PSAK 109 Compliance in West Kalimantan's Zakat Institutions: A Comparative Analysis of Dompet Ummat and Lazismu: PSAK 109 Compliance in West Kalimantan's Zakat Institutions: A Comparative Analysis of Dompet Ummat and Lazismu

Hani Meilita Purnama Subardi; Sumiati

Authors

Hani Meilita Purnama Subardi IAIN Pontianak
Sumiati IAIN Pontianak

Keywords:

Zakat Institutions, PSAK 109, Financial Statements

Abstract

This study aimed to compare the measurement, recognition, recording, and presentation of financial statements between Dompet Ummat and Lazismu in West Kalimantan, based on their compliance with the Financial Accounting Standards Statement (PSAK) 109 regarding Zakat, Infaq, and Sadaqah. The study used a qualitative approach with a descriptive research method, where data were collected through observation, interviews, and documentation. The collected data were then analyzed to assess their compliance with PSAK 109 on the accounting of zakat, infaq, and sadaqah. The results of the study indicated that both Dompet Ummat and Lazismu in West Kalimantan had complied with PSAK 109 in terms of recognition, measurement, presentation, and disclosure. However, in their financial reporting, Dompet Ummat only presented a report on the sources and uses of funds, while Lazismu in West Kalimantan provided a Statement of Financial Position, Statement of Changes in Funds, Statement of Cash Flows, and Notes to the Financial Statements. The management asset report was not presented because Lazismu in West Kalimantan did not manage any assets. Based on these findings, it could be concluded that Dompet Ummat had not yet fully implemented PSAK 109, while Lazismu in West Kalimantan had complied with PSAK 109.

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PSAK 109 Compliance in West Kalimantan's Zakat Institutions: A Comparative Analysis of Dompet Ummat and Lazismu