Review Laporan Keuangan Baznas Kabupaten Magelang dengan PSAK 109

Fuad Yanuar, Yassirly Amriya, Nuwun Priyono

Abstract


The National Amil Zakat Agency (BAZNAS) is the official and only body formed by the government based on Presidential Decree No. 8 of 2001 which has the duties and functions of collecting and distributing zakat, infaq, and alms (ZIS) at the national level. BAZNAS is declared as a non-structural government institution that is independent and is responsible to the President through the Minister of Religion. Thus, BAZNAS together with the Government is responsible for overseeing the management of zakat which is based on: Islamic law, trust, expediency, justice, legal certainty, integrated and accountability. PSAK 109 is one of the financial standards set for the amil zakat body which is expected to realize reporting uniformity and simplicity of recording. So that the public can read the zakat manager's accounting reports and oversee their management so that muzzaki believes in channeling zakat through the amil zakat body. This condition occurs in BAZNAS Magelang Regency which has presented the report well. PSAK 109 consists of five components, namely the cash flow statement report, balance sheet (statement of financial position), report on changes in funds, statement of assets under management and notes to financial statements. This research uses applied research with a qualitative approach. This research was conducted in four stages, namely data collection conducted by interviews and documentation, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the financial recording system at BAZNAS Magelang Regency is in accordance with PSAK 109.

Keywords


Amil Zakat Institution, BAZNAS, Financial Statements, PSAK 109

Full Text:

PDF

References


Ali, Nuruddin Mhd. Zakat Sebagai Instrumen Kebijakan Fiskal. Jakarta: PT Raja Grafindo Persada, 2006.

Arief, Sartika Wati HS, Hendrik Manossoh, and Stanly W. Alexander. “Analisis Penerapan Psak No. 109 Tentang Akuntansi Zakat, Infaq/Sedekah Pada Badan Amil Zakat Nasional Kota Manado.” Jurnal Riset Akuntansi Going Concern Vol 12 (2017).

Aziz, Abdul, Muhammad Azzam, and Abdul Wahab Sayyed Hawwas. Fiqh Ibadah. Jakarta: amzan, 2010.

“Exposure Draft Pernyataan Standar Akuntansi Keuangan Akuntansi Zakat Dan Infak/ Sedekah.” In Ikatan Akuntan Indonesia. Jakarta: Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia, 2008.

Hafiduddin, Didin. Zakat Dalam Perekonomian Modern. Jakarta: Gema Insani Press, 2002.

Harahap, Sofyan Syafri. Ekonomi Islam. Jakarta: Bumi Aksara, 2011.

Hasan, M. Ali. Zakat, Pajak, Asuransi Dan Lembaga Keuangan. Jakarta: Raja Grafindo Persada, 2000.

IAI. Pernyataan Standar Akuntasi Keuangan 109. Jakarta: Ikatan Akuntansi Indonesia, 2016.

Indonesia, Ikatan Akuntansi. Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik. Jakarta: Ikatan Akuntansi Indonesia, 2016.

Jusuf, Al Haryono. Dasar- Dasar Akuntansi Jilid 2. Yogyakarta, 2001.

Kusnandar, Viva Budy. “Indonesia, Negara Dengan Penduduk Muslim Terbesar Dunia,” 2019. https://databoks.katadata.co.id/datapublish/2019/09/25/indonesia-negara-dengan-penduduk-muslim-terbesar-dunia.

Kustiawan, Teten. Pedoman Akuntasi Zakat. Jakarta: forum zakat, 2012.

Lincolind, Soeratno dan. Metode Penelitian Untuk Ekonomi Dan Bisnis. Yogyakarta: STIM YKPN, 1993.

Moleong, Lexy J. Metode Penelitian Kualitatif. Bandung: Remaja Rosdakarya, 2012.

Muhammad. Zakat Profesi Wacana Pemikiran Dalam Fiqh Kontemporer. Jakarta: Salemba Diniyah, 2002.

Mursyidi. Akuntansi Zakat Kontemporer. Bandung: Remaja Rosda karya, 2006.

Nikmatuniyah, and Marliyati. “Akuntabilitas Laporan Keuangan Lembaga Amil Zakat Di Kota Semarang.” MIMBAR, Vol. 31, N (2015).

Qardawi, Yusuf. Hukum Zakat, Terj. Salman Harun Dkk, Cet 7. Bogor: Pustaka Lentera Antar Nusa, 2004.

Ritonga, Pandapotan. “Analisis Akuntansi Zakat Berdasarkan Psak No. 109 Pada Badan Amil Zakat Nasional (BAZNAS) Sumatera Utara.” KITABAH Volume 1. (2017).

Saifuddin, Zuhri. Zakat Di Era Reformasi :Tata Kelola Baru. Semarang: Bima Sejati, 2012.

Sawarjuwono, N. H. “Kuntabilitas Pengelolaan Zakat Melalui Pendekatan Modifikasi Action Research.” ISSN vol 5 (2013).

Shahnaz, Sabrina. “Penerapan Psak No.109 Tentang Pelaporan Keuangan Akuntansi Zakat, Infaq/Sedekah Pada Badan Amil Zakat Provinsi Sulawesi Utara.” Jurnal EMBA Vol.3 No.4 (2015).

Sugiyono. Metode Penelitian Pendidikan. Bandung: Alfabeta, 2016.

Sukmadinata, Nana Syaodih. Metode Penelitian Pendidikan. PT Remaja. Bandung, 2015.

Wibisono, Yusuf. Mengelola Zakat Indonesia: Dikursus Pengelolaan Zakat Nasional Dari Rezim Undang-Undang Nomor 38 Tahun 1999 Ke Rezim Undang-Undang Nomor 23 Tahun 2011. Jakarta, 2015.




DOI: http://dx.doi.org/10.29040/jap.v21i1.1161

Refbacks

  • There are currently no refbacks.


Jurnal Akuntansi dan Pajak, ISSN 1412-629X l E-ISSN 2579-3055

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.
web analytics