Analysis of the implementation of Indonesia Financial Accounting Standards number 109 at the National Management Agency of West Kalimantan Province

Baidhillah Riyadhi*  -  Politeknik Negeri Pontianak, Indonesia
Henri Prasetyo    -  Politeknik Negeri Pontianak, Indonesia
Fiorintari Fiorintari  -  Politeknik Negeri Pontianak, Indonesia

(*) Corresponding Author
DOI: 10.21580/jiafr.2021.3.1.7422

Purpose - This research aims to determine the implementation of Indonesia Financial Accounting Standards (PSAK) 109 at the National Zakat Management Agency (Baznas) of West Kalimantan Province.

Method - The research was conducted using a qualitative descriptive research method to describe events in the research field, in the form of reports and distribution of Zakat, Infaq and Shadaqah (ZIS) in 2017 and 2018, then compared with PSAK 109.   

Result - The results showed that the implementation of PSAK 109 in the recognition and measurement section of Baznas in West Kalimantan Province can be stated in accordance with PSAK 109. Meanwhile, the implementation of PSAK 109 in the presentation, disclosure and component of financial statements in Baznas of West Kalimantan Province has not fully implemented PSAK 109 as a whole.

Implication - The implication of this research is expected to help Baznas of West Kalimantan Province in implementing PSAK 109 so that public trust can increase in the management of ZIS funds.

Originality - The uniqueness of this research compared to several previous researches can be seen from the object of research that was first conducted at Baznas of West Kalimantan Province and the research used the data in the last 2 years.

Keywords: PSAK 109; ziswaf; national zakat management agency

  1. Affandi, I., & Riswanto. (2018). Pelaporan Ziswaf pada LAZ al Hijrah Kota Medan berdasarkan PSAK 109. KITABAH, 2(1), 102–128.
  2. Asnaini, A. (2017). Pengelolaan Zakat Oleh Negara-Badan Amil Zakat (BAZ)(Studi Terhadap Sikap Muzakki di Kota Bengkulu). Jurnal BAABU AL-ILMI: Ekonomi Dan …, 2(1), 1–15. https://ejournal.iainbengkulu.ac.id/index.php/alilmi/article/view/1579.
  3. Arwani, A. (2020). Sharia accounting on Indonesian Financial Accounting Standard on zakat and waqf take on industrial revolution 4.0 and society era 5.0. Journal of Islamic Accounting and Finance Research, 2(2), 229-258. doi:http://dx.doi.org/10.21580/jiafr.2020.2.2.6295.
  4. Fathony, A. A., & Fatimah, I. (2017). Pengaruh Penerapan Psak 109 Dan Uu Nomor 23 Tahun 2011 Tentang Pengelolaan Zakat Terhadap Akuntabilitas Publik Di Lembaga Amil Zakat Pusat Zakat Umat Persis Bandung. Akurat - Jurnal Ilmiah Akuntansi - Universitas Bale Bandung, 8(1), 10–21. http://ejournal.unibba.ac.id/index.php/AKURAT.
  5. Irwanto. (2019). Potensi Zakat di Kalbar Mencapai 2.104 Triliun. Berita Kanwil Kemenag Kalbar. https://kalbar.kemenag.go.id/id/berita/potensi-zakat-di-kalbar-mencapai-2104-triliun.
  6. Mahmudi. (2008). Pengembangan Sistem Akuntansi Zakat dengan Teknik Fund Accountin. Idb2.Wikspaces.Com, 38, 1–9. http://idb2.wikispaces.com/file/view/rp2008.pdf.
  7. Ngoyo, M. F., & Bulutoding, L. (2016). Kajian Penerapan Akuntansi Zakat dan Infaq/Sedekah berdasarkan Psak 109 pada Badan Amil Zakat Nasional (Baznas) Kota Makassar. Jurnal Iqtisaduna, 2(2).
  8. Nurhasanah, S. (2018). Akuntabilitas Laporan Keuangan Lembaga Amil Zakat Dalam Memaksimalkan Potensi Zakat. Akuntabilitas, 11(2), 327–348. https://doi.org/10.15408/akt.v11i2.8826.
  9. Nurhayati, S. (2013). Akuntansi Syariah di Indonesia (Edisi 3). Salemba Empat: Jakarta.
  10. PSAK 109 Akuntansi Zakat dan infak/Sedekah. (2018). http://iaiglobal.or.id/v03/standar-akuntansi-keuangan/pernyataan-sas-72-psak-syariah-109.
  11. 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. https://doi.org/10.18326/muqtasid.v6i1.141-164.
  12. Ritonga, P. (2017). Analisis Akuntansi Zakat berdasarkan PSAK No. 109 pada Badan Amil Zakat Nasional (Baznas) Sumatera Utara. KITABAH, 1(1), 1–12.
  13. Rizal, Fitri, S. A., & Minazzulami, H. (2017). PSAK 109: A Study Of Its Application At BAZNAS Solok Regency. Jurnal IMARA, 1(1), 1–16.
  14. Rulian, N. A., Anggraeni, L., & Lubis, D. (2014). Faktor-Faktor yang Memengaruhi Muzaki dalam Memilih OPZ : Studi Kasus BAZNAS Kota Bogor. Republika Online. https://republika.co.id/berita/n4iu031/faktorfaktor-yang-memengaruhi-muzaki-dalam-memilih-opz-studi-kasus-baznas-kota-bogor.
  15. Undang-Undang Nomor 23 Tahun 2011 tentang Pengelolaan Zakat.pdf, (2011).
  16. Wahyudi, D. I. (2020, November). Seberapa Besar Potensi Zakat di Indonesia. Buletin Baznas Provinsi Kalbar, Edition 12/Th.XI/2020, 5.

Journal of Islamic Accounting and Finance Research
Published by Department of Sharia Accounting, Faculty of Islamic Economics and Business, Universitas Islam Negeri Walisongo Semarang, Indonesia
Jl Prof. Dr. Hamka Kampus III Ngaliyan Semarang 50185
Phone: +62 852-2589-5726
Website: https://febi.walisongo.ac.id/
Email: jiafr@walisongo.ac.id

ISSN: 2715-0429 (Print)
ISSN: 2714-8122 (Online)

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

View My Stats
apps