Dana Amil Baznas Makassar Psak 109 Vs Praktik
DOI:
https://doi.org/10.30640/ekonomika45.v11i2.2620Keywords:
Amil Funds, BAZNAS, PSAK 109Abstract
Amil has a maximum right of 12.5% of zakat funds while for infaq / alms funds and other religious social funds, a maximum of 20% of amil rights are used for amil operational purposes. Amil is required to make disclosures related to transactions, and distribution policies including funds for amyl itself as well as the percentage of distribution, and the reason for the policy used. In the financial statements according to PSAK 109, amil funds are presented in the statement of financial position and statement of changes in funds and disclosed in notes to the financial statements. This study aims to determine the compatibility between the practice of presenting and disclosing amil funds/rights in the financial statements of BAZNAS Makassar City with PSAK Standard 109 concerning Accounting for Zakat, Infaq, and Alms Management. This research was carried out with a descriptive qualitative approach with literature studies. This qualitative research tries to provide an overview of theory with practice in the field after comparing the two. The type of data used is secondary data. The data used is secondary data that has been provided by BAZNAS in the form of audited financial statements for 2022 and 2021. The results of this study show that the components of the Audited financial statements of BAZNAS Makassar City 2022-2021 in format have followed the PSAK 109 standard consisting of a Balance Sheet, Report of Changes in Funds, Report of Changes in Managed Assets, Cash Flow Statement and Notes to Financial Statements. However, the presentation and disclosure are not following PSAK 109 and generally accepted financial accounting standards.
References
Anwar, A. N., Aji, A. M., & Tanjung, H. (2019). Analisis Kebijakan Alokasi Dana Hak Amil menurut Perspektif Syariah dan Implementasinya di Organisasi Pengelola Zakat. Kasaba: Jurnal Ekonomi Islam, 10(2), 131–150.
Badan Amil Zakat Nasional. (2023). Profil ORGANISASI BAZNAS RI. Https://Baznas.Go.Id/Profil#Section
BAZNAS. (2018). Peraturan BAZNAS RI Nomor 4 Tahun 2018 tentang Pelaporan Pelaksanaan Pengelolaan Zakat. 1–25.
Bulutoding, L.-, & Anggeriani, W.-. (2018). AKUNTANSI ZAKAT: KAJIAN PSAK 109 (Studi Kasus Pada BAZNAS Kota Makassar). AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi, 11(1), 23–37.
Hisamuddin, N., & Sholikha, I. H. (2014). Persepsi, Penyajian Dan Pengungkapan Danan Non Halal Pada Baznas Dan PKPU Kabupaten Lumajang. Ziswaf, 1(1), 1–36.
IAI. (2021). Draf Eksposur PSAK 101 dan PSAK 109. Penyajian Laporan Keuangan Syariah, DE PSAK 10(Revisi 2021).
Nasim, A., & Syahri Romdhon, M. R. (2014). Pengaruh Transparansi Laporan Keuangan, Pengelolaan Zakat, Dan Sikap Pengelola Terhadap Tingkat Kepercayaan Muzakki. In Jurnal Riset Akuntansi Dan Keuangan (Vol. 2, Issue 3, P. 550).
Purwoko, K., Prasetyo, D., Wijayanti, L. E., & Setiawan, W. (2022). Faktor-faktor yang Mempengaruhi Kepatuhan Terhadap Pengendalian Intern Factors Affecting Compliance with Internal Control. 9(November), 15–28.
Rahman, T. (2015). AKUNTANSI ZAKAT, INFAK DAN SEDEKAH (PSAK 109): Upaya Peningkatan Transparansi dan Akuntabilitas Organisasi Pengelola Zakat (OPZ). Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 6(1), 141.
Republik Indonesia. (2011). Undang-undang Republik Indonesia No. 23 Tahun 2011 tentang Pengelolaan Zakat (p. 19).
Ridwan, A. Athoilah, M. A. Jubaedah, D. Maricar, H. M. (2023). Amil Zakat Operational Fund: Islamic Studies Perspective, Decree of the Minister of Religion of the Republic of Indonesia No. 606 of 2020, and MUI Fatwa No. 8 of 2011. Amwaluna: Jurnal Ekonomi dan Keuangan Syariah, 7(1), 65-72.
Sapril, S., Indriyani, N., & Hasti, A. (2020). Penerapan PSAK no. 109 dalam pengelolaan zakat pada Badan Amil Zakat Nasional (Baznas) kota Makassar. Accounting Journal, 109.
Saroji. (2021). Pengaruh Penerapan Sistem Akuntansi Terhadap Kualitas Laporan Keuangan (Studi kasus pada CV. Mutia Tour dan Akbar Wisata Tour). Jurnal Akuntasi UMMI, 1(2), 1–9.
Shahnaz, S. (2015). Application of Accounting Zakat, Infaq/Sedekah Based on Psak 109 At Badan Amil Zakat the Province North Sulawesi. Jurnal Riset Ekonomi, Manajemen, Bisnis, Dan Akuntansi, 3(4), 315–324.
Sholihah, R. A. (2019). Penyajian Dan Pengungkapan Dana Non Halal Pada Laporan Keuangan Baznas Kota Yogyakarta. Jurnal Dinamika Ekonomi & Bisnis, 16(2), 1–12.
Yunus, M., Hamdani, F. F. R. S., & Shofia, G. K. (2018). Tinjauan Fikih Muamalah terhadap Akad Jual Beli Dalam Transaksi Online pada Aplikasi Go-Food. Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 2(1), 135–146.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
