NAMA : ShennySukmana
NIM : 221010502455
Tujuan penelitian Tujuan dari penelitian ini adalah untuk mengetahui kondisi
dan kinerja dalam laporan keuangan BAZNAS dengan PSAK
109
Sumber data Data yang digunakan peneliti data primer dan data
skunder Data Primer :
1. Melakukan wawancara
2. Dokumentasi
3. Study pustaka
Data Skunder :
Laporan keuangan 2018 dan 2020
Metode penelitian Metode Penelitian Deskriptif Kuantitatif karena bertujuan
untuk mencari informasi yang faktual dan dapat diukur dengan
menggunakan rumus-rumus tertentu yang digunakan dalam
menilai kinerja BAZNAS dengan PSAK 109
Hasil penelitian Berdasarkan hasil perhitungan dari analisis yang telah dilakukan
terhadap laporan keuangan yang telah diperoleh dari BAZNAS
dengan PSAK 109 selama kurun waktu dari tahun 2018 dan 2019
hasilnya sangat baik dan mengalami peningkatan.
Abstract
The National Amil Zakat Agency (BAZNAS) is the official and only body formed by the government based
on Presidential Decree No. 8 of 2001 which has the duties and functions of collecting and distributing zakat,
infaq, and alms (ZIS) at the national level. BAZNAS is declared as a non-structural government institution
that is independent and is responsible to the President through the Minister of Religion. Thus, BAZNAS
together with the Government is responsible for overseeing the management of zakat which is based on:
Islamic law, trust, expediency, justice, legal certainty, integrated and accountability. PSAK 109 is one of the
financial standards set for the amil zakat body which is expected to realize reporting uniformity and simplicity
of recording. So that the public can read the zakat manager's accounting reports and oversee their management
so that muzzaki believes in channeling zakat through the amil zakat body. This condition occurs in BAZNAS
Magelang Regency which has presented the report well. PSAK 109 consists of five components, namely the
cash flow statement report, balance sheet (statement of financial position), report on changes in funds,
statement of assets under management and notes to financial statements. This research uses applied research
with a qualitative approach. This research was conducted in four stages, namely data collection conducted by
interviews and documentation, data reduction, data presentation, and drawing conclusions. The results of this
study indicate that the financial recording system at BAZNAS Magelang Regency is in accordance with PSAK
109.
Keywords: Amil Zakat Institution, BAZNAS, Financial Statements, PSAK 109 Saran sitasi: Yanuar, F.,
Amriya, Y., & Priyono, N. (2020).
Review Laporan Keuangan Baznas Kabupaten Magelang dengan PSAK 109.
Jurnal Akuntansi dan Pajak, 21 (1), 164-175.
doi:http://dx.doi.org/10.29040/jap.v21i1.1161 DOI: http://dx.doi.org/10.29040/jap.v21i1.1161