ANALISIS PENERAPAN AKUNTANSI ZAKAT , INFAQ, SHODAQOH PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) PROVINSI JAWA BARAT

Mishelei Loen, SE., M.Si.

Abstract


The potential of zakat in Indonesia is currently around Rp 217 Trillion. Four times from the Ministry of Religion budget. Very big. However, one of the fundamental problems is the awareness of muzakki to fulfill zakat through zakat institutions is very small. The zakat institution in Indonesia is called the National Zakat Amil Agency (BAZNAS). The West Java Provincial Amil Zakat Agency has the main task of collecting, managing, distributing and empowering zakat, infaq, shadaqah funds, from all Muslims in West Java Province, based on the Zakat Act No.23 of the fifth part of article 29 paragraph 1 every year make annual reports as accountability. The accountability referred to in this case is the making of financial statements that are in accordance with the terms and conditions set out in the financial accounting standard PSAK 109 and are inseparable from sharia principles. The purpose of this study was to find out and apply PSAK109 regarding accounting for zakat infaq and almsgiving at the National Zakat Amil Agency (BAZNAS) of West Java Province. The method of analyzing the research conducted is descriptive qualitative analysis method. The results of this study indicate that the BAZNAS of West Java Province is in accordance with PSAK 109. However, the recognition of the burden of collection and distribution of zakat is not in accordance with PSAK 109

Keywords


Zakat; Infaq; Shadaqah; PSAK109; Financial Statment; Baznas; Jawa Barat; Filantropi; Akuntansi Nirlaba; Organisasi nirlaba; Lemabaga Filantropi

References


Alfarizi, Salman, 2017. Analisis Penerapan Akuntansi Zakat dan Infak/Shodaqoh (PSAK 109) pada Lembaga Kemanusiaan Nasional Pos Keadilan Peduli Ummat Cabang Kendari. Skripsi S1. UNHAS, Makassar.

Budiman, Budi. 2002. Potensi Dana ZIS Sebagai Instrumen Ekonomi Islam; Dari Teori dan Implementasi manajemennya. Proceeding Simposium Nasional 1 Ekonomi Islam. Yogyakarta: P3EIFEUII.

Ikatan Akuntan Indonesia. PSAK 109 : Akuntansi Zakat dan Infaq/Shodaqoh. Efektif 2017

Istutik, 2013. Analisi Implementasi Akuntansi Zakat dan Infak/Shodaqoh (PSAK:109) Pada Lembaga Amil Zakat di Kota Malang. Jurnal Akuntansi Akrual, Vol.2, No.1, Hal : 19-24

Kieso, Donald E, Jerry j. Weygant dan Terry D. Warfield. 2002. Akuntansi Intermediate edisi kesepuluh. Jakarta: Erlangga

Kholifah, Siti, 2015. Analisis Kesesuaian Penerpan Pernyataan Standar Akuntansi Keuangan No.109 Mengenai Penyajian Laporan Keuangan Dana ZIS. Skripsi S1. UIN Syarif Hidayatullah, Jakarta

Mamang Sangadji, Etta dan Sopiah, 2010. Metodologi Penelitian, Penerbit Andi, Yogyakarta

Nurhayati, Sri dan Wasilah, 2013. Akuntansi Syariah Di Indonesia. Salemba Empat, Edisi 3, Jakarta.

Shahnaz Sabrina, 2016. Penerapan PSAK No.109 Tentang Pelaporan Keuangan Akuntansi Zakat, Infaq/Shodaqoh pada BASAZ Provinsi Sulawesi Utara. Jurnal Berkah Ilmiah Efisiensi. Vol.16, No.1, Hal : 1-10.

Sudarsono, Heri. 2003. Bank dan Lembaga Keuangan Syari’ah; Deskripsi dan Ilustrasi,Edisi2. Yogyakarta: Ekonisia.

Suwardjono. 2006. Teori Akuntansi; Perekayasaan Pelaporan Keuangan; Edisi Ketiga. Yogyakarta: BPFE

Syahatah, Husayn. 2004. Akuntansi Zakat; Panduan Praktis Penghitungan Zakat Kontemporer. Jakarta: Pustaka Progressif.

Tohirin, Achmad. 2002. Konstribusi Pengembangan Wakaf (Tunai) Di Indonesia. Proceeding Simposium Nasional 1 Ekonomi Islam. Yogyakarta: P3EIFEUII.

Qardawi, Yusuf. 1996. Hukum Zakat studi komparatif mengenai status dan filsafat zakat berdasarkan Qur’an dan Hadist. Bogor: Pustaka Litera Antar Nusa/ Pustaka Mizan




DOI: http://dx.doi.org/10.35137/jabk.v5i3.230

Copyright (c) 2018 Mishelei Loen, SE., M.Si.



Editorial Office
Jurnal Akuntansi dan Bisnis Krisnadwipayana (JABK)

Universitas Krisnadwipayana
Kampus Unkris Jatiwaringin Pondok Gede Jakarta Timur 17411
Email: jurnalakuntansi.prodi@gmail.com




Creative Commons Licence

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.