KONSISTENSI, AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ZAKAT, INFAK DAN SEDEKAH PADA BADAN AMIL ZAKAT KOTA BAUBAU BERDASARKAN PSAK NO.109 TAHUN 2018-2020

This study aims to determine the consistency, accountability and transparency of zakat, infaq and alms management at the Baubau City Amil Zakat Agency based on PSAK No. 109 Years 2018-2020. The method used is descriptive analysis method by observing and collecting data and then comparing the data with the theory used, then analyzing the data and drawing conclusions so that a solution can be obtained. The results show that the Baubau City BAZNAS has implemented consistency, accountability and transparency in the management of Zakat, Infaq and Shadaqah funds. The consistency of BAZNAS Baubau is seen from the preparation of financial statements that have been changed which previously were manually changed by applying PSAK 109. The 2018 and 2019 financial reports have not used PSAK 109. The financial reports are still manual, namely using Microsoft Office in the form of Microsoft Excel. Meanwhile, the financial statements for 2020 have been developed using PSAK 109 which contains a statement of financial position, a statement of changes in funds and a statement of cash flows. It is recommended that the Baubau City BAZNAS financial report information can be published by creating the Baubau City BAZNAS official website so that users of financial statements are easier to retrieve if needed