Analisis Penerapan Akuntansi Zakat Pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Siak

Septiyani, Debby Pradina Dwi (2019) Analisis Penerapan Akuntansi Zakat Pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Siak. Other thesis, Universitas Islam Riau.

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Abstract

Zakat is a concept of Islamic teachings based on the Qur'an and the sunnah of the Prophet that the assets owned by a person are the mandate of Allah SWT. Zakat is a pillar of Islam. And alms as one of the pillars of Islam. For this reason, a Zakat Management Unit (UPZ) was formed so that an amil zakat body must have a good zakat accounting system such as PSAK No. 109 concerning zakat accounting standards. This study aims to determine the application of zakat accounting used in the National Amil Zakat Agency (BAZNAS) of Siak Regency based on PSAK No. 109 concerning zakat accounting. The research method used is descriptive method, which describes the reality of the field and compares it with the theory of existing references, then draws a conclusion. The type of data used in this study consisted of primary data and secondary data, as well as to obtain data in accordance with the problems discussed using interview and documentation techniques. The results of this study are that the application of accounting or the application of accounting processes at the National Amil Zakat Agency (BAZNAS) of Siak Regency is not entirely in accordance with PSAK No. 109 which includes no closing journals and change reports assets under management.

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