AKUNTANSI ZAKAT PADA LEMBAGA AMIL ZAKAT (LAZ)

Authors

  • Fuad Yanuar, Malikhatul Khayati dan Umi Hanifah STAI Al Husain Magelang

Keywords:

Zakat, PSAK No. 109, LAZ

Abstract

The purpose of this study is to discuss the application of PSAK 109 at the Amil
Zakat Institute of Indonesian Accounting Association (IAI) already has zakat
accounting standards, namely PSAK No. 109 concerning the accounting for zakat
and donation / alms used by the Amil Zakat Institution in collecting and distributing
zakat and donation / alms funds. PSAK No. 109 aims to regulate the recognition,
measurement, disclosure, presentation, and reporting of zakat and infaq / alms
transactions to amil zakat institutions. The research method used is this research is
research that uses literature review / literature review using secondary data. The
results of this study are the use of PSAK 109 at the Amil ZAkat Institute (LAZ) from
recording to the financial statements of the Amil Zakat Institution.

Published

2020-08-28