ANALISIS AKUNTANSI ZAKAT, INFAK, SEDEKAH BERDASARKAN PERSFEKTIF PSAK NO. 109 PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) INDONESIA (PUSAT)

Lestari, Mandah (2021) ANALISIS AKUNTANSI ZAKAT, INFAK, SEDEKAH BERDASARKAN PERSFEKTIF PSAK NO. 109 PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) INDONESIA (PUSAT). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan akuntansi pada Badan Amil Zakat Nasional (BAZNAS) dan mengetahui kesesuaian akuntansi zakat, infak dan sedekah pada Badan Amil Zakat Nasional (BAZNAS) Indonesia Pusat dengan PSAK No. 109. Strategi penelitian yang dilakukan yaitu dengan menggunakan metode deskriptif kualitatif. Objek dalam penelitian ini adalah Badan Amil Zakat Nasional (BAZNAS) Indonesia Pusat, yang terletak di Jalan Matraman Raya No. 134, Jakarta. Penelitian ini akan fokus terhadap penerapan PSAK No. 109 dalam akuntansi zakat, infak dan sedekah. Dalam analisis data tedapat tiga tahap yang akan dilakukan, yakni reduksi data, penyajian data dan penarikan kesimpulan atau verifikasi. Berdasarkan analisis dan pembahasan menunjukkan bahwa akuntansi zakat, infak dan sedekah pada Badan Amil Zakat Nasional (BAZNAS) Indonesia (pusat) menunjukkan bahwa pada proses penerimaan dan penyaluran dana zakat dan dana infak/sedekah BAZNAS Indonesia (pusat) mencatat sebagai penambah dan pengurang dana zakat pada saat zakat diterima dan dikeluarkan serta dalam penyajian laporan keuangnnya BAZNAS Indonesia (pusat) menyajiankan setiap transaksi yang dilakukan secara terpisah berdasarkan sumber dan peruntukannya serta akuntansi zakat, infak dan sedekah pada Badan Amil Zakat Nasional (BAZNAS) Indonesia (pusat) telah sesuai dengan PSAK No. 109 menunjukan bahwa keseluruhan laporan keuangan BAZNAS Indonesia (pusat) hampir sepenuhnya sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 109 dari sisi pengakuan, pengukuran, penyajian dan pengungkapan. Hanya saja dalam pengakuan, BAZNAS Indonesia (pusat) tidak mengungkapkan persentase penyaluran dana non amil dan tidak melaporkan dana non halal. Kata kunci : Akuntansi Zakat, Infak, Sedekah, Badan Amil Zakat Nasional ABSTRACT This study aims to determine the application of accounting at the National Zakat Agency (BAZNAS) and to determine the suitability of zakat, infaq and alms accounting at the National Zakat Agency (BAZNAS) of Indonesian (central) with PSAK No. 109. The research strategy carried out is by using a qualitative descriptive method. The object of this research is the Central Indonesian National Zakat Agency (BAZNAS), which is located at Jalan Matraman Raya No. 134, Jakarta. This research will focus on the application of PSAK No. 109 in the accounting for zakat, infaq or alms. In data analysis, there are three stages to be carried out, namely data reduction, data presentation and drawing conclusions or verification Based on the analysis and discussion, it shows that the accounting for zakat, infaq and alms at the National Zakat Agency (BAZNAS) of Indonesia (central) shows that in the process of receiving and distributing zakat funds and infaq / alms funds BAZNAS Indonesia (central) records as an addition and deduction of zakat funds in when zakat is received and issued and in the presentation of its financial reports, BAZNAS Indonesia (central) presents each transaction that is carried out separately based on its source and designation as well as the accounting for zakat, infaq and alms at the Indonesian National Zakat Agency (BAZNAS) (central) is in accordance with PSAK No. 109 shows that the overall financial statements of BAZNAS Indonesia (central) are almost completely in accordance with the Statement of Financial Accounting Standards (PSAK) No. 109 in terms of recognition, measurement, presentation and disclosure. It's just that in recognition, BAZNAS Indonesia (central) does not disclose the percentage of non-amil funds disbursement and does not report non-halal funds. Keywords: Zakat Accounting, Infaq, Alms, National Amil Zakat Board

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorSunarsih, UunUNSPECIFIEDuun_sunarsih@stei.ac.id
Subjects: Akuntansi > Akuntansi Syariah
Divisions: S1 Akuntansi
Depositing User: Users 227 not found.
Date Deposited: 19 Jan 2021 09:29
Last Modified: 19 Jan 2021 09:29
URI: http://repository.stei.ac.id/id/eprint/3446

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