Psak 109: Efforts to Make Good Zakat Governance Baznas Province South Sulawesi

Abstract

This study aims to determine the application of PSAK 109 in the management of zakat and infaq/sadaqah at BAZNAS South Sulawesi Province in order to realize good zakat governance. This research is a qualitative research with a descriptive analysis approach, using primary and secondary data. The results showed that BAZNAS South Sulawesi Province has not implemented PSAK 109, so that the realization of good zakat governance in BAZNAS South Sulawesi Province has not been achieved properly. Therefore, it is necessary to increase understanding of human resources, training on the implementation of PSAK 109 on zakat accounting which regulates the recognition, measurement, presentation and disclosure of zakat, infaq / sadaqah transactions in order to realize good zakat governance of BAZNAS South Sulawesi.

Penerapan PSAK 109 Pada BAZNAS Kota Magelang Dan Faktor-Faktor Yang Memengaruhinya

“…Berdasarkan hasil penelitian pada beberapa BAZNAS Provinsi, diketahui bahwa BAZNAS Provinsi Sulawesi Utara (Shahnaz, 2015), BAZNAS Provinsi Sumatera Utara (Ritonga, 2017), dan BAZNAS Provinsi Sulawesi Selatan (Majid et al, 2020) belum sepenuhnya menerapkan PSAK 109 secara memadai. Sementara itu, hasil penelitian mengenai penerapan PSAK 109 pada beberapa BAZNAS Kabupaten/Kota menunjukkan bahwa mayoritas BAZNAS Kabupaten/Kota belum sepenuhnya menerapkan PSAK 109.…”