Implementation of Zakat Accounting In Amil Zakat Institute (LAZ) In Jember (Reviewed From Zakah Shariah : PSAK 101 And PSAK 109)

Setyawardhana Nugraha, Siti Maria Wardayati, Yosefa Sayekti

This study aims to evaluate the application of zakat accounting in Yayasan Dana Sosial Al Falah (YDSF) Jember reviewed from SAK Syariah, PSAK 109 on Zakah Accounting and PSAK 101 on Presentation of Sharia Financial Statements. This research is a qualitative research with analytical descriptive method as a problem-solving procedure that is investigated by describing or describing the state of research subjects. The finding of this research is that the process of zakat accounting implementation in LAZ YDSF Jember is in accordance with the PSAK 109 guideline specified for zakat institution and the making and reporting of finance by LAZ YDSF Jember is complete and in accordance with SFAS 101.