Title:

THE ROLE OF ZAKAT ACCOUNTING: NORMATIVE AND CONTEXTUAL APPROACH TO CASE STUDY IN INDONESIA

Author:

Mail Endang Kartini Panggiarti(1*)
Mail Azis Muslim(2)
Mail Baiq Ismiati(3)

(1) Universitas Tidar, 
(2) Universitas Islam Negeri Sunan Kalijaga, 
(3) Universitas Alma Atta, 
(*) Corresponding Author
10.31002/rak.v6i2.5715| Abstract views : 0 | PDF views : 0

Abstract


The aim of this study is to find out about the role of zakat accounting according to PSAK No. 109 and its implementation in Zakat Management Organizations of regions in Indonesia during the period 2015 - 2020. This research method used a qualitative research approach with case study design, which is a review of various scientific studies on the development of zakat accounting based on PSAK No. 109 in Indonesia. The result obtained is that some Zakat Management Organizations still do not fully implement PSAK No. 109. This is because less understand about the standard and the limitations of existing human resources. The recommendation given is that the manager participates in training on PSAK No. 109 and increases the number of administrators.

Keywords


Zakat, financial reporting, zakat accounting

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DOI: http://dx.doi.org/10.31002/rak.v6i2.5715

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Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Jurnal RAK (Riset Akuntansi Keuangan)

P-ISSN: 2541-1209 E-ISSN: 2580-0213

published by : Accounting Department Faculty of Economics, Universitas Tidar