Akuntabilitas Laporan Keuangan Dalam Perspektif PSAK 109 (Studi Kasus Pada LAZ DASI NTB)
Keywords:
Accountability, Financial Reports, Zakat, DASI NTB, PSAK 109Abstract
This study aims to find out how the financial accountability of zakat institutions is a case study at LAZ DASI NTB. This type of research is descriptive research with qualitative data analysis. To obtain data, researchers use interview, observation and documentation data collection techniques. As a guarantor of data validity, this study uses the validity technique of data triangulation method. All data obtained are then analyzed inductively. The results showed that accountability that can be seen from zakat management at the Amil Zakat DASI NTB Institute consists of four aspects, namely the preparation of financial statements quickly and precisely, the audit committee, monitoring work programs, evaluating work programs. Based on the research focus, namely financial accountability based on PSAK 109, the LAZ DASI NTB shows the results that LAZ DASI NTB is accountable and financial statements are prepared based on PSAK 109.
References
Draft Eksposur Pernyataan Standar Akuntansi Keuangan No. 109.
Dwi, I. (2019). Pengaruh Literasi Terhadap Kepercayaan Muzaki Pada Lembaga Pengelola Zakat Dengan Akuntabilitas Dan Transparansi Sebagai Variabel Inte. Economic Education Analysis Journal, 2(1), 18–23.
Mahfud, Choirul, R F Tsalatin, L Amelia, N S Dewi, M I Fatchurozi, M R Ibenzani, dan F Agung. 2020. “Digitalization of Islamic Philanthropy: Effectiveness of Management of Zakat and Waqf in Contemporary Indonesia.” Studia Religia: Jurnal Pemikiran dan Pendidikan Islam 4 (2): 203-214
Mediawati, E., & Maryati, S. (2012). Analisis Akuntabilitas dan Transparansi Laporan Keuangan Lembaga Amil Zakat di Kota Bandung. penelitian-pendidikan, 392.
Ohoirenan, M. H., & Fithria, A. (2020). Analisis Penerapan PSAK 109 Pada Badan Amil Zakat Nasional Kota Tual. AKTSAR: Jurnal Akuntansi Syariah, 3(2), 135. https://doi.org/10.21043/aktsar.v3i2.8123
Puskas Baznas. 2021. Outlook Zakat Indonesia 2021. Jakarta: Pusat Kajian Strategis Badan Amil Zakat Nasional.
Putra, A. P., Akram, A., & Hermanto, H. (2018). Determinan Akuntabilitas Kinerja Pemerintah Di Kabupaten Lombok Barat. EKUITAS (Jurnal Ekonomi Dan Keuangan), 2(2), 271–290. https://doi.org/10.24034/j25485024.y2018.v2.i2.3942
Rohmah, D. N. (2021). Analisis Akuntabilitas Dan Transparansi Laporan Keuangan Lembaga Amil Zakat Dan Infak/Sedekah Muhammadiyah (Lazismu) Kabupaten Mojokerto Dalam Perspektif Psak 109. 3.
Ulkhairi, N. (2022). Analisis Penerapan Pernyataan Standar Akuntansi Keuangan 109 pada Lembaga Amil Zakat Dsni Amanah Muka Kuning Batam.
Undang-Undang Republik Indonesia Nomor 23 Tahun 2011 tentang Pengelolaan Zakat
https://hariannusa.com/2020/12/16/laz-dasi-ntb-terima-penghargaan-baznas-award-2020/?amp=1
www.pusat.baznas.go.id
