ...
Jurnal Akuntansi dan Bisnis Krisnadwipayana
The potential of zakat in Indonesia is currently around Rp 217 Trillion. Four times from the Ministry of Religion budget. Very big. However, one of the fundamental problems is the awareness of muzakki to fulfill zakat through zakat institutions is very small. The zakat institution in Indonesia is called the National Zakat Amil Agency (BAZNAS). The West Java Provincial Amil Zakat Agency has the main task of collecting, managing, distributing and empowering zakat, infaq, shadaqah funds, from all Muslims in West Java Province, based on the Zakat Act No.23 of the fifth part of article 29 paragraph 1 every year make annual reports as accountability. The accountability referred to in this case is the making of financial statements that are in accordance with the terms and conditions set out in the financial accounting standard PSAK 109 and are inseparable from sharia principles. The purpose of this study was to find out and apply PSAK109 regarding accounting for zakat infaq and almsgiving at the National Zakat Amil Agency (BAZNAS) of West Java Province. The method of analyzing the research conducted is descriptive qualitative analysis method. The results of this study indicate that the BAZNAS of West Java Province is in accordance with PSAK 109. However, the recognition of the burden of collection and distribution of zakat is not in accordance with PSAK 109.
Islamic Economics Journal
One of the Zakat Institution in Ponorogo is LAZ Ummat Sejahtera Ponorogo, which has a muzakki 1.500 people in Ramadan, but except that month, it has 350-400 people of muzakki. The Aim of this research is to identify the preferences and factors influencing the Muslims of Ponorogo in paying Zakat infaq,shodaqoh and to identify the strategy of accumulating zakat infak shodaqoh at LAZ Ummat Sejahtera Ponorogo. The method that used in this research is mixed method or trianggulation method. Also Quantitative research methods used to determine the preferences and factors that influence the interest of Muslims Ponorogo in paying ZIS. While the qualitative method used to analyze the strategy that has been done by LAZ Ummat Sejahtera in order to collect ZIS funds. Data collection in quantitative research through the spreading of questionnaires to 250 Moslem Ponorogo using non probability sampling method with purposive sampling technique. After that, the data were analyzed by factor analysis method. While collecting qualitative research data obtained through interviews with