Application and Treatment of Accounting for Zakah and Infaq Based on Sharia Financial Standards in the Bengkulu City National Zakat Agency

Application and Treatment of Accounting for Zakah and Infaq Based on Sharia Financial Standards in the Bengkulu City National Zakat Agency

Zakat, Infak, Islamic Financial Accounting Standards

The more complete elements of Islamic financial institutions are also marked by the appearance of Baitul Mall. Accounting practices in terms of sharia financial institutions are absolutely necessary, in this case sharia accounting practices take a role. Along with the speeding up of sharia accounting practices as evidenced by the rapid development of Islamic economics in Indonesia towards a proud trend, it is very important that there are standard rules that are generally accepted. The purpose of this study was to determine the application and treatment of Islamic Financial Accounting Standards 101 concerning the presentation of sharia financial statements and Islamic Financial Accounting Standards 109 regarding accounting for zakat and infaq / alms in the Bengkulu City National Zakat Agency. The analytical method used in this study is a qualitative method . Results pen elitian shows that Badan Amil Zakat Nasional Bengkulu not apply the preparation of financial statements in conformity fo r mat accounting statements finance zakat and donation / charity contained in the Financial Accounting Standard 101 on the presentation laps oran Islamic financing, Badan Amil Zakat Nasional Bengkulu also has not applied Financial Accounting Standards 109 regarding accounting for zakat and infaq / alms. The Bengkulu City Amil Zakat Agency should immediately implement Sharia Financial Accounting Standard 101 regarding the presentation of sharia financial statements in the presentation of financial statements, so that the Bengkulu City Amil Zakat Agency has higher quality financial reports to support transparency and accountability, as well as the National Amil Zakat Agency Bengkulu City immediately applied an accounting treatment in accordance with Islamic Financial Accounting Standards 109 where amil made a separation between zakat funds, infaq funds, amil funds and non-halal funds so that they could clarify in their recognition and distribution.

Universitas Muhammadiyah Bengkulu

Weni Susanti, Ronal Aprianto, Komariyah

Universitas Muhammadiyah Bengkulu

2019/02/14

English