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Abstract
The Indonesian Accounting Association (IAI) establishes a Statement of Financial Accounting Standards is one of the obligations that must be applied by sharia entities, especially in PSAK No.109 concerning zakat accounting to become an Organizational guideline Zakat managers in the presentation of financial statements. The development of zakat management organizations must pay attention to the provisions of PSAK No.109 in presenting financial statements. This study aims to determine the application of Statement of Financial Accounting Standards No.109 concerning zakat accounting, both in terms of recognition, measurement, presentation, and disclosure at the National Amil Zakat Agency (BAZNAS) Kab. Sidrap.
This research uses qualitative proximity to the type of field research (Field Research) or phenomenology. The data analysis techniques used are data reduction (data reduction) data presentation (data display) conclusion drawing (verification).
The results of this study show that: (1) recognition and measurement of the amyl zakat body of the district. Sidrap has complied with PSAK No.109. This is based on the recognition of amyl in the event of receipt of ZIS, the determination of the fair value if the muzakki disburses non-cash, the amylpart pem determines the amount or percentage of the mustahiq share. Measurements are not carried out due to the absence of non-cash assets that have been damaged, caused by amyl or vice versa. The accounting treatment has been implemented but in the recording there are still some conditions that have not been fully applied. (2) Presentation and disclosure of BAZNAS Kab. Sidrap has complied with PSAK No.109. Financial statements that have been presented amyl based on PSAK No.109. The report on changes in managed assets is not reviewedn because there are no assets managed by BAZNAS Kab. Sidrap. Amil revealed the existence of nonhalal funds, revenue and distribution policies, reasons, and the performance of amyl for one period.