Optimalisasi Tata Kelola Keuangan ZIS melalui Penerapan PSAK 109 pada LAZISKU KB PII: Pengabdian Kolaboratif
DOI:
https://doi.org/10.62710/kyr83c27Keywords:
FINANCE GOVERNANCE, PSAK 109, AKUNTANSI SYARIAH, ZISAbstract
Transparent and accountable financial governance is key to maintaining public trust in zakat institutions (LAZ). PSAK 109 serves as a guideline for sharia accounting in the management of zakat, infaq, and alms (ZIS), but its implementation is still limited in most community LAZs. This community service activity aims to assist LAZISKU KB PII in gradually implementing PSAK 109 to optimize ZIS's financial reporting. The implementation method includes initial assessment, training, technical assistance, and the preparation of financial SOPs based on PSAK 109. The results of the community service demonstrate a significant increase in management's understanding of the principles of PSAK 109, changes in the recognition and measurement of ZIS funds, and the development of an institutional commitment to maintaining consistent Sharia reporting. This activity demonstrates that a collaborative approach between academics and LAZs can be an effective strategy in strengthening the governance of Islamic social financial institutions
References
Badrudin, & Deviyantoro. (2025). Enhancing the Effectiveness of Zakat Management in Developing Countries through Strategic Human Resource Management.
Fuadi, F., M. Nur, M., Arliansyah, A., Nur Ilham, R., & Khairawati, K. (2022). Increasing the Capacity of Zakat Managers Through Zakat Accounting Training Towards Public Accountability in the City of Lhokseumawe. Irpitage Journal, 2(2), 69–74. https://doi.org/10.54443/irpitage.v2i2.314
IAI. (2021). Draf Eksposur PSAK 101 dan PSAK 109. Penyajian Laporan Keuangan Syariah, Revisi 2021, 1–50.
Jamali, A., Munir, M., & Meldona. (2024). Tata Kelola Distribusi Zakat, Infak dan Sedekah (ZIS) dalam Meningkatkan Kesejahteraan Mustahik (Studi Pada Program Sidogiri Community Development (SCD) di LAZ Sidogiri Pasuruan Jawa Timur) 1,2,3. Jurnal Ilmiah Ekonomi Islam, 10(2). https://doi.org/https://doi.org/10.29040/jiei.v10i2.12119
Jannah, R., Hamid Habbe, A., & Bandang, A. (2021). Persepsi Muzaki Terhadap Kinerja Amil Zakat. Akrual: Jurnal Bisnis Dan Akuntansi Kontemporer, 14(2), 143–150. https://doi.org/10.26487/akrual.v14i2.14807
Karmila, Suwandi, M., & Jannah, R. (2023). Akuntansi Zakat berbasis Konsep Amanah Dalam Mengelola Dana Zakat Pada Baznas Kota Makassar. 2(Psak 109).
Mansyur, F., & Malik, A. (2024). Pengelolaan Dana Zakat, Infak dan Sedekah: Peran LAZISMU Makassar dalam Pembangunan Sosial di Sektor Pendidikan, Pangan dan Kesehatan. Jurnal Pilar, 15(2), 204–217.
Mohammad Qutaiba, Mohd Owais, & Muharam, A. S. (2024). The Current Issue of Reporting Zakat in Indonesia: A Critical Analysis. Journal of Islamic Economic and Business Research, 4(1), 1–23. https://doi.org/10.18196/jiebr.v4i1.227
Noor, Z. (2024). INDONESIA ZAKAT OUTLOOK 2025. In Indonesia Zakat Outlook 2025 (Vol. 9).
Potton, Z. (2023). Strategi Implementasi PSAK 109 Dalam Peningkatan Akuntabilitas dan Transparansi Pelaporan Zakat. Jurnal Ilmiah Ekonomi Islam, 9(2), 1967. https://doi.org/10.29040/jiei.v9i2.8901
Pujianto, & Asrori. (2015). Implementasi PSAK 109 Di Kota Semarang. Accounting Analysis Journal, 4(1), 1–9. https://journal.unnes.ac.id/sju/index.php/aaj/article/view/7831
Purnawan, S. O., Rizky, M., Arista, S. W., Masyita, S., & Murdaningsih, S. R. (2024). Peranan Muhammadiyah Melalui Amal Usaha LAZISMU Dalam Pengembangan Aspek Ekonomi Pasca Pandemi. Jesya, 7(1), 511–519. https://doi.org/10.36778/jesya.v7i1.1407
Qomar, N. N., Yulinartati, & Nastiti, A. S. (2019). Penerapan Psak 109 Tentang Pelaporan Keungan Akuntansi Zakat, Infak/Sedekah Pada Masjid At-Taqwa Tempurejo. International Journal of Social Science and Business, 3(3), 281. https://doi.org/10.23887/ijssb.v3i3.21054
Rasyid, A. M. I., & Hannase, M. (2021). Dampak Zakat Terhadap Kesejahteraan Sosial dan Ekonomi Nasional. Jurnal Sosial Sains, 1(9), 957–967. https://doi.org/10.59188/jurnalsosains.v1i9.193
Safrirullah, Furqani, H., & Sari, N. (2024). the Impact of Implementing Psak No. 109 on the Accountability and Transparency of Zakat Management Organizations in …. Proceedings of Aceh International Seminar on Zakat …, 109, 1–22.
Susilowati, D., & Setyorini, C. T. (2018). Efektivitas Tata Kelola Dana Zakat. Jurnal Akuntansi Multiparadigma, 9(2), 346–364. https://doi.org/10.18202/jamal.2018.04.9021
Utami, D. A., & Anwar, M. K. (2020). Impelementasi Pernyataan Standar Akuntansi Keuangan (Psak) No.109 Di Inisiatif Zakat Indonesia. Jurnal Ekonomika Dan Bisnis Islam, 3(2), 175–186. https://doi.org/10.26740/jekobi.v3n2.p175-186
Wibawanthi, A., Rohmat Hidayat, A., Hardiyanto, F., & Ridwan, M. (2020). Analisis Program dan Pendayagunaan Zakat, Infaq, dan Shadaqah (ZIS) pada Lembaga Amil Zakat Muhammadiyah (Lazismu) Kabupaten Cirebon. Jurnal Indonesia Sosial Sains, 1(1), 1–8. https://doi.org/10.36418/jiss.v1i1.5
Downloads
Published
Issue
Section
License
Copyright (c) 2025 M. Zulflrman Hasibuan, Pancawati Hardiningsih (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
