ANALISIS PERLAKUAN AKUNTANSI PENERIMAAN DAN PENYALURAN ZAKAT, INFAQ DAN SHADAQAH (ZIS) BERBASIS PSAK 109 (Studi Kasus pada LAZNAS Yatim Mandiri Surabaya)

This study aims to analyze the application of Zakat, Infaq and Shadaqah Accounting at LAZNAS Yatim Mandiri Surabaya. The type of research used is descriptive qualitative research. This study uses secondary data and primary data. Data acquisition techniques used are documentation and interview techniques. The results of the study indicate that the application of PSAK 109 at LAZNAS for the recognition and measurement of zakat funds and disclosures is not by PSAK 109, this is evidenced by the statement that there is no decrease in the value of non-cash assets because zakat after being received is directly distributed so that LAZNAS does not recognize There are still losses on the impairment of non-cash zakat assets and in the notes to financial statements (CALK) which have not been explained regarding the nature and special relationship with related parties between amil and mustashik. For the recognition and measurement of infaq/shadaqah funds and the presentation is by PSAK 109