Desain of Zakat Accounting Information System Standardized PSAK 109

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 shadaqah) are very important concerns 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 to distribute their zakat to zakat management institutions. design of an accounting information system for zakat, infaq and shadaqah (ZIS) standardized by PSAK 109 in order to increase the optimization of zakat fund collection, in BAZNAS in the Southern District/City. zakat managers in conducting transactions up to standardized reporting of PSAK 109. The research method used is descriptive by using the FAST system development method (Framework for the application of system technique and n JAD (Joint application development) development technique, the urgency of the research is due to the low acceptance of zakat funds, while the potential is very large, this is due to low muzakki trust due to the lack of transparency and accountability of each zakat manager so that awareness to pay zakat is low