PSAK 109: TELAAH PENERAPANNYA PADA BAZNAS KABUPATEN SOLOK

Abstract

National Zakat Charity Agency (BAZNAS) in Solok regency is trusted as an agency for managing
zakat, infak, and alms which are received from people for it will be distributed to eligible ones. In reality, the
􀏔inancial report of it is not referring to the statement of 􀏔inancial accounting standards from the Indonesian
Institute of Accountants (IAI), PSAK No. 109 on the accounting of zakat, infak, and sedekah. Indeed, it is still in
the simple form re􀏔lecting the numbers of zakat, , infak, and sedekah that has received and given to mustahik.
This research aims to apply the statement of 􀏔inancial accounting standards (PSAK) No. 109 at BAZNAS,
Solok regency. Descriptive qualitative was used as the design of this research. Data are obtained through
interview and documents. The 􀏔indings showed that the system of fund accounting records of BAZNAS, Solo
regency was still simple. It was only the records when the funds of zakat, infak, and sedekah were received
and distributed. This 􀏔inancial record is noted at the ledger and recapitulated in the form of withdrawal and
distribution of funds. Indeed, it was a report on receipt and distribution of zakat funds. Meanwhile, a report
referring to PSAK No. 109 was on the report of 􀏔inancial position, changes in funds, changes in school assets,
cash 􀏔low, and notes on 􀏔inancial report have not been made by BAZNAS, Solok regency.