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Relevant bibliographies by topics / Financial Statements Zakat Infak

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Academic literature on the topic 'Financial Statements Zakat Infak'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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Journal articles on the topic "Financial Statements Zakat Infak"

1

Hasibuan, Henny Triyana. "PENERAPAN AKUNTANSI ZAKAT DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA ZAKAT, INFAK DAN SEDEKAH PADA BAZNAS PROPINSI BALI." Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) 11, no. 1 (2020): 50–64. http://dx.doi.org/10.36694/jimat.v11i1.231.

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This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds, determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat,

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Rahman, Taufikur. "AKUNTANSI ZAKAT, INFAK DAN SEDEKAH (PSAK 109): Upaya Peningkatan Transparansi dan Akuntabilitas Organisasi Pengelola Zakat (OPZ)." Muqtasid: Jurnal Ekonomi dan Perbankan Syariah 6, no. 1 (2015): 141. http://dx.doi.org/10.18326/muqtasid.v6i1.141-164.

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This article discusses one of the tools that used Zakat Management Organization (OPZ) to created good zakat governance system. One of the characteristics of good zakat governance is transparency and accountability in the management of zakat included the management on infaq/sedekah. As a manager ’s of funds people that depend on donates from the people, transparency and accountability is a major concern for Zakat Management Organization (OPZ). More transparent and accountable in the management of zakat, infaq and sedekah will make public trust higher to formal Zakat Management Organization (OPZ

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3

Handayani, Fian, Yulinartati Yulinartati, and Diyah Probowulan. "REKONSTRUKSI LAPORAN KEUANGAN MASJID JAMI’ DARUSSALAM GLENMORE BERDASARKAN PSAK NO.109." International Journal of Social Science and Business 4, no. 2 (2020): 326. http://dx.doi.org/10.23887/ijssb.v4i2.25890.

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The Institute of Indonesia Chartered (IAI) has issued financial accounting standards in regard to financial statements of zakat, infaq / sadaqah. The standard is included in Statement of Financial Accounting Standards Number 109 (Revised 2011) concerning on financial statement of zakat, infaq / sadaqah. This research is conducted at the Jami 'Darussaalam Mosque Glenmore in order to reconstruct the financial statements of zakat, infaq / sadaqah, thus it can be used to consider the financial statements of the Jami Darussalam Mosque in accordance with PSAK No.109 for Takmir or mosque management.

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Ridho, Ali, and Dewinta Illinia Ridho. "Examining the Implementation of PSAK 109 on Financial Reporting for Zakat, Infak, and Sedekah Accounting at BAZNAS/LAZIS DKI Jakarta." LITERATUS 6, no. 1 (2024): 676–90. https://doi.org/10.37010/lit.v6i1.1794.

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The realization of zakat, infaq and sedekah (ZIS) collection in Indonesia is still relatively low compared to its potential, the main causal factor is the low level of public trust in ZIS management organizations. The implementation of PSAK 109 in ZIS management organizations can improve accountability, transparency, and public trust. The purpose of this study is to analyze the financial statements of zakat, infaq and sedekah management at BAZNAS DKI Jakarta, so that it can be seen how the financial statements of BAZNAS DKI Jakarta are recorded, and to assess the extent to which the accounting

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5

Hilda Salman Said, Tri Utami Lestari, and Wiwin Aminah. "Implementasi Software Akuntansi pada Lembaga Amil Zakat, Infak, dan Sedekah Syamsul Ulum." Jurnal Pengabdian Kepada Masyarakat 1, no. 3 (2022): 18–25. http://dx.doi.org/10.55606/jpkm.v1i3.11.

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The amil zakat institution has a public responsibility by providing reports to stakeholders. The financial reporting of the Amil Zakat Institution is regulated by the Statement of Financial Accounting Standards (PSAK) 109. However, not all of the lazis recognize and apply PSAK 109, including the Amil Zakat Infak/Alms Syamsul Ulum Institution (LAZISSU). This community service activity has been carried out in 2 stages. Phase 1 is in the form of socialization of PSAK 109 in the form of an introduction to the format of financial statements and the appropriate accounting system. Phase 2 is training

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6

Bariroh, Siti, and Asmito Asmito. "Analisis Implementasi Pelaporan Keuangan Tentang Zakat, Infak Dan Sedekah Sesuai Dengan PSAK 109 (Studi Kasus Pada Masjid Nurul Huda Desa Seletreng Kecamatan Kapongan Kabupaten Situbondo)." Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis 2, no. 1 (2024): 1–15. https://doi.org/10.35316/mazinda.v1i2.4481.

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The rise of accounting practices that are based on PSAK and have been applied to financial statements in various entities in Indonesia, both state and religious entities. However, cases of embezzlement of mosque funds allegedly triggered by the absence of accountability elements in its financial statements, which raises its own concerns for the community or parties related to the process of development and construction of mosques. This study aims to describe the application of financial statements zakat, infaq and alms in Nurul Huda mosque Seletreng, in order to know about how the form of fina

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7

Pratiwi, Monica Weni, Jurica Lucyanda, Berkah Iman Santoso, Dudi Rudianto, Dinda Annastasya Nurdini, and Rina Karlina. "Pelatihan dan Implementasi Pelaporan Keuangan Zakat, Infak, dan Sedekah Berbasis Digital di Masjid Jami Al-Mujahidin Bintara Bekasi Barat." Indonesian Journal for Social Responsibility 4, no. 01 (2022): 15–27. http://dx.doi.org/10.36782/ijsr.v4i01.110.

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Mosque is an entity where some sources of funds come from the community or public in the form of waqf, grants, infaq and alms. Mosques are often in the public spotlight regarding the management of funds collected from the ummah and the community, so that high transparency and accountability are needed from the mosque administrators in financial reporting. Jami Al-Mujahidin Masjid Bintara, West Bekasi which is a large mosque and has been supervised by the ministry of religion. The limitations faced by the mosque manager is that it has not done financial reporting in accordance with accounting s

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8

Hasibuan, Henny Triyana. "Statement of Financial Accounting Standard (PSAK) No. 109 and Its Implementation in Several Zakat Management Organizations in Malang, East Java." Shirkah: Journal of Economics and Business 1, no. 3 (2016): 339. http://dx.doi.org/10.22515/shirkah.v1i3.89.

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Abstract Indonesian Accountant Association (IAI) has issued the statement of financial accounting standards No. 109 (PSAK No. 109) regarding zakat, infaq, sadaqah (ZIS). This research was conducted on several Zakat Management Organization (OPZ) in Malang, East Java. This research aims to analyze the consistency of the PSAK application in some OPZ in Malang in accordance with Statement of Financial Accounting Standards (PSAK) No. 109. As a result, this research finds that some OPZ in Malang do not prepare financial statements in accordance with PSAK 109. The financial statements of the OPZ is r

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9

Lestari, Indah Puji, and Yuliana Febriyanti. "KESESUAIAN PENGELOLAAN DANA ZAKAT INFAQ SEDEKAH DENGAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) 109 PADA LEMBAGA AMIL ZAKAT (LAZ) HARAPAN UMAT BOYOLALI." Academica : Journal of Multidisciplinary Studies 3, no. 1 (2019): 123–38. http://dx.doi.org/10.22515/academica.v3i1.2000.

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The purpose of this study was to analyze the implementation of zakat, infaq, and shadaqah accounting based on the Statement of Financial Accounting Standards (PSAK) 109 in the financial statements prepared by the Amil Zakat Institution (LAZ) Harapan Umat in Boyolali district. The method used is descriptive qualitative by comparing the financial statements prepared by the Amil Zakat Institute (LAZ) Harapan Umat and Statement of Financial Accounting Standards (PSAK) 109. The data collection method uses interviews related to related documents. The results showed some differences in the accounting

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10

Nurhasanah, Elis. "Efektivitas Penyaluran Dana Zakat Infak dan Sedekah pada Badan Amil Zakat Nasional (Periode Tahun 2016-2018)." JURNAL EKONOMI SYARIAH 6, no. 1 (2021): 1–15. http://dx.doi.org/10.37058/jes.v6i1.2095.

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Zakah, infaq and Shodaqa are instrument of Islamic social economics having a role in improving the welfare of ummah. The success of this is largely determined by the management of ZIS fund by thr Badan Amil Zakat Nasional. The purpose of this paper is to measure the effectiveness of ZIS fund disbursement by BAZNAS in the period 2016 to 2018. Using quantitative methods with secondary data, namely the financial statements of the audit results of BAZNAS's financial statements during that period, by adopting the calculation of the activity ratio from Puskas BAZNAS. The activity ratio is a measure

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Conference papers on the topic "Financial Statements Zakat Infak"

1

Anggadini, Sri Dewi, Deden Abdul Wahab Syaroni, and Rio Yunanto. "Reliability Analysis of Islamic Financial Statements: Zakat, Infaq, and Shodaqoh." In Proceedings of the International Conference on Business, Economic, Social Science, and Humanities – Economics, Business and Management Track (ICOBEST-EBM 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200108.045.

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Isna, Yuningsih, Fitria Yunita, and Maratama Willy. "The Quality of Financial Statements and Performance of Zakat Institutions." In 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020). Atlantis Press, 2021. http://dx.doi.org/10.2991/aer.k.210121.041.

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