Implementasi Akuntansi Zakat Infaq dan Shadaqah Berdasarkan PSAK 109

Rozy Widhi Bayu Pratama; Ahmad Roziq

doi:10.19184/ejeba.v4i1.4565

Rozy Widhi Bayu Pratama Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ) Jln. Kalimantan 37, Jember 68121
Ahmad Roziq Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ) Jln. Kalimantan 37, Jember 68121

DOI: https://doi.org/10.19184/ejeba.v4i1.4565

Abstract

This research aims to know the accounting implementation of zakat, infaq and shadaqah based on PSAK NO. 109 which
focuses on the presentation of the financial report on the institution of Zakat in Jember. This research is qualitative research of
critical discourse analysis, a method that is done by collecting, preparing, and analyzing the data in the form of the financial
statements of the Organization so that it can eventually give a clear picture of the implementation of the accounting of religious
obligatory, infaq and charity based on PSAK NO. 109 on the institutions of zakat in Jember. Method of processing data using
interviews, along with related documents and accompanied by one of the validity of the data i.e. triangulation. The results
showed that there are many differences in the accounting process as well as the presentation of the financial statements
conducted by institutions of zakat in Jember. Of the five institutions researched zakat Manager is still only one agency who has
applied PSAK NO. 109.