DESIGN OF ZAKAT ACCOUNTING INFORMATION SYSTEM STANDARDIZED PSAK 109
nunung nurhayati (a*), epi fitriah (b) , Nining Koesdiningsihi (c), azkia (d), M khalid (e)

a,b,d) Departement Accounting Faculty Economic and Business Unisba
c) Department management Faculty Economic and Business Unisba
d) Faculty Communication Unisba

Abstract

Zakat is the third pillar of Islam which has a very broad dimension consisting of various aspects including aspects of faith, social aspects, and economic aspects, where zakat managers are given the mandate from planning, implementing, controlling to reporting which includes collection, distribution and utilization. Zakat is in accordance with Law No. 23 of 2011. As a zakat manager who relies on muzakki, transparency and accountability of ZIS (zakat, infaq and shadaqoh) is a very important concern to foster muzakki^s trust in zakat management institutions. The more transparent and accountable the financial statements of zakat managers, the higher the trust of muzakki which will have an impact on growing public awareness and compliance in distributing their zakat to zakat management institutions. The purpose of the study was to analyze the weaknesses and needs of the standardized system of PSAK 109. By providing suggestions for system improvements in the form of an accounting system design that can meet the needs of zakat managers in conducting transactions to reporting. The research method used descriptive analysis using the FAST system development method (Frame work for the application of system technique. The results of the study turned out that almost most of Baznas had made standardized financial statements of PSAK 109, although the system used was still simple using Microsoft Excel which was not yet integrated between existing sub-systems, and the shortcomings of the system did not cover the discussion of amil funds and non-profit funds. Halal

Keywords: Zakat, PSAK 109, transparency, accountability

Topic: Innovative Education in the Digitali Era