ANALISIS PENERAPAN AKUNTANSI ZAKAT DAN INFAK/SEDEKAH PADA LAZISMU (Studi Kasus pada LazisMu Kota Malang)

LazisMu is a national-level zakat institution in community empowerment through the productive use of zakat funds, infaq, waqf and other philanthropic funds from individuals, institutions, companies and other institutions. This study aims to analyze the suitability of the implementation of Zakat LazisMu Accounting in Malang on PSAK Syariah No. 109 with the concepts of recognition, measurement, distribution, presentation, and disclosure. This type of research is a case study. The research method used is descriptive analysis. Data collection techniques in this study were interviews and documentation. The results of this study indicate that the concept of recognition and distribution of zakat at the Institute of Amil Zakat and Infaq / Alms LazisMu Malang City is by following PSAK Syariah No. 109. The concept of presentation and disclosure at the Amil Zakat and Infaq / Alms LazisMu Institution in Malang City is not by following PSAK Syariah No. 109. Whereas the measurement has not been done because there has never been a transaction receipt in the form of non-cash assets