ANALISIS PENERAPAN AKUNTANSI ZAKAT INFAK SEDEKAH

Abstract

This study aims to analyze the implementation of PSAK 109 in the financial statements of BAZNAS in Gorontalo Regency. The researchers collected documentation and interviewed 36 respondents involve 4 respondents from BAZNAS management, 11 respondents from Gorontalo Regency employees in charge as UPZ (Zakat Collection Unit) officers, and a survey of 21 respondents of individual zakat payer or Muzakki at BAZNAS in Gorontalo Regency. This study is a descriptive qualitative research using the application of Nvivo 11. The results show that aspects of recognition, measurement, distribution, and disclosure of zakat funds, as well as infaq/alms funds at BAZNAS Gorontalo Regency are not in accordance with PSAK 109 standards. Similar with the case of presentation and disbursement of non-halal funds as well as the separation of the recording of the sources of other BAZNAS receipts, financial statements are prepared only to provide information on cash inflows and cash outflows by calling them reports of cash receipts and disbursements.