ANALISIS PENERAPAN PSAK 101 TERHADAP PELAPORAN KEUANGAN DANA ZAKAT, INFAQ/SEDEKAH (ZIS) PADA BAZNAS KABUPATEN SUKABUMI

The Indonesian Institute of Accountants (IAI) has issued a regulation concerning the financial reporting of sharia institutions in PSAK 101 which includes the standard rules for making amil financial statements. This research was conducted at BAZNAS of Sukabumi Regency which have fund source from zakat fund, infak / alms. This research was conducted with the aim to find out whether in making amil financial report in BAZNAS Sukabumi Regency has used PSAK 101 as the accounting standard of zakat and whether human resources in BAZNAS Sukabumi Regency has been filled by competent person in their field, so all the tasks and work that related to zakah accounting can be well resolved. This research uses qualitative method with descriptive approach. The result of this research is BAZNAS Sukabumi Regency has used PSAK 101 as financial reporting standard. But for human resources in BAZNAS Sukabumi district still need more amount to sustain all activities related to BAZNAS finance