Pengelolaan Zakat Produktif Berbasis PSAK 109 Dalam Mewujudkan Good Zakat Governance

Abstract

Abstract, This study aims to determine the extent to which the management of productive zakat based on PSAK 109 in realizing good zakat governance is reflected in the financial statements of LAZNAS IZI South Sulawesi Province. This research is a qualitative research using a case study approach. The data was collected by means of interview techniques with the support of other secondary data. Data obtained from LAZNAS IZI South Sulawesi Province. The results of this study indicate that LAZNAS IZI South Sulawesi Province has implemented the maximum utilization of productive zakat. However, the disclosure of the distribution of zakat funds has not been reported based on the accounting provisions of PSAK 109. This problem causes LAZNAS IZI South Sulawesi Province to fail to meet the realization of financial statements based on PSAK 109 in terms of transparency and accountability. The application of productive zakat with financial reports based on PSAK 109 will give LAZ a good image so that it will lead to the realization of good zakat governance.