ANALISIS PSAK 109, PSAK 101 DAN AKUNTABILITAS PADA PENYAJIAN LAPORAN KEUANGAN BADAN AMIL ZAKAT NASIONAL (BAZNAS)(Studi Kasus pada Badan Amil Zakat Nasional Kabupaten Sukabumi)

Nurazizah (1530621014) Muhammadiyah University Sukabumi. "Analysis of PSAK 109, PSAK 101 and Accountability in the Presentation of the Financial Statements of the National Zakat Agency (Case Study at the Sukabumi Regency National Amil Zakat Agency)" under the guidance of Advisor I Mr. Sulaeman, SE, M.Si and Advisor II Mrs. Tina Kartini, SE, M.Esy. This study aims to analyze the application of PSAK 109 and PSAK 101 in the presentation of financial statements of BAZNAS in Sukabumi Regency. In addition, this study also aims to analyze accountability in the presentation of financial statements of BAZNAS in Sukabumi Regency. The research method used is a qualitative research method using a descriptive approach. The data used in this study are primary data and secondary data, with data collection techniques in the form of triangulation techniques. The data analysis method used is data reduction, data presentation, and verification / conclusion. The results of this analysis show that the BAZNAS of Sukabumi Regency in presenting its financial statements has applied PSAK 109 and 101. Although the BAZNAS of Sukabumi Regency has implemented ZIS accounting, BAZNAS financial statements have not fully complied with the PSAK. The accounting treatment of zakat and infaq / alms which is not yet appropriate is the first in terms of recognition and measurement. There are still statements in the PSAK that have not been implemented or set out in the BAZNAS accounting policy. This statement is contained in PSAK 109 paragraph 18 concerning the policy of determining the amount and percentage of the distribution of zakat from non amil mustahik. Secondly in terms of presentation, the presentation of the BAZNAS financial position report is slightly different from the format for the presentation of financial position statements illustrated in PSAK 101. In the PSAK the amil does not present non-sharia funds in its statement of financial position. In addition, the report on changes in the BAZNAS zakat fund is different from the format of the financial statements illustrated in PSAK 101, which in the PSAK the receipt of zakat funds is distinguished based on zakat funding sources, namely acceptance of individual muzaki and muzaki acceptance of entities. The implementation of accountability carried out by BAZNAS in Sukabumi Regency in the presentation of financial statements is in accordance with indicators of honesty and legal accountability, process accountability, program accountability, and policy accountability