ANALISIS AKUNTANSI TERHADAP PENYAJIAN LAPORAN KEUANGAN PEMBERIAN DANA ZAKAT INFAK/SEDEKAH PADA LAZIS MASJID AL-IKHLAS DESA PANDANWANGI KOTA MALANG

Abstract

The majority of the Indonesian population embraces Islam with the obligation to pay zakat, infaq/alms. The Amil Zakat Institute at Al-Ikhlas Mosque, Pandanwangi Village, Malang City is one of the forums for distributing zakat, infaq/alms funds, so that LAZIS has an obligation to present transparent financial reports and in accordance with PSAK 109. The purpose of this study is to determine the presentation of financial statements of funds. zakat, infaq/alms and knowing the distribution system of zakat, infaq/alms managed by LAZIS Masjid Al-Ikhlas. This research uses qualitative research using descriptive method. The data collection method used in this study was interviews, observation and documentation. The data used in the form of primary data obtained from the head of LAZIS through interviews and for secondary data obtained from the treasurer by providing financial statements of expenses and financial reports of income of LAZIS Masjid Al-Ikhlas. From this study, the researchers found the results of the LAZIS Masjid Al-Ikhlas some have implemented the PSAK 109 standard, but the presentation of the financial statements of receipts and expenditures is done separately and has not presented the assets under management, for the revenue section of the amil portion, the related presentation has not been carried out. decrease in non-cash assets.

Keywords: PSAK 109, Zakat Accounting, ZIS