The Amanah metaphor reflection in Baznas financial report preparation scenario

Cahyanti, Mustiayu, Ridwan, A. Muhtadi, Wahyuni, Nanik and Kholilah, Kholilah ORCID: https://orcid.org/0000-0003-1828-9642 (2022) The Amanah metaphor reflection in Baznas financial report preparation scenario. Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi, 7 (1). pp. 59-72. ISSN 26143291

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Abstract

This study aimed to determine the implementation of PSAK 109 in Baznas financial statements. This research is essential because of the lack of public trust in Baznas management. A survey conducted on the people of East Lombok Regency states that people prefer to distribute zakat funds directly to mustahiq or non-governmental zakat institutions. This condition occurs due to the low accountability of zakat fund management and reporting in East Lombok Regency. Therefore, it is essential to illustrate the transactions at Baznas to prepare financial statements per PSAK 109. This research uses a case study qualitative research method. The results show that Baznas employees are unfamiliar with PSAK 109 and preparing financial statements according to these standards. This research makes simple illustrations to prepare financial statements. The results are presented to Baznas officers, who appreciate the financial reports. The limitations of this research are passive informants and diversified transactions, which causes officers to be reluctant to study accounting following PSAK 109. Therefore, further research can be carried out on larger Baznas with more varied transactions.

Item Type:	Journal Article
Keywords:	accountability; Baznas; PSAK 109; sharia accounting; zakat
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150101 Accounting Theory and Standards
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Kholilah Kholilah
Date Deposited:	02 Feb 2023 13:38

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