Syawal Harianto
Abstract
The purpose of this paper is to study the accounting application for Zakat on Income, as defined by IAI in PSAK. 109 as well as guidelines for the management of zakat based on regulations applicable in the Aceh province of Indonesia. The design of research methodology with comparative approach between accounting standard PSAK 109 with Government Regulation of Aceh province of Indonesia. In addition analyses are made on the practices of the practice in Baitul Mal Aceh. The aim is to determine their compliance with accounting standards in the technical reporting and regulation of accounting aspects and state law. Findings – The study reveals that there is a discrepancy of the accounting standard application of Zakat practiced by Baitul Mal, it is more due to the involvement of the government’s role in the mechanism of zakat, so the application of accounting standard have not been optimal. Another finding is the amount of funds collected zakat greater that is present in the public treasury area compared to the amount of funds distributed to muzakki, this is certainly not in line with the provisions of the Shari’a (religious) relating to the distribution of zakat. Research limitations and implications are an alternative view on the accounting treatment of zakat by PSAK 109 with the government regulations of Aceh province of Indonesia in order to give a fair assessment and a nicety between the application of accounting standard with the regulation under the provisions of Shari’a law and the laws of the country, where accounting standards actually just set recognition, measurement, presentation and disclosure of the accountability side for financial transparency that must be in accordance with government regulations. The originality value of this paper compared between accounting standard with regulation revealed the regulation that affect the application of accounting standard practiced by Baitul Mal Aceh, recommendation that given is with the application of accounting information system in line with PSAK 109 and PSAP as mandated by UUPA that ultimately turned Baitul Mal Aceh more trusted people (muzakki).
Keywords: PSAK 109, zakat, UUPA, Baitul Mal
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