ANALISIS PENERAPAN PSAK NO. 109 PADA LEMBAGA AMIL ZAKAT, INFAK DAN SHADAQAH DI KOTA TASIKMALAYA

The more advanced development of Indonesia has an impact on the increasing income of citizens. It is from this increased income that in Islamic teachings especially needs to be issued as an obligation or in other words zakat. Zakat, infaq and Sadaqah are what will actually advance this individual, society and country. But many people have not been able to channel their zakat into a zakat institution. The factor of distrust in the zakat institution becomes the main factor, so the zakat institution needs to make a guideline for making financial reports in accordance with PSAK No. 109 concerning Zakat Accounting. This study aims to analyze the suitability between the application of PSAK No109 and the Accounting System at the Amil Zakat, Infaq, and Sadhaqah Institutions in Tasikmalaya City. This Statement of PSAK No. 109 aims to regulate the recognition, measurement, presentation and transactions of zakat, infaq and shadaqah. This type of research is a case study at amil zakat institutions in the city of Tasikmalaya. The research method used is descriptive analysis with data collection techniques is the documentation and interview techniques. The results showed that the concepts of recognition, measurement, presentation and disclosure of zakat, infaq and shadaqoh in amil zakat institutions in the city of Tasikmalaya were not in accordance with PSAK No. 109