ANALISIS PENERAPAN AKUNTANSI DANA ZAKAT DAN INFAK/SEDEKAH PADA LEMBAGA AMIL ZAKAT INFAK, DAN SHODAQOH MUHAMMADIYAH (LAZISMU) KABUPATEN MALANG

Rita Anggun Pertiwi, Masiyah Kholmi, Eris Tri Kurniawati


Abstract


The purpose of this study is to analyze the application of zakat fund accounting at LAZISMU
Malang Regency. Analytical technique is done by using case study research to see the suitability
of accounting application.the results obtained by this research in general accounting treatment
of zakat by LAZISMU Malang Regency is good enough that includes recognition and distribution. However, measurement, presentation and disclosure are not in accordance with PSAK
109.besides, there is no separation between zakat fund and amil fund.
Keywords: PSAK 109, zakat fund accounting


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