PSAK 109: Effort to Make Good Zakat Governance BAZNAS Province South Sulawesi

This study aims to determine the application of PSAK 109 in the management of zakat and infaq/sadaqah at BAZNAS South Sulawesi Province in order to realize good zakat governance. This research is a qualitative research with a descriptive analysis approach, using primary and secondary data. The results showed that BAZNAS South Sulawesi Province has not implemented PSAK 109, so that the realization of good zakat governance in BAZNAS South Sulawesi Province has not been achieved properly. Therefore, it is necessary to increase understanding of human resources, training on the implementation of PSAK 109 on zakat accounting which regulates the recognition, measurement, presentation and disclosure of zakat, infaq/sadaqah transactions in order to realize good zakat governance of BAZNAS South Sulawesi