Analisis Akuntansi Zakat Dalam Meningkatkan Akuntabilitas  Pada Badan Amil Zakat Nasional (BAZNAS)  Kabupaten Deli Serdang

Nova Andani; Laylan Syafina

doi:10.59086/jam.v1i1.22

Authors

Nova Andani Universitas Islam Negeri Sumatera Utara
Laylan Syafina Universitas Islam Negeri Sumatera Utara

DOI:

https://doi.org/10.59086/jam.v1i1.22

Keywords:

Zakat, Zakat Management, Accountability, Zakat Accounting

Abstract

The accountability of an institution affects the level of trust of muzakki in paying zakat. Accountability can be realized by compiling financial reports in accordance with zakat accounting standards, namely PSAK 109. The purpose of the research conducted by the author is to find out how zakat accounting increases the accountability of the National Amil Zakat Agency (BAZNAS) Deli Serdang district. The method used in this study is qualitative and the source of data comes from interviews with staff and financial reports in the form of reports on the receipt and distribution of the National Amil Zakat Agency (BAZNAS) Deli Serdang district. In preparing financial reports, BAZNAS Deli Serdang Regency has not fully complied with PSAK 109, this has an impact on accountability which causes zakat receipts to be not optimal. To achieve this, it is necessary to conduct training for the Human Resources of BAZNAS Deli Serdang Regency so that they can provide an understanding of how to prepare financial reports in accordance with PSAK 109

Downloads

Download data is not yet available.

References

Ainun, N. (2018) ‘Faktor-Faktor Yang Mempengaruhi Akuntabilitas Laporan Keuangan BAZNAS Di Kabupaten Langkat’, in Skripsi Universitas Muhammadiyah Sumatera Utara, pp. 1–63.

Alkahfi, B. D., Taufiq, T. and Meutia, I. (2020) ‘Pengaruh Akuntansi Zakat Terhadap Akuntabilitas Publik’, Amwaluna: Jurnal Ekonomi dan Keuangan Syariah, 4(1), pp. 112–126.

Andriana, D. H. and Sayidah, N. (2018) ‘Penerapan akuntansi zakat/ infaq dan sedekah pada Badan Amil Zakat Nasional’, Jurnal analisa akuntansi dan perpajakan, 2(2), pp. 72–85.

Khairina, N. (2019) 'Analisis Pengelolaan Zakat, Infak, Dan Sedekah (ZIS) Untuk Meningkatkan Ekonomi Duafa (Studi Kasus di Lembaga Amil Zakat Nurul Hayat Cabang Medan)', Jurnal At-Tawassuth, IV(1), pp. 160-184.

Fitri, N., Bulutoding, L. and Rahman (2021) ‘Kajian Akuntansi Zakat Menuju Good Zakat Governance’, Islamic Accounting and Finance Review, 2(1), pp. 44–53.

Ritonga, P. (2017) ‘Analisis Akuntansi Zakat Berdasarkan PSAK 109 Pada Badan Amil Zakat Nasional (BAZNAS) Sumatera Utara’, Kitabah, 1(1), pp. 1–19.

Rusdiana and Nasihudin. (2018) Akuntabilitas Kinerja Penelitian, Bandung: Pusat Penelitian dan Penerbitan UIN SGD.

Rifai, F. Y. A, and Nuwun, P. (2020) 'Upaya Penguatan Transparansi dan Akuntabilitas Badan Amil Zakat Infaq dan Sadaqoh (BAZIS) Berbasis PSAK 109 dalam Kajian Literatur', Journal of Economic, Management, Accounting and Technology (JEMATech), 3(2), pp. 108-119.

Susilowati, L. and Khofifa, F. (2020) ‘Kesesuaian Akuntansi Zakat, Infak dan Sedekah Dengan PSAK 109 BAZNAS Kabupaten Tulungagung’, JAS (Jurnal Akuntansi Syariah), 4(2), pp. 162–180.

Tambunan, J. (2021) ‘Memaksimalkan Potensi Zakat Melalui Peningkatan Akuntabilitas Lembaga Pengelola Zakat’, Jurnal Islamic Cicle, 2(1), pp. 118–131.

Siregar, S. (2013). ‘Akuntansi Zakat dan Infak/Sedekah Sesuai PSAK 109’, Medan: Wal Ashari Publishing.