PENERAPAN PSAK 109 TENTANG AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN SANGGAU

Abstract

Badan Amil Zakat Nasional (BAZNAS) in Sanggau regency is the only tithe organization in Sanggau which was founded by the government but not yet implement the finance report according to PSAK 109 about Tithe and Alms Accountancy.

This research aimed to know the implementation and the factors that make Badan Amil Zakat Nasional (BAZNAS) in Sanggau regency hard in implementing PSAK 109 about Tithe and Alms Accountancy in Badan Amil Zakat Nasional (BAZNAS) Sanggau regency.

The method used was qualitative research. Data resources used were primary and secondary data. The data gathering techniques used in this research were by using direct observation, interview, and documentation. PSAK 109 about Tithe and Alms Accountancy and interview were analysis tools used in this research.

The result of this research is Badan Amil Zakat Nasional (BAZNAS) in Sanggau regency not yet implementing PSAK 109 about Tithe and Alms Accountancy. Some factors influenced it are the lack of knowledge of the staff and the lack of training of PSAK 109 about Tithe and Alms Accountancy and also the system is not adequate enough.

Keywords: PSAK 109 implementation, Tithe Accountancy, Alms