ANALISIS AKUNTABILITAS ZAKAT INFAQ DAN SHADAQAH (ZIS) PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) DI BIMA

This study aims to determine how the management of zakat, infaq and shadaqah funds (ZIS) at the National Amil Zakat Agency (BAZNAS) Bima Regency. The analysis used is descriptive method. The collected data was then analyzed using descriptive methods with qualitative analysis. In this case, the analysis is carried out by describing the management of ZIS funds and then comparing the financial statements of BAZNAS Bima Regency with the provisions stipulated in PSAK-109 on how to manage Zakat, infaq and shadaqah funds, whether they are appropriate or not. The results of this study show that BAZNAS Bima Regency at the point of Recognition and measurement has recorded receipts and distributions, namely if it is in cash then the amount is received or distributed, and if it is in non-cash form, it is recorded at fair value, and recognizes receipts and disbursements when cash and non-cash assets are received and distributed. At the point of presentation, BAZNAS Bima Regency only uses reports on changes in funds in reporting its financial statements. In the BAZNAS disclosure point, Bima Regency has determined the performance standards that must be followed in managing ZIS funds but have not fully followed the provisions at the disclosure point. It can be concluded that BAZNAS Bima Regency has not fully followed the provisions set by PSAK-109