Penerapan Psak 109 Tentang Akuntansi Zakat Dan Infak/Sedekah Pada Baz Kota Pekanbaru
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Date
2015-08-24
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Abstract
Zakat management organization (OPZ) in Indonesia is growing by leaps and bounds, even among
OPZ competing for the collection of zakat, donation/charity to attract the sympathy of the Muslim
community in particular muzakis and donors. Many ways to do that is by making the program amil
zakat distribution of creative and innovative as mustahik economic empowerment so that the
program can improve the status of mustahik (alms receivers) into a minimal muzakki munfiq
(people who berinfak). But the important thing is the publication to the public as well as to
implement transparency and accountability in the management of zakat. To the authors are
interested to further investigate the application of SFAS 109, Accounting for Zakat, Infak/BAZ
Alms in the city of Pekanbaru. Where BAZ Pekanbaru which has been confirmed by Walikota
Pekanbaru since 2001, experienced a significant development in terms of the collection of zakat
since last 2 years with a period of management the period 2011 till 2013. This study is a
descriptive and comparative study between zakat management accounting practice in the field with
the provisions of SFAS 109 . The results showed that the BAZ Pekanbaru has applied SFAS 109 on
its financial reporting since 2011 are listed in the annual report 2011 and 2012. And the
embodiment of transparency and accountability is a positive impact on the increase in the
collection of zakat, donation/charity. And increase public confidence in government and the city of
Pekanbaru
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Keywords
zakat, sedekah, economic empowerment