Analisis Implementasi Akuntansi Zakat, Infak dan Sedekah Berdasarkan PSAK No 109 Pada Lembaga Amil Zakat OPSEZI Jambi

Abstract

This study aims to analyze the implementation of accounting for zakat, infaq, and sadaqah (ZIS) based on PSAK No. 109 at the OPSEZI Zakat Institution in Jambi and to identify the challenges encountered in its implementation. This study employs a descriptive qualitative approach conducted at LAZ OPSEZI Jambi. Data were collected through interviews, observations, and documentation involving informants directly engaged in the institution’s financial management and reporting. Data analysis was conducted through data reduction, data presentation, and conclusion drawing and verification. The findings indicate that LAZ OPSEZI Jambi has generally implemented PSAK No. 109 in the recognition, measurement, presentation, and disclosure of ZIS funds. Funds are recognized when received and distributed, while non-cash assets are measured using relevant valuation principles. The institution has also prepared most of the required financial statement components and disclosed information concerning the receipt and distribution of ZIS funds. However, implementation is not yet fully optimal because the statement of changes in managed assets was not presented for 2024. Other challenges include limited human resource competencies, accounting systems that require further improvement, and the need to strengthen understanding of applicable accounting standards. The study concludes that the implementation of PSAK No. 109 at LAZ OPSEZI Jambi has generally been carried out, but improvements are still required in human resource capacity, accounting information systems, financial statement completeness, transparency, and accountability in ZIS fund management.