The Effect of The Implementation of PSAK 109 On Accountability of Management In Rumah Zakat

Abstract

The development of the management of zakat, infaq, sedekah (ZIS) in Indonesia is getting better, the presence of the zakat management Law No. 23 of 2011 which regulates the management of zakat management organizations (OPZ) both the national zakat amil body (BAZNAS) and the amil zakat institution (LAZ) in matters of legality, management, reporting, supervision and sanctions are able to encourage the management of ZIS to be more accountable and transparent and can be held publicly accountable to increase public trust in OPZ). So that amil zakat institutions need to apply financial reports that are in accordance with zakat accounting PSAK No. 109. This study aims to analyze the application of PSAK 109 and its effect on the accountability of ZIS management at Rumah Zakat.