ANALISIS PENERAPAN PSAK 109 PADA LEMBAGA AMIL ZAKAT (Studi Kasus Pada LAZIS Sabillilah Malang)

This research aims to analyze the application of PSAK 109 in LAZIS Sabillilah Malang. This type of research is descriptive research with skin data analysis. Data acquisition techniques used, namely interviews and documentation. The results of this research explain that the application of PSAK 109 in LAZIS Sabillilah Malang is not yet fully in accordance with PSAK 109. There is an appropriate point on the recognition and measurement of zakat and presentation. The presentation of zakat and infaq / alms is in accordance with PSAK 109 reflected in the presentation of its financial statements. The LAZIS financial position report has divided zakat funds, infaq / alms funds, orphan funds, amil funds, and giro service funds. While for the point that is not appropriate there is in the recognition & measurement of infaq / alms and disclosure. LAZIS Sabillilah Malang does not recognize the decrease in the value of non-cash assets as a deduction from zakat funds / amil funds LAZIS Sabillilah Malang does not make notes on the financial statements so it does not disclose the policies written in PSAK 109 paragraph 39 in the accounting process