Image of Usulan Revisi PSAK 109 Tentang Zakat Mengenai Kebijakan Akuntansi atas Implementasi Pendayagunaan Zakat Studi Kasus pada Badan Amil Zakat Nasional

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Usulan Revisi PSAK 109 Tentang Zakat Mengenai Kebijakan Akuntansi atas Implementasi Pendayagunaan Zakat Studi Kasus pada Badan Amil Zakat Nasional

Utilizing zakat or productive zakat has become a routine activity for Organisasi Pengelola Zakat (OPZ). In the process of distributing productive zakat, OPZ does provide not only assets but also services. However, this has not been explicitly accommodated in SFAS 109 Zakat so that stakeholders record financial statements based on the assessment and consideration of each institution. The problem is that OPZ often has difficulty determining whether a fee is categorized as amil fees or program costs. In addition, OPZ also has difficulty recognizing, measuring, and presenting financial reports on productive zakat programs. Therefore, the purpose of this study is to solve the problems of the accounting treatment for the utilization of zakat in Zakat Institution in Indonesia, especially Badan Amil Zakat Nasional (BAZNAS) as a suggestion revision of the SFAS 109 for Zakat. This study uses semantic theory by symbolizing the natural world, which is interpreted in accounting language so that stakeholders can imagine an activity without having to witness the activity directly. The research method used in this study is a qualitative method with a case study approach. The unit of analysis that we use is BAZNAS. The data collection techniques used in this case study are semi-structured interviews and document analysis. The results and conclusions in this study are in the form of solving the problem of accounting for zakat utilization in Indonesian zakat institutions, especially BAZNAS, by adding several points to SFAS 109 for Zakat, such as the determination of the characteristics of program costs and amil costs and the design of accounting policies on the symbolization, recognition, and measurement, and reporting of zakat utilization programs.

Ketersediaan

Call NumberLocationAvailable
T 050/21PSB lt.2 - Karya Akhir1
Penerbit Jakarta Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia.,
Edisi -
Subjek Productive Zakat
Zakat Institution
SFAS 109 for Zakat
Product cost
Semantic theory
ISBN/ISSN -
Klasifikasi NONE
Deskripsi Fisik xii, 52 p. ; diagr. ; 30 cm
Info Detail Spesifik -
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