ANALISIS PENERAPAN PSAK 109 PADA LEMBAGA AMIL ZAKAT (Studi Kasus Pada LAZIS Sabilillah Kota Malang)

Abstract

ABSTRACT
The purpose of this study is to analyze the suitability of the concept of
recognition, measurement, presentation and disclosure of zakat management
institutions. The object and location of this study were LAZIS Sabilillah Malang.
Recognition is the recording of a number of rupiah into the accounting system so
that the amount will affect a post and is reflected in the financial statements.
Measurement is the determination of the amount of rupiah that must be attached
to an object involved in a financial transaction. The presentation is set about ways
to report elements or posts in a set of financial statements so that the elements or
posts are informative enough. Whereas Disclosures relate to how to disclose
explanations of informative matters that are considered important and useful for
users other than what can be stated through the main financial statements. This
type of research includes case study research using analytical descriptive
methods. The object and location of this study were LAZIS Sabilillah Malang. In
this study data collection techniques using literature study, interviews and
documentation. The analysis technique used in the study is by using descriptive
analytical methods. The results of this study show that the recognition and
measurement of zakat, charity infaq LAZIS Sabilillah Malang has not been fully in
accordance with the concept of recognition and measurement in PSAK 109, the
presentation concept of LAZIS Sabilillah Malang is in accordance with the
concept of presentation in PSAK 109, and the concept of LAZIS Sabilillah Malang
disclosure is not in accordance with the concept of disclosure in PSAK 109.
Keywords: Recognition, measurement, presentation and disclosure