PENERAPAN AKUNTANSI ZAKAT DAN INFAK/SEDEKAH PADA BADAN AMIL ZAKAT NASIONAL KABUPATEN BANTAENG

Abstract

This research aimed to find out the suitability of Zakat accountancy application and Infak at Baznas in Bantaeng regency. The method of this research was descriptive qualitative. Technique of data analysis applied was data description, data segmentation indicator namely recognition, measurement, presentation and disclosure. It was then followed by comparing the theory in PSAK 109 on Zakat accountancy and Infak. PSAK 109 aims to manage recognition, measurement, presentation and disclosure of Zakat and Infak transaction. Technique of data collection was observation, interview and documentation. The result of the findings reveals that the application of Zakat and Infak accountancy done by Baznas is not fully accordingly on PSAK 109 refers to paragraph 27, 39, 40 and 41.