Implementation of PSAK 109 on Zakat Accounting at BAZNAS Tanah Laut Regency
DOI:
https://doi.org/10.32486/aksi.v11i02.1050Keywords:
PSAK 109, Zakat Accounting, BAZNASAbstract
This research aims to analyze the implementation of the Financial Accounting Standards Statement (PSAK) 109 concerning Zakat Accounting at the National Zakat Amil Agency (BAZNAS) of Tanah Laut Regency. PSAK 109 regulates the recognition and initial measurement, subsequent measurement, distribution, presentation, and disclosure of zakat. The study employs a descriptive qualitative method, with data collection techniques including observation, interviews, and documentation. The results indicate that BAZNAS Tanah Laut has implemented PSAK 109 in aspects of recognition and initial measurement, distribution, and presentation and disclosure. This is evidenced by the separation of zakat funds and amil funds in the financial statements, as well as the disclosure of details regarding the receipt and distribution of zakat according to the asnaf. Several points within PSAK 109, such as managed assets, al-qardh al-hasan, and investments, are not applied due to their irrelevance to the operational activities of the local BAZNAS. Thus, the implementation of PSAK 109 at BAZNAS Tanah Laut is deemed appropriate and supports the enhancement of transparency and public trust in the institution
References
Ghozali, Z., Saleh, R., Badewin, Ekawarti, Y., Irwadi, M., Suryono, A., Mutmainah, S., Ratu, D. M., Maresti, D., Riza, S. W., & Masnoni. (2019). Teori Akuntansi. Sustainability (Switzerland), 11(1), 1–14. http://scioteca.caf.com/bitstream/handle/123456789/1091/RED2017-Eng 8ene.pdf?sequence=12&isAllowed=y%0Ahttp://dx.doi.org/10.1016/j.regsciurbeco.2008.06.005%0Ahttps://www.researchgate.net/publication/305320484_Sistem_Pembetungan_Terpusat_Strategi_Melestari
IAI. (2021). Draf Eksposur PSAK 101 dan PSAK 109. Penyajian Laporan Keuangan Syariah, Revisi 2021, 1–50.
Kurniawan, B. (2022). Penerapansistem Informasi Akutansi Berdasarkanpsak 109 Tentang Akuntansi Zakat, Infak, Dan Sedekahdan Manajemen Zakatpada Lazismu Sukoharjo. 1–158.
Lapopo, J. (2017). Pengaruh Zis (Zakat, Infak, Sedekah) Dan Zakat Fitrah Terhadap Penurunan Kemiskinan Di Indonesia Periode 1998 - 2010. Media Ekonomi, 20(1), 83–108. https://doi.org/10.25105/me.v20i1.779
Meilina, P. H., Kusuma Dewi, F., Arisanti, N., & Rosidah, I. U. (2023). Implementasi PSAK 109 dalam Menciptakan Transparansi danAkuntabilitas Laporan Keuangan Organisasi Pengelola Zakat (OPZ)Di Indonesia. Proceedings of Islamic Economics, Business, and Philanthropy, 2(1), 376–385. https://jurnalfebi.iainkediri.ac.id/index.php/proceedings
Muflihah, R., & Wahid, N. N. (2019). Analisis Penerapan Psak No. 109 Pada Lembaga Amil Zakat, Infak Dan Shadaqah Di Kota Tasikmalaya. Jurnal Akuntansi, 14(1), 13–21. https://doi.org/10.37058/jak.v14i1.959
Purnasari, N. W. (2021). Metodologi Penelitian (Kuantitatif, Kualitatif Dan Mix Method).
Qoes Atieq, M., & Alam, W. N. (2022). Analisis Sistem Informasi Akuntansi Zakat , Infaq Dan Sedekah Pada Baznas Kabupaten Cirebon. Jurnal Actual Organization Of Economy, 03(25), 185–199.
Rahma, D., Maharani, P., & Marzadi, H. (2025). Analisis Penerapan PSAK 109 Dalam Penyajian Laporan Keuangan Lazismu. AKTSAR: Jurnal Akuntansi Syariah, 4(2), 172. https://doi.org/10.21043/aktsar.v4i2.11990
Rohemah, R., & Alim, M. N. (2022). Laporan Keuangan Badan Amil Zakat Nasional (Baznas): Perspektif Akuntansi Syariah Dan Pencegahan Fraud. El Muhasaba Jurnal Akuntansi, 13(1), 38–46. https://doi.org/10.18860/em.v13i1.13590
Safitri, J. (2018). Implementasi Konsep Zakat Dalam Al-Qur’an Sebagai Upaya Mengentaskan Kemiskinan Di Indonesia. Jurnal Ilmiah Prodi Muamalah, Vol. 9(1), 1–15.
Taupik, Jalaluddin, & Abidin, M. A. T. (2022). Analisis Sumber Daya Manusia , Sistem Informasi Akuntansi dan Sistem Pengendalian Internal dalam Optimalisasi Penerapan PSAK No . 109 di BAZNAS Provinsi Jawa Barat Di Indonesia lembaga zakat dinamakan dengan Badan Amil Zakat Nasional. 1(3), 294–302.
Triansah, E., Isnaini, D., & Nurhab, B. (2024). Economic Reviews Journal. Economic Reviews Journal, 3(1), 96–108. https://doi.org/10.56709/mrj.v4i2.707
Yamani, S., & Zahra L, P. I. A. (2023). Implementasi Penerapan Psak 109 Terhadap Akuntansi Zakat Infak Dan Sedekah Pada Baznas Kabupaten Halmahera Utara. Jesya, 6(1), 1042–1054. https://doi.org/10.36778/jesya.v6i1.1051
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Yuli Fitriyani, Rahmatullah Al Fikri, Astia Putriana, M. Dimas Ramadhani
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
