Analisis Penerapan PSAK 109 Dalam Akuntansi Zakat Pada Lembaga Amil Zakat Di Indonesia

Abstract

The development of zakat institutions in Indonesia has driven the need for accountability and transparency in the management of zakat funds. The sharia accounting standard governing zakat fund reporting, PSAK 109, serves as an important guideline for zakat institutions to present relevant, reliable, and sharia-compliant information. This study aims to examine the application of PSAK 109 in the recording, measurement, and presentation of zakat financial reports by zakat institutions in Indonesia. The method used is a literature study, which involves collecting andanalyzing various relevant literature, such as scientific journals, textbooks, and accounting standards. The results of the study indicate that most zakat institutions have attempted to implement PSAK 109, particularly in the separation of zakat, infaq, and sadaqah funds, as well as the disclosure of fund distribution to mustahik. However, obstacles remain, such as a lack of competent human resources in sharia accounting, the absence of an adequate information system, and suboptimal internal supervision. This study concludes that the implementation of PSAK 109 needs to be continuously improved so that reporting of zakat funds becomes more transparent and increases public trust in zakat collection institutions.