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Implementasi Penerapan Psak 409 Terhadap Akuntansi Zakat, Infak, Dan Sedekah Pada Baznas Kota Palembang

Year: 2025

Type: article

Abstract: . This research examines the implementation of PSAK 409 in the management of zakat, infak, and sedekah at BAZNAS Kota Palembang. The study utilizes a qualitative approach through literature review to analyze various aspects of compliance with PSAK 409, focusing on challenges and supporting factors. Findings indicate significant progress in implementing standards, yet reveal persistent challenges in recognition, measurement, and financial report presentation. Key supporting factors include robust regulations, structured accounting guidelines, and effective internal audits. However, limitations such as insufficient understanding of accounting standards and inadequate technological infrastructure hinder optimal implementation. This research recommends a comparative study involving various zakat management institutions across different regions for broader insights and best practices

Source: Jurnal Semesta Ilmu Manajemen dan Ekonomi

DOI: 10.71417/j-sime.v1i4.371

Authors: Nadya Wanda Haliza, Niken Anggraini, Ulfah Aulia Hanifah, Peny Cahaya Azwari

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: hybrid

OpenAlex ID: W4412419227

FWCI:

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