PENERAPAN PSAK 109 TENTANG AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH PADA LEMBAGA AMIL ZAKAT (LAZ) AL MUMTAZ PEDULI KAB. KUBU RAYA

Abstract

Lembaga Amil Zakat (LAZ) Al Mumtaz Peduli Kab. Kubu Raya is the only one institute Zakat in Kab. Kubu Raya, but the institute have not applying finances report based on PSAK 109 about Zakat-Accountancy and Infaq/Sedekah.

The aims of this research to know how it can be applying with they factors give influence to applying PSAK 109 about Zakat-Accountancy and Infaq/Sedekah on Lembaga Amil Zakat (LAZ) Al Mumtaz Peduli Kab. Kubu Raya.

Method of this research is qualitative research. Data sources are primary data and secondary data. Technique collecting data in this research uses observation, interview, and documentation. Tools of data analysis uses PSAK 109 about Zakat-Accountancy and Infaq/Sedekah through interview.

Result of this research is Lembaga Amil Zakat (LAZ) Al Mumtaz Peduli Kab. Kubu Raya haven’t yet PSAK 109 about Zakat-Accountancy and Infaq/Sedekah and factors who give influence to apply PSAK 109 about Zakat-Accountancy and Infaq/Sedekah as follow misunderstanding of employee and lack of upgrading related to PSAK 109 about Zakat-Accountancy and Infaq/Sedekah and minimum system.

Keywords: Applying PSAK 109, Zakat-Accountancy, Infaq/Sedekah.