Preparation of PSAK 109 ZIS Financial Statements Using Excel for Accounting for the Nurul Huda Jatiseeng Mosque

Yekti Nilasari(1*), Rosidin .(2),


(1) Universitas Nahdlatul Ulama Cirebon
(2) Universitas Nahdlatul Ulama Cirebon
(*) Corresponding Author

Abstract


Management of zakat requires a good accounting system and order in financial administration as well as an adequate management information system so that zakat infaq alms can be managed properly to be distributed properly to mustahiq. The fundamental problem that is often faced by managers of zakat infaq alms is standardization in the accounting system and auditing of financial statements. There are still many zakat or amil administrators who have not been able to implement their financial reporting in accordance with PSAK 109 regarding zakat accounting, infaq/alms, especially zakat amil bodies operating within the scope of villages or mosques, where they still use manual calculations. The purpose of this study is to provide an overview of the application of PSAK 109 which should be used to prepare financial reports for zakat, infaq and alms with the help of using the Microsoft Excel application. The purpose of this study is to apply the presentation of financial statements that are accountable and transparent so that they can provide performance information and financial reports to internal and external parties.This research is a qualitative descriptive study which explains the implementation of PSAK 109 application by using excel application for accounting. This study resulted in a quantitative data input model for zakat finance using the Microsoft excel application in compiling financial reports for zakat, infaq / alms in accordance with PSAK 109.

 

Keywords:

PSAK 109, Microsoft Excel for Accounting

Full Text:

PDF

References


Aditya, A. (2019). Analisis Penyusunan Laporan Keuangamn Organisasi Nirlaba Menggunakan Microsoft excel. Sustainability (Switzerland), 11(1), 1–14. http://scioteca.caf.com/bitstream/handle/123456789/1091/RED2017-Eng-8ene.pdf?sequence=12&isAllowed=y%0Ahttp://dx.doi.org/10.1016/j.regsciurbeco.2008.06.005%0Ahttps://www.researchgate.net/publication/305320484_SISTEM_PEMBETUNGAN_TERPUSAT_STRATEGI_MELESTARI

Agustin, M. (2016). Penggunaan microsoft excel dalam penyusunan laporan keuangan untuk meningkatkan kualitas informasi laporan keuangan. 4(1).

Amelia, E., & Qibtiyah, M. (2015). Perlakuan Akuntansi Zakat Berdasarkan PSAK 45 dan PSAK 109 Pada BAMUIS BNI. The Journal of Tauhidinomics, 1(2), 183–198.

Ati Retna Sari, Delia Nurbatin, S. W. (2017). Aluntansi Keuangan Berbasis PSAK. Mitra Wacana Media.

Boedi Abdullah, B. A. S. (2014). Metode Penelitian Ekonomi Islam. CV Pustaka Setia.

Dewan Satndar Akuntansi Keuangan, D. (2014). PSAK Nomor 1 Tentang Penyajian Laporan Keuangan. Ikatan Akuntansi Indonesia.

Di, K., & Kabupaten, B. (2021). Organisasi Pengelola Zakat (OPZ) merupakan lembaga 20/03/2021 pengelola zakat yang diberikan kepercayaan untuk dapat. 1(2), 99–110.

Elvinda Febry Angraeni. (2016). PENERAPAN AKUNTANSI ZAKAT DAN INFAK/SEDEKAH BERDASARKAN PSAK 109. Jurnal Ekonomi Bisnis Dan Manajemen, 4. https://ejournal.unsrat.ac.id/index.php/emba/article/view/15257

Fati G N Larosa & Berupilihen br Ginting. (2009). Microsoft Excel For Accounting Cycle. CV Andi Offset.

Hadijah, S. (2019). Analisis Penerapan PSAK 109 Tentang Akuntansi Zakat, Infaq, dan Sedekah pada Badan Amil Zakat Nasional Kabupaten Majene. Journal of Economic, Public, and Accounting (JEPA), 1(2), 58–67. https://doi.org/10.31605/jepa.v1i2.297

Hamizar. (2012). Aplikasi Excel Untuk Akuntansi. Penerbit Lentera Ilmu.

Herry. (2014). Mahir Accounting Principles. Grasindo.

IAI. (2010). PSAK 109.

Ikatan Akuntansi Indonesia. (2008). ED.PSAK 109. DEwan Standar Akuntansi Keuangan.

Judhia, F. (2009). Pemanfaatan Microsoft Excel Dalam Pembuatan Laporan Keuangan. Media Informatika, 8(1), 28–42.

Kieso, D. E. (2010). Intermediate Accounting IFRS (1st ed.). JOhn Willey and sons.

M Irfan Firdausy. (2002). Zakat Profesi: Wacana Pemikiran dalam Fiqih Kontemporer. Cemerlang.

Muhajirin, A. L. (2020). Jurnal Ekonomika dan Bisnis Islam E-ISSN: 2686 – 620X Halaman 210 – 220. 3, 210–220.

Muhammad sanusi. (2009). Zakat Profesi: Wacana Pemikiran dalam Fiqih Kontemporer. salemba Diniyah.

QS AliImran 134. (n.d.). Al Qur’an.

QS AT Taubah 103. (n.d.). Al Qur’an.

Rahman, T. (2015). AKUNTANSI ZAKAT, INFAK DAN SEDEKAH (PSAK 109): Upaya Peningkatan Transparansi dan Akuntabilitas Organisasi Pengelola Zakat (OPZ). Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 6(1), 141. https://doi.org/10.18326/muqtasid.v6i1.141-164

Rudianto. (2012). Pengantar Akuntansi Konsep dan Teknik Penyusunan laporan Keuangan. Penerbit Erlangga.

Rully Indrawan, P. Y. (2014). Metodologi Penelitian Kuantitatif, Kualitatif, Dan Campuran. Refika Aditama.

Sofyan Syafri Harahap. (2011). Teiri Akuntansi. Pt Raja Grafindo Persada.

Sugiyono. (2019). Metode Penelitian Kuantitatif Kualitatif dan R&D. Alfabeta.

UU No 23 RI. (2011). Undang Undang NO 23 Pengelolaan Zakat.

V. Wiratna Sujarweni. (2019). Metodologi Penelitian Bisnis Dan Ekonomi. PT Pustaka Baru.

Wasilah dan Sri Nurhayati. (2017). Akuntansi Syariah. Salemba Empat Pusta Pelajar.

Wulansari, S. dwi, & Setiawan, A. H. (2014). Analisis Peranan Dana Zakat Produktif Terhadap Perkembangan Usaha Mikro Mustahik ( Penerima Zakat ). Diponegoro Journal of Economics, 3(1), 1–15. https://ejournal-s1.undip.ac.id/index.php/jme

Yusuf, A. H. (2017). Dasar Dasar Akuntansi Jilid 1 (17th ed.). Bagian Penerbitan STIE YKPN.

Zakat, A., Psak, E. D., Cipta, H., & Indonesia, I. A. (2008). Pernyataan ini berlaku untuk amil yang menerima dan menyalurkan zakat dan infak/sedekah. 03. (Issue 109).

Thank you to the Ministry of Education, Culture, Research and Technology, Directorate General of Higher Education, Research and Technology




DOI: 10.24235/amwal.v13i2.8966

Article Metrics

Abstract view : 0 times
PDF - 0 times

Refbacks

  • There are currently no refbacks.


 Al Amwal Indexed by:

          

 

 

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. Creative Commons Licence
This work is licensed under a Creative Commons Attribution 4.0 International License.-->View My Stats