AKUNTANSI ZAKAT, INFAQ, SHODAQOH; SESUAIKAH DENGAN PSAK 109? (STUDI KASUS PADA LEMBAGA AMIL ZAKAT, INFAQ, SHODAQOH YAYASAN MASJID AGUNG AT-TAQWA GUMAWANG)

This study aims to analyze how the practice of the accounting system zakat, infaq / shodaqoh applied by LAZIS At-Taqwa Gumawang, including the suitability of recognition and measurement, presentation, disclosure of financial reports on the implementation of the Statement of Accounting Standards (PSAK) 109. This study used qualitative descriptive method with single instrument case study approach. The analysis of zakat accounting practices, infaq / shodaqoh is carried out by describing and comparing accounting practices, recognition and measurement, presentation and disclosure of financial statements that applied by LAZIS At-Taqwa with the concepts contained in PSAK 109. The results show that the practice of zakat accounting, Infaq / shodaqoh is still carried out in a simple manner so that the resulting financial statements are not in accordance with the concept of Statement of Financial Accounting Standards (PSAK) 109. The method used in preparing the financial statements is a single entry or single book recording system. The zakat report with infaq / shodaqoh has been presented separately.