Analisis Penerapan PSAK 109 Tentang Pencatatan Akuntansi Zakat, Infaq/Sedekah (Zis) Pada Baznas Kabupaten Sukabumi


  • Tina Kartini Universitas Muhammadiyah Sukabumi



Implementation of PSAK 109, Zakat Infak Sadaqah, Financial Statements, Human Resources


The purpose of this study is to determine whether BAZNAS Sukabumi Regency has implemented the recording and financial reporting of available funds based on PSAK 109. The variables used in this study are the Zakat, Infaq / Alms Funds. The method used in this study is a qualitative research method. The data used are primary data and secondary data, with data collection techniques in the form of observation, interviews and documentation. Data analysis methods used are data reduction, data presentation, and verification / conclusion drawing.

BAZNAS Sukabumi Regency is one of the official zakat collection agencies appointed by the government, the zakat institution must take full responsibility for all zakat collection and distribution activities in the form of financial reports, financial statements that must be reported by BAZNAS are in accordance with sharia accounting standards established by the ties Indonesian accounting one of which is PSAK 109 on Accounting for Zakat, Infaq and Sadaqah. This is supported by a system provided by the SIMBA government. But even so, there are still many obstacles encountered such as the inability of this system to be used in the process of making financial statements. but seen from the human resources accounting department at BAZNAS Sukabumi Regency is still not in accordance with the field of accounting expertise, so the application is still not optimal.






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