PENERAPAN PSAK NO. 109 DALAM PENGELOLAAN ZAKAT PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KOTA MAKASSAR

Abstract

The research aimed to find out the implementation of Zakat calculation at the National Zakat Institution Makassar based on PSAK No.109. The research used a qualitative method. The data collected through the interview and the observation. While the data analysis used descriptive qualitative analysis through data reduction, data presentation to conclusion. Based on the analysis result, it showed that the zakat confession at the BAZNAS Makassar uses the cash basis by accepting the zakat in cash form. The zakat distribution based on the eight asnaf, while the zakat serving includes on the financial report, but it only served one of four financial reports, it was the fund channelization report. So, it can be concluded that BAZNAS Makassar has been managed the zakat well. However, the BAZNAS Makassar not fully implementing the PSAK No.109 on its reports. In 2018, BAZNAS Makassar only presented the fund channelization report.