ANALISIS PENERAPAN AKUNTANSI ZAKAT DAN INFAK/SEDEKAH BERDASARKAN PSAK 109 PADA BAZNAS KOTA PANGKALPINANG

Abstrak

    This research is a qualitative descriptive research which aims to analyze the application of zakah and infaq/shadaqah accounting at the BAZNAS Pangkalpinang City.

     The method of data collection in this research is a field research through interview, observastion, and literature view. The interview was conducted with a leader of BAZNAS Pangkalpinang City and also with the financing and executor reporting department and administration.

    The result of this research shows that if not all the points of PSAK 109 have been applied by BAZNAS Pangkalpinang City. The incompatibility are in the recognition of non-cash infaq/shadaqah, the seperation of amil fund when muzaki determines mustahik and the disclousure of various accounting policies in the notes of financial statement.