Analysis of Accounting Management of Zakat Funds Based on PSAK 109 at Dompet Dhuafa South Sulawesi
Keywords:
Dompet Dhuafa South Sulawesi, PSAK 109, Zakat fundsAbstract
This research analyzes the accounting management of zakat funds based on Financial Accounting Standards Statement 109 at the Lembaga Amil Zakat Dompet Dhuafa in South Sulawesi. The research variables include elements outlined in Financial Accounting Standards Statement 109, namely recognition and measurement, distribution, presentation, and disclosure. The population involves documents related to zakat fund management in South Sulawesi, and the sample consists of data related to zakat fund management for the year 2022, extracted from journal evidence and financial reports. The analysis results indicate that the accounting management of zakat funds at the Lembaga Amil Zakat Dompet Dhuafa in South Sulawesi is not fully in accordance with Financial Accounting Standards Statement 109. Some zakat transaction recordings, especially in the recognition aspect, are not systematically documented. Additionally, the disclosure of items in financial statements lacks detailed explanations and informative presentation. Similarly, components of financial statements related to changes in managed assets are not presented explicitly. Therefore, it is recommended that the Lembaga Amil Zakat Dompet Dhuafa in South Sulawesi improve and enhance the recording, disclosure, and presentation of information in financial statements in accordance with the principles of Financial Accounting Standards Statement 109 to provide more accurate and transparent information.
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