Implementasi Pernyataan Standar Akuntansi Keuangan Nomor 109 Tentang Akuntansi Zakat, Infak/Sedekah Pada Baznas Kabupaten Sumbawa

Abstract

This study aims to see implementation Statement of Financial Accounting Standards Number 109 concerning the Accounting for Zakat, Infaq / Alms at the National Amil Zakat Board in Sumbawa Regency based on the concept of recognition and measurement, presentation and disclosure. This research is a descriptive research with a qualitative approach. The data methods used in this research are observation, interview and documentation. Data analysis used PSAK No. 109 both in terms of recognition and measurement, presentation and disclosure. The results show that the concept of recognizing and measuring Zakat is in accordance with the concept of recognizing and measuring infaq / alms not in accordance with the concept of recognizing and measuring Zakat PSAK No. 109. Based on the presentation concept, it is in accordance with the presentation concept of PSAK No. Almsgiving has not applied the concept of recognition of Zakat, infaq alms based on PSAK No. 109 concerning the Accounting for Zakat, Infaq / Alms.